1. (a) This section applies beginning January 1, 2016.
2. (b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the notices for an appeal filed with the county PTABOA under IC 6-1.1-15-1.1 (a) in the preceding year to the department of local government finance, the Indiana board of tax review, and the legislative services agency before April 1 of each year. A report submitted to the legislative services agency must be in an electronic format under IC 5-14-6 .

3. (c) The report required by subsection (b) must include the following information:

   1. (1) The total number of notices filed with the county PTABOA.
   2. (2) The notices, either filed or pending during the year, that were resolved during the year by a preliminary informal meeting under IC 6-1.1-15-1.2 .
   3. (3) The notices, either filed or pending during the year, in which a hearing was conducted during the year by the county PTABOA under IC 6-1.1-15-1.2 .
   4. (4) The number of written decisions issued during the year by the county PTABOA under IC 6-1.1-15-1.2 (j).
   5. (5) The number of notices pending with the county PTABOA on December 31 of the reporting year.

   6. (6) The number of appeals resolved through a preliminary informal meeting under IC 6-1.1-15-1.2 that were:

      1. (A) resolved in favor of the taxpayer;
      2. (B) resolved in favor of the assessor; or
      3. (C) resolved in some other manner.

   7. (7) The number of appeals resolved through a written decision issued during the year by the county PTABOA under IC 6-1.1-15-1.2 (j) that were:

      1. (A) resolved in favor of the taxpayer;
      2. (B) resolved in favor of the assessor; or

      3. (C) resolved in some other manner.

         The report may not include any confidential information.

4. (d) A multiple county PTABOA shall submit a separate report under this section for each county participating in the multiple county PTABOA. A report filed under this subsection for a county participating in a multiple county PTABOA must provide information on the notices that originated within the county.

As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.232-2017, SEC.36; P.L.255-2017, SEC.17; P.L.121-2019, SEC.15.