Reprinted

April 10, 2001





ENGROSSED

HOUSE BILL No. 1499

_____


DIGEST OF HB 1499 (Updated April 9, 2001 4:26 PM - DI 52)



Citations Affected: Numerous provisions throughout the Indiana code.

Synopsis: Property tax issues. Establishes a county land valuation commission in each county for determination of land values for property tax purposes. Requires the state board of tax commissioners (state board) to ensure the inclusion of certain provisions in local reassessment contract. Requires each county treasurer to establish a county sales disclosure fund, and specifies permitted uses of the fund. Amends the restrictions on qualification for membership on the county property tax assessment board of appeals. Establishes the division of data analysis of the state board and lists the duties of the division. Amends assessor training and certification requirements. Authorizes per diem compensation for an assessor for service on a county land valuation commission. Establishes the assessment training fund. Divides the state forestry state property tax rate by 3 to conform with the switch to 100% true tax value. Requires the use of the posted price of oil on the assessment date in the assessment of certain oil interests. (Current law uses a multiplier of 1/3 of the posted price.) Extends the
(Continued next page)

Effective: January 1, 1999 (retroactive); July 1, 2000 (retroactive); January 1, 2001 (retroactive); March 1, 2001 (retroactive); upon passage; July 1, 2001; January 1, 2002.





Bauer , Scholer , Goeglein
(SENATE SPONSORS _ BORST, SIMPSON)




    January 11, 2001, read first time and referred to Committee on Ways and Means.
    February 12, 2001, amended, reported _ Do Pass.
    February 15, 2001, read second time, made special order of business for 11:45 a.m.; ordered engrossed. Engrossed.
    February 19, 2001, read third time, passed. Yeas 87, nays 10.

SENATE ACTION

    February 27, 2001, read first time and referred to Committee on Rules and Legislative Procedure.
    March 20, 2001, reported favorably _ Do Pass; reassigned to Committee on Finance.
    April 2, 2001, amended, reported favorably _ Do Pass.
    April 9, 2001, read second time, amended, ordered engrossed.





Digest Continued

deadline for filing a personal property tax return by 15 days if the taxpayer gives notice of the extension to the township assessor. Directs the state board to adopt rules establishing a system for annually adjusting the assessed value of real property. Requires a nonprofit organization applying for a property tax exemption to attest that the property is not being used for an unrelated business. Requires an exempt organization to notify the county assessor if the use of the property has changed and the property is taxable. Requires the county property tax assessment board of appeals to review each exemption two years after it is granted to determine whether the property still qualifies for the exemption. Provides that the next general reassessment of real property shall be completed on or before March 1, 2002, instead of March 1, 2001, and that general reassessments will occur every four years thereafter. Directs the state board to contract for the reassessment of real property in Lake County for March 1, 2002. Makes various amendments concerning the conduct of a general reassessment and the appeal process. Raises from 50 to 150 the acreage of certain organizations eligible for exemption from property taxes. Provides that tangible property owned by an Indiana nonprofit corporation and used by that corporation in the operation of a hospital is exempt from property taxation. Makes various amendments concerning assessor training and certification. Creates a state agency, the Indiana board of tax review (Indiana board), to hear appeals from determinations of county property tax assessment boards of appeal and the state board. Provides that determinations of the Indiana board are appealable to the Indiana tax court. Requires the state board to perform certain data analysis functions, and makes conforming amendments. Requires each county and township to transfer certain data to the legislative services agency and the state board of tax commissioners. Changes the interest rate applicable to property tax refunds. Requires the state board to conduct annual personal property assessment audits. Makes certain items ineligible for the personal property tax reduction credit, and specifies eligibility for the credit in each county. Authorizes additional money for certain reassessment funds for the next general reassessment, and designates the years in which property tax levies will be made for reassessment funds. Directs the commission on state tax and financing policy to study the issue of annual adjustments of real property assessments. Requires the approval of a property tax exemption under certain circumstances in a qualifying city. Repeals certain provisions concerning tax abatement, setting of land values, state board employees, and the state board's division of tax review.


Reprinted

April 10, 2001

First Regular Session 112th General Assembly (2001)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2000 General Assembly.


