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IN HB1405

Bill

Official Source

Status

Introduced

1/13/2016

Primary Sponsor

Dale DeVon

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • Adds new section IC 6-1.1-15-17.6 to Indiana Code effective July 1, 2016, applying to assessment dates after December 31, 2016
  • Places burden of proof on assessor to demonstrate assessment correctness in any review, appeal, or court proceeding if annual adjustment is applied under IC 6-1.1-4-4.5
  • Assessor must prove assessment correctness if using any adjustment factor, method, or calculation other than the statutorily-provided annual adjustment factor based on market values
  • Assessor must prove assessment correctness if changing underlying parcel characteristics from those that applied in the preceding assessment date
  • Bill was introduced January 13, 2016 and referred to Committee on Ways and Means

Legislative Description

Property tax appeals. Provides that an assessor has the burden of proving that an assessment is correct if it is for an assessment date for which an annual adjustment is applied and the assessor either: (1) uses an adjustment factor, method, or calculation other than the annual adjustment factor provided for by law; or (2) changes the underlying parcel characteristics from those that applied to the parcel for the preceding assessment date.

Last Action

First reading: referred to Committee on Ways and Means

1/13/2016

Committee Referrals

Ways and Means1/13/2016

Full Bill Text

No bill text available