Sec. 12. (a) This section applies beginning January 1, 2016.
(b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the notices for an appeal filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the department of local government finance, the Indiana board of tax review, and the legislative services agency before April 1 of each year. A report submitted to the legislative services agency must be in an electronic format under IC 5-14-6.
(c) The report required by subsection (b) must include the following information:
(1) The total number of notices filed with the county PTABOA.
(2) The notices, either filed or pending during the year, that were resolved during the year by a preliminary informal meeting under IC 6-1.1-15-1.2.
(3) The notices, either filed or pending during the year, in which a hearing was conducted during the year by the county PTABOA under IC 6-1.1-15-1.2.
(4) The number of written decisions issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j).
(5) The number of notices pending with the county PTABOA on December 31 of the reporting year.
(6) The number of appeals resolved through a preliminary informal meeting under IC 6-1.1-15-1.2 that were:
(A) resolved in favor of the taxpayer;
(B) resolved in favor of the assessor; or
(C) resolved in some other manner.
(7) The number of appeals resolved through a written decision issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j) that were:
(A) resolved in favor of the taxpayer;
(B) resolved in favor of the assessor; or
(C) resolved in some other manner.
The report may not include any confidential information.
(d) A multiple county PTABOA shall submit a separate report under this section for each county participating in the multiple county PTABOA. A report filed under this subsection for a county participating in a multiple county PTABOA must provide information on the notices that originated within the county.
As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.232-2017, SEC.36; P.L.255-2017, SEC.17; P.L.121-2019, SEC.15.