ENGROSSED

HOUSE BILL No. 1499



    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC; (01)EH1499.2.1. -->     SECTION 1. IC 4-10-13-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 7. (a) The manner of publication of any of the reports as herein required shall be prescribed by the state budget committee, and the cost of publication shall be paid from funds appropriated to such state agencies and allocated by the state budget committee to such agencies for such purpose.
     (b) A copy of such reports shall be presented to the governor, the state Indiana board of tax commissioners review, the state budget committee, the commission on state tax and financing policy, the Indiana legislative advisory commission, and to any other state agency that may request a copy of such reports.
SOURCE: IC; (01)EH1499.2.2. -->     SECTION 2. IC 4-21.5-2-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4. (a) This article does not apply to any of the following agencies:
        (1) The governor.
        (2) The state board of accounts.
        (3) The state educational institutions (as defined by

IC 20-12-0.5-1).
        (4) The department of workforce development.
        (5) The unemployment insurance review board of the department of workforce development.
        (6) The worker's compensation board.
        (7) The military officers or boards.
        (8) The Indiana utility regulatory commission.
        (9) The department of state revenue (excluding an agency action related to the licensure of private employment agencies).
        (10) The state board of tax commissioners.
         (11) The Indiana board of tax review.
    (b) This article does not apply to action related to railroad rate and tariff regulation by the Indiana department of transportation.

SOURCE: IC; (01)EH1499.2.3. -->     SECTION 3. IC 4-22-2.5-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1. This chapter does not apply to the following:
        (1) Rules adopted by the department of state revenue.
        (2) Rules adopted by the state board of tax commissioners or the Indiana board of tax review.
        (3) Rules adopted under IC 13-14-9 by the department of environmental management or a board that has rulemaking authority under IC 13.
        (4) A rule that incorporates a federal regulation by reference or adopts under a federal mandate a federal regulation in its entirety without substantive additions.
SOURCE: IC; (01)EH1499.2.4. -->     SECTION 4. IC 5-14-1.5-5, AS AMENDED BY P.L.251-1999, SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. (a) Public notice of the date, time, and place of any meetings, executive sessions, or of any rescheduled or reconvened meeting, shall be given at least forty-eight (48) hours (excluding Saturdays, Sundays, and legal holidays) before the meeting. This requirement does not apply to reconvened meetings (not including executive sessions) where announcement of the date, time, and place of the reconvened meeting is made at the original meeting and recorded in the memoranda and minutes thereof, and there is no change in the agenda.
    (b) Public notice shall be given by the governing body of a public agency by:
        (1) posting a copy of the notice at the principal office of the public agency holding the meeting or, if no such office exists, at the building where the meeting is to be held; and
        (2) depositing in the United States mail with postage prepaid or

by delivering notice to all news media which deliver by January 1 an annual written request for such notices for the next succeeding calendar year to the governing body of the public agency. If a governing body comes into existence after January 1, it shall comply with this subdivision upon receipt of a written request for notice.
In addition, a state agency (as defined in IC 4-13-1-1) shall provide electronic access to the notice through the computer gateway administered by the intelenet commission under IC 5-21-2.
    (c) Notice of regular meetings need be given only once each year, except that an additional notice shall be given where the date, time, or place of a regular meeting or meetings is changed. This subsection does not apply to executive sessions.
    (d) If a meeting is called to deal with an emergency involving actual or threatened injury to person or property, or actual or threatened disruption of the governmental activity under the jurisdiction of the public agency by any event, then the time requirements of notice under this section shall not apply, but:
        (1) news media which have requested notice of meetings must be given the same notice as is given to the members of the governing body; and
        (2) the public must be notified by posting a copy of the notice according to this section.
    (e) This section shall not apply where notice by publication is required by statute, ordinance, rule, or regulation.
    (f) This section shall not apply to:
        (1) the state board of tax commissioners, the Indiana board of tax review, or any other governing body which meets in continuous session, except that this section applies to meetings of these governing bodies which are required by or held pursuant to statute, ordinance, rule, or regulation; or
        (2) the executive of a county or the legislative body of a town if the meetings are held solely to receive information or recommendations in order to carry out administrative functions, to carry out administrative functions, or confer with staff members on matters relating to the internal management of the unit. "Administrative functions" do not include the awarding of contracts, the entering into contracts, or any other action creating an obligation or otherwise binding a county or town.
    (g) This section does not apply to the general assembly.
    (h) Notice has not been given in accordance with this section if a governing body of a public agency convenes a meeting at a time so

unreasonably departing from the time stated in its public notice that the public is misled or substantially deprived of the opportunity to attend, observe, and record the meeting.

