{"data":{"id":"us-in/ic-6-1.5-5-1","jurisdiction":"us-in","citation":"IC 6-1.5-5-1","heading":"Review of appeals; notice of final determination; procedures for initiation of appeal","body":"Sec. 1. (a) The Indiana board shall conduct impartial review of all appeals of final determinations of the department of local government finance made under the following:\n(1) IC 6-1.1-8.\n(2) IC 6-1.1-14-11.\n(3) IC 6-1.1-16.\n(4) IC 6-1.1-45-11.\n(b) Each notice of final determination issued by the department of local government finance under a statute listed in subsection (a) must give the taxpayer notice of:\n(1) the opportunity for review under this section; and\n(2) the procedures the taxpayer must follow in order to obtain review under this section.\n(c) Except as provided in subsection (e), in order to obtain a review by the Indiana board under this section, the taxpayer must file a petition for review with the appropriate county assessor not later than forty-five (45) days after the notice of the department of local government finance's action is given to the taxpayer.\n(d) The county assessor shall transmit a petition for review under subsection (c) to the Indiana board not later than ten (10) days after the petition is filed.\n(e) In order to obtain a review by the Indiana board of an appeal of a final determination of the department of local government finance under IC 6-1.1-8-30, the public utility company must follow the procedures in IC 6-1.1-8-30.","path":["TITLE 6. TAXATION","ARTICLE 1.5. INDIANA BOARD OF TAX REVIEW","Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.5-5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"cde28dff70c30da1f919e7be87485e4cfed8e537972e5abe99eccec74524caa8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.5-4-2","next":"us-in/ic-6-1.5-5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}