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IN HB1521
Bill
Status
1/17/2019
Primary Sponsor
Philip GiaQuinta
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AI Summary
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Landowners disputing the amount of land in assessments involving rights-of-way, levees, or public drainage ditches must provide written notice to the assessor, and the required survey must be completed within 6 months of that notice.
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Landowners may choose their own surveyor to conduct the disputed land survey; if no surveyor is selected, the county surveyor must perform the survey.
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Survey costs are paid by the county for disputes involving railroad/public highway rights-of-way, and by the landowner for disputes involving levees or drainage ditches; the nonprevailing party pays if the dispute goes to civil court.
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County assessors may request authorization from the attorney general to hire private counsel through the office of judicial administration to represent them in tax court appeals of Indiana Board of Tax Review decisions.
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Effective upon passage as an emergency measure.
Legislative Description
Property tax assessments. Repeals the provision that requires the county surveyor to make a survey of certain land, if an assessor and a landowner fail to agree on the amount of land included in assessments involving rights-of-way, levees, and public drainage ditches. Instead, provides that a survey must be done if an assessor and a landowner fail to agree on the amount of land in those circumstances, and: (1) requires the landowner to provide written notice of the disagreement to the assessor; (2) requires the survey to be completed within six months from the date of the landowner's notice; (3) allows the landowner to elect to choose the surveyor to conduct the survey (if the landowner does not choose a surveyor, the county surveyor is required to conduct the survey); and (4) specifies the party who is required to pay for the survey. Provides that the attorney general, upon written request of a county assessor, may authorize the chief administrative officer of the office of judicial administration to hire private counsel to represent the county assessor: (1) in a judicial review initiated by the county assessor for review of a final determination of the Indiana board of tax review regarding the assessment or exemption of tangible property; and (2) in a judicial review seeking relief from the tax court to establish that the Indiana board of tax review rendered a decision that was: (A) an abuse of discretion; (B) arbitrary and capricious; (C) contrary to substantial or reliable evidence; or (D) contrary to law (the office of the attorney general may not represent the assessor in these actions under current law). Makes a technical correction.
Last Action
First reading: referred to Committee on Ways and Means
1/17/2019