IN HB1299

Amends IC 6-1.1-15-10.7 to allow county assessors to be reimbursed for costs incurred defending uncommon and infrequent property tax assessment appeals, including appraisal fees, expert witness fees, and legal fees.

Requires county fiscal body to adopt an ordinance specifying which appeals qualify as uncommon and infrequent, providing a detailed expense list by fund and parcel number, and authorizing the county auditor to deduct expenses from property tax receipts before apportioning to taxing units.

Directs collected property tax receipts used for reimbursement to be deposited into the county fund that incurred the initial expense.

Exempts appeal expenses deducted from a civil taxing unit's property tax revenue from being counted as refund payments under maximum permissible property tax levy appeal calculations.

Becomes effective July 1, 2017.