IN SB0467

Amends IC 6-1.1-15-4 effective July 1, 2015 to govern Indiana Board of Tax Review procedures for hearing property assessment appeals.

Requires the Indiana Board to conduct hearings within 9 months for standard appeals and 12 months for reassessment appeals, with final determinations within 90 days (or 180 days for reassessment appeals).

Permits appraisal reports prepared by appraisers to be admitted as evidence at board hearings except on grounds other than hearsay objections, allowing the board discretion to assess their probative value.

Establishes procedural requirements including 30-day notice of hearings, requirements for filing documentary evidence and witness lists, and allows parties to receive notices by electronic mail.

Authorizes county boards and taxing unit executives to file amicus curiae briefs in assessment appeals, with county board expenses paid from the property reassessment fund.