SOURCE: IC; (01)EH1499.2.5. -->     SECTION 5. IC 6-1.1-1-8.3 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 8.3. "Indiana board" refers to the Indiana board of tax review established by IC 6-1.5-2-1.
SOURCE: IC; (01)EH1499.2.6. -->     SECTION 6. IC 6-1.1-3-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 7. (a) Except as provided in subsections (b) and (d), a taxpayer shall, on or before the filing date of each year, file a personal property return with the assessor of each township in which the taxpayer's personal property is subject to assessment.
    (b) The township assessor may grant a taxpayer a thirty (30) day extension to file the taxpayer's return filing date for filing the taxpayer's return is extended by fifteen (15) days if (1) the taxpayer submits to the township assessor a written application for an notice of extension prior to at least ten (10) days before the filing date. and (2) the taxpayer is prevented from filing a timely return because of sickness, absence from the county, or any other good and sufficient reason.
    (c) If the sum of the assessed values reported by a taxpayer on the business personal property returns which the taxpayer files with the township assessor for a year exceeds one hundred fifty thousand dollars ($150,000), the taxpayer shall file each of the returns in duplicate.
    (d) A taxpayer may file a consolidated return with the county assessor if the taxpayer has personal property subject to assessment in more than one (1) township in a county and the total assessed value of the personal property in the county is less than one million five hundred thousand dollars ($1,500,000). A taxpayer filing a consolidated return shall attach a schedule listing, by township, all the taxpayer's personal property and the property's assessed value. A taxpayer filing a consolidated return is not required to file a personal property return with the assessor of each township. A taxpayer filing a consolidated return shall provide the following:
        (1) The county assessor with the information necessary for the county assessor to allocate the assessed value of the taxpayer's personal property among the townships listed on the return, including the street address, the township, and the location of the property.
        (2) A copy of the consolidated return, with attachments, for each township listed on the return.
    (e) The county assessor shall provide to each affected township assessor in the county all information filed by a taxpayer under subsection (d) that affects the township. The county assessor shall provide the information before:
        (1) May 25 of each year, for a return filed on or before the filing date for the return; or
        (2) June 30 of each year, for a return filed after the filing date for the return.
    (f) The township assessor shall send all required notifications to the taxpayer.
    (g) The county assessor may refuse to accept a consolidated personal property tax return that does not have attached to it a schedule listing, by township, all the personal property of the taxpayer and the assessed value of the property as required under subsection (d). For purposes of IC 6-1.1-37-7, a consolidated return is filed on the date it is filed with the county assessor with the schedule of personal property and assessed value attached.
SOURCE: IC; (01)EH1499.2.7. -->     SECTION 7. IC 6-1.1-3-7.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 7.5. (a) A taxpayer may file an amended personal property tax return, in conformity with the rules adopted by the state board of tax commissioners, not more than six (6) months after the later of the following:
        (1) The filing date for the original personal property tax return, if the taxpayer is does not granted take an extension in which to file under section 7 of this chapter.
        (2) The extension date for the original personal property tax return, if the taxpayer is granted takes an extension under section 7 of this chapter.
    (b) A tax adjustment related to an amended personal property tax return shall be made in conformity with rules adopted under IC 4-22-2 by the state board of tax commissioners.
     (c) A taxpayer may claim on an amended personal property tax return any adjustment or exemption that would have been allowable under any statute or rule adopted by the state board of tax commissioners if the adjustment or exemption had been claimed on the original personal property tax return.
    (d) If a taxpayer files an amended personal property tax return for a year before July 16 of that year, the taxpayer shall pay taxes payable in the immediately succeeding year based on the assessed value reported on the amended return.
    (e) If a taxpayer files an amended personal property tax return for a year after July 15 of that year, the taxpayer shall pay taxes

payable in the immediately succeeding year based on the assessed value reported on the taxpayer's original personal property tax return. A taxpayer that paid taxes under this subsection is entitled to a credit in the amount of taxes paid by the taxpayer on the remainder of:
        (1) the assessed value reported on the taxpayer's original personal property tax return; minus
        (2) the finally determined assessed value that results from the filing of the taxpayer's amended personal property tax return.
The county auditor shall apply the credit against the taxpayer's property taxes on personal property payable in the year that immediately succeeds the year in which the taxes were paid.
    (f) If the amount of the credit to which the taxpayer is entitled under subsection (e) exceeds the amount of the taxpayer's property taxes on personal property payable in the year that immediately succeeds the year in which the taxes were paid, the county auditor shall apply the amount of the excess credit against the taxpayer's property taxes on personal property in the next succeeding year.
    (g) Not later than December 31 of the year in which a credit is applied under subsection (f), the county auditor shall refund to the taxpayer the amount of any excess credit that remains after application of the credit under subsection (f).
    (h) The taxpayer is not required to file an application for:
        (1) a credit under subsection (e) or (f); or
        (2) a refund under subsection (g).
    (i) Before August 1 of each year, the county auditor shall provide to each taxing unit in the county an estimate of the total amount of the credits under subsection (e) or (f) that will be applied against taxes imposed by the taxing unit that are payable in the immediately succeeding year.

SOURCE: IC; (01)EH1499.2.8. -->     SECTION 8. IC 6-1.1-4-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2000 (RETROACTIVE)]: Sec. 4. (a) A general reassessment, involving a physical inspection of all real property in Indiana, shall begin July 1, 1999, 2000, and each fourth year thereafter. Each reassessment shall be completed on or before March 1, of the immediately following odd-numbered even-numbered year, and shall be the basis for taxes payable in the year following the year in which the general assessment is to be completed.
    (b) In order to ensure that assessing officials and members of each county property tax assessment board of appeals are prepared for a general reassessment of real property, the state board of tax commissioners shall give adequate advance notice of the general

reassessment to the county and township taxing officials of each county.

SOURCE: IC 6-1.1-4-4.5; (01)EH1499.2.9. -->     SECTION 9. IC 6-1.1-4-4.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4.5. (a) The state board of tax commissioners shall adopt rules establishing a system for annually adjusting the assessed value of real property to account for changes in value in those years since a general reassessment of property last took effect.
    (b) The system must be applied to adjust assessed values beginning with the 2006 assessment date and each year thereafter that is not a year in which a reassessment becomes effective.
    (c) The system must have the following characteristics:
        (1) Promote uniform and equal assessment of real property within and across classifications.
        (2) Apply all objectively verifiable factors used in mass valuation techniques that are reasonably expected to affect the value of real property in Indiana.
        (3) Prescribe as many adjustment percentages and whatever categories of percentages the board finds necessary to achieve objectively verifiable updated just valuations of real property. An adjustment percentage for a particular classification may be positive or negative.
        (4) Prescribe procedures, including computer software programs, that permit the application of the adjustment percentages in an efficient manner by assessing officials.

SOURCE: IC; (01)EH1499.2.10. -->     SECTION 10. IC 6-1.1-4-12.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE MARCH 1, 2001 (RETROACTIVE)]: Sec. 12.5. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to the stimulation of oil production by means of the injection of water, steam, hydrocarbons, or chemicals, or by means of in situ combustion.
    (b) The total assessed value of all interests in the oil located on or beneath the surface of a particular tract of land equals the product of (1) the average daily production of the oil, multiplied by (2) three hundred sixty-five (365), and further multiplied by (3) one-third (1/3) of the posted price of oil on the assessment date. However, if the oil is being extracted by use of a secondary recovery method, the total assessed value of all interests in the oil equals one-half (1/2) the assessed value computed under the formula prescribed in this subsection. The appropriate township assessor shall, in the manner prescribed by the state board of tax commissioners, apportion the total

assessed value of all interests in the oil among the owners of those interests.
    (c) The appropriate township assessor shall, in the manner prescribed by the state board of tax commissioners, determine and apportion the total assessed value of all interests in the gas located beneath the surface of a particular tract of land.
    (d) The state board of tax commissioners shall prescribe a schedule for township assessors to use in assessing the appurtenances described in section 12.4 (c) of this chapter.

SOURCE: IC; (01)EH1499.2.11. -->     SECTION 11. IC 6-1.1-4-13.8 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 13.8. (a) As used in this section, "commission" refers to a county land valuation commission established under subsection (b).
    (b) A county land valuation commission is established in each county for the purpose of determining the value of commercial, industrial, and residential land (including farm homesites) in the county.
    (c) The county assessor is chairperson of the commission.
    (d) The following are members of the commission:
        (1) The county assessor.
        (2) Each township assessor, when the respective township land values for that township assessor's township are under consideration. A township assessor serving under this subdivision shall vote on all matters relating to the land values of that township assessor's township.
        (3) One (1) township assessor from the county to be appointed by a
majority vote of all the township assessors in the county. The county assessor shall cast a vote only to break a tie.
        (4) One (1) county resident who:
            (A) holds a license under IC 25-34.1-3 as a salesperson or broker; and
            (B) is appointed by:
                (i) the board of commissioners (as defined in IC 36-3-3-10) for a county having a consolidated city; or
                (ii) the county executive (as defined in IC 36-1-2-5) for a county not described in item (i).
        (5) Four (4) individuals who:
            (A) are appointed by the county executive (as defined in IC 36-1-2-5); and
            (B) represent one (1) of the following four (4) kinds of land in the county:
                (i) Agricultural.
                (ii) Commercial.
                (iii) Industrial.
                (iv) Residential.
            Each of the four (4) kinds of land in the county must be represented by one (1) individual appointed under this subdivision.
        (6) One (1) individual who:
            (A) represents financial institutions in the county; and
            (B) is appointed by:
                (i) the board of commissioners (as defined in IC 36-3-3-10) for a county having a consolidated city; or
                (ii) the county executive (as defined in IC 36-1-2-5) for a county not described in item (i).
    (e) The term of each member of the commission begins November 1, two (2) years before the general reassessment begins under IC 6-1.1-4-4, and ends January 1 of the year the general reassessment begins under IC 6-1.1-4-4. The appointing authority may fill a vacancy for the remainder of the vacated term.

