A user, all or a part of whose real property is subject to no tax other than the special benefits tax imposed under this article, may file with the county assessor and the board a request for assessment of the user's real property under this chapter. A request for a change in assessment must be filed before November 2 of the year preceding the assessment date for which the change in assessment is requested. Every request applies only to the following:

1. (1) Real property specified in the request and subject to no tax other than the special benefits tax imposed under this article.

2. (2) The past year specified in the request for which assessment is requested under this chapter and all future years until further notice.

   [Pre-1995 Recodification Citation: 13-3-6-3.]

As added by P.L.1-1995, SEC.26. Amended by P.L.245-2015, SEC.25.