Note: This version of section amended by P.L.232-2017, SEC.36, effective until 1-1-2020. See also following version of this section amended by P.L.255-2017, SEC.17, effective until 1-1-2020, and following version of this section amended by P.L.121-2019, SEC.15, effective 1-1-2020.
- (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 .
(c) The report required by subsection (b) must include the following information:
- (1) The total number of notices filed with the county PTABOA.
- (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) 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) The number of written decisions issued during the year by the county PTABOA under IC 6-1.1-15-1.2 (j).
- (5) The number of notices pending with the county PTABOA on December 31 of the reporting year.
(6) The number of appeals resolved through a preliminary informal meeting under IC 6-1.1-15-1.2 that were:
- (A) resolved in favor of the taxpayer;
- (B) resolved in favor of the assessor; or
- (C) resolved in some other manner.
(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:
- (A) resolved in favor of the taxpayer;
- (B) resolved in favor of the assessor; or
(C) resolved in some other manner.
The report may not include any confidential information.
Sec. 12. (a) This section applies beginning January 1, 2016.
As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.232-2017, SEC.36.