50 Ind. Admin. Code 18-3-2

Current through November 6, 2024

Section 50 IAC 18-3-2 - Time and place of filing petitions for assessment

Authority: IC 6-1.1-8.7-9

Affected: IC 6-1.1-4; IC 6-1.1-8.7-1; IC 6-1.1-8.7-2

Sec. 2.

(a) A petition for assessment must be filed with the commissioner of the department and contain the following information:

(1) The name and address of the industrial company to be assessed.

(2) The county and township in which the industrial company is located.

(3) A detailed explanation of the reason a new assessment is being sought.

(4) The names and addresses of the real property owners if the petition is being filed under subsection (b).

(5) The name and title of the person filing on behalf of the industrial company if the petition is being filed under subsection (c).

(6) The name and contact information of the individual designated as petitioner's representative.

(7) A certification from the county auditor that the owners of real property filing under subsection (b) are in fact owners of real property in the township in which the industrial company is located.

(b) Two hundred fifty (250) or more owners of real property in a township may file a petition described under subsection (a) with the department before January 1 requesting to have the department assess the real property of an industrial company located in the township.

(c) Prior to submitting a petition to the department under subsection (b), the auditor of the county in which the industrial company is located shall certify the number of petitioners that are owners of real property within the township. The department shall forward a copy of the completed petition to the county auditor and the county assessor of the county in which the industrial company is located within fifteen (15) days of receiving the petition. The county assessor shall forward a copy of the petition to the township assessor who is responsible for the assessment of the industrial company.

(d) An industrial company as defined in IC 6-1.1-8.7-1 may file a petition under subsection (a) with the department requesting that the department assess the real property of an industrial facility owned or used by the company.

50 IAC 18-3-2

Department of Local Government Finance; 50 IAC 18-3-2; filed Apr 22, 2004, 10:05 a.m.: 27 IR 2710

Filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA