SB 0051 Summary

• Amends IC 6-1.1-15-3 regarding taxpayer reviews of county property tax assessment board decisions to the Indiana board of appeals.

• Prohibits taxpayers or assessing officials from obtaining review if they were a party to a proceeding before the county board and failed to appear in person or by authorized representative at a hearing held after June 30, 2012.

• Provides exceptions allowing review if a default judgment could not be entered under Indiana Rules of Trial Procedure, or if the county board grants a petition for relief based on grounds for relieving a default judgment.

• Effective July 1, 2012.