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IN HB1198
Bill
Status
1/10/2017
Primary Sponsor
Randy Lyness
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AI Summary
HB 1198 Summary
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Changes the $50 penalty for taxpayer failure to appear at property tax assessment appeal hearings from mandatory ("shall") to discretionary ("may") at the county assessor's discretion.
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Permits the $50 penalty to be added as an amount owed on the taxpayer's property tax statement, reversing current law that prohibits this practice.
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Allows taxpayers to appeal the penalty assessment to the Indiana board of tax review or directly to tax court.
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Applies to property tax assessment appeals under IC 6-1.1-15-1 when a taxpayer fails to appear at a hearing after a continuance request is denied or not timely filed.
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Takes effect upon passage with an emergency declaration.
Legislative Description
Property tax assessment appeals. Provides that a county assessor may assess a $50 penalty against a taxpayer for failure to appear at a hearing under certain circumstances. (Under current law, a $50 penalty shall be assessed against a taxpayer for failure to appear at a hearing under certain circumstances.) Provides that the penalty may be added as an amount owed on the taxpayer's property tax statement. (Under current law, the penalty may not be added as an amount owed on the taxpayer's property tax statement.)
Last Action
First reading: referred to Committee on Ways and Means
1/10/2017