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IN SB0387
Bill
Status
2/20/2015
Primary Sponsor
Brandt Hershman
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AI Summary
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A taxpayer's representative who fails to appear at a scheduled PTABOA hearing waives the right to represent the taxpayer in any subsequent proceedings concerning the issues scheduled for that hearing.
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Each county property tax assessment board of appeals (PTABOA) must submit an annual report by April 1 to the Department of Local Government Finance, Indiana Board of Tax Review, and Legislative Services Agency beginning January 1, 2016.
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The annual report must include total notices for review filed, notices resolved by preliminary informal meeting, notices with hearings conducted, written decisions issued, pending notices, and breakdowns of how each resolution type (preliminary meeting and written decision) favored the taxpayer, assessor, or other outcome.
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A $50 penalty applies to taxpayers or representatives who fail to appear at a hearing unless a continuance is timely requested, a request for the board to decide without the taxpayer's presence is timely filed, or a withdrawal notice is timely filed.
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Effective date is July 1, 2015, with reporting requirements effective beginning January 1, 2016.
Legislative Description
PTABOA matters. Provides that, if a taxpayer's representative fails to appear at a scheduled hearing for review before a county property tax assessment board of appeals (PTABOA), then the taxpayer's representative waives the right to represent the taxpayer in any subsequent proceeding concerning the issues that were scheduled for review before the PTABOA. Requires each PTABOA to submit an annual report of the notices for review filed with the PTABOA in the preceding year. Requires that the report must include the following: (1) The total number of notices for review filed with the PTABOA. (2) The number of notices for
Last Action
First Reading: referred to Committee on Ways and Means
3/3/2015