     (f) The commission shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the state board of tax commissioners. Not later than November 1 of the year preceding the year in which a general reassessment begins, the commission determining the values of land shall submit the values, all data supporting the values, and all information required under rules of the state board of tax commissioners relating to the determination of land values to the county property tax assessment board of appeals and the state board of tax commissioners. Not later than January 1 of the year in which a general reassessment begins, the county property tax assessment board of appeals shall hold a public hearing in the county concerning those values. The property tax assessment board of appeals shall give notice of the hearing in accordance with IC 5-3-1 and shall hold the hearing after March 31 of the year preceding the year in which the general reassessment begins and before January 1 of the year in which the general reassessment under IC 6-1.1-4-4 begins.
     (g) The county property tax assessment board of appeals shall review the values, data, and information submitted under subsection (f) and may make any modifications it considers necessary to provide uniformity and equality. The county property tax assessment board of appeals shall coordinate the valuation of

property adjacent to the boundaries of the county with the county property tax assessment boards of appeals of the adjacent counties using the procedures adopted by rule under IC 4-22-2 by the state board of tax commissioners. If the commission fails to submit land values under subsection (f) to the county property tax assessment board of appeals before January 1 of the year the general reassessment under IC 6-1.1-4-4 begins, the county property tax assessment board of appeals shall determine the values.
     (h) The county property tax assessment board of appeals shall give notice to the county and township assessors of its decision on the values. The notice must be given before March 1 of the year the general reassessment under IC 6-1.1-4-4 begins. Not later than twenty (20) days after that notice, the county assessor or a township assessor in the county may request that the county property tax assessment board of appeals reconsider the values. The county property tax assessment board of appeals shall hold a hearing on the reconsideration in the county. The county property tax assessment board of appeals shall give notice of the hearing under IC 5-3-1.
    (i) Not later than twenty (20) days after notice to the county and township assessor is given under subsection (h), a taxpayer may request that the county property tax assessment board of appeals reconsider the values. The county property tax assessment board of appeals may hold a hearing on the reconsideration in the county. The county property tax assessment board of appeals shall give notice of the hearing under IC 5-3-1.
    (j) A taxpayer may appeal the value determined under this section as applied to the taxpayer's land as part of an appeal filed under IC 6-1.1-15 after the taxpayer has received a notice of assessment. If a taxpayer that files an appeal under IC 6-1.1-15 requests the values, data, or information received by the county property tax assessment board of appeals under subsection (f), the county property tax assessment board of appeals shall satisfy the request. The state board of tax commissioners may modify the taxpayer's land value and the value of any other land in the township, the county where the taxpayer's land is located, or the adjacent county if the state board of tax commissioners determines it is necessary to provide uniformity and equality.

     (k) The county assessor shall notify all township assessors in the county of the values as determined by the commission and as modified by the county property tax assessment board of appeals or state board of tax commissioners under this section. Township

assessors shall use the values determined under this section.

SOURCE: IC; (01)EH1499.2.12. -->     SECTION 12. IC 6-1.1-4-18 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 18. (a) A township assessor, a group of township assessors, or the county assessor may not utilize the services of a professional appraiser for assessment or reassessment purposes without a written contract. The contract used must be either a standard contract developed by the state board of tax commissioners or a contract which has been specifically approved by the state board of tax commissioners. The state board shall ensure that the contract:
        (1) includes all of the provisions required under section 19(b) of this chapter; and
        (2) adequately provides for the creation and transmission of real property assessment data in the form required by the legislative services agency and the division of data analysis of the state board of tax commissioners.

    (b) No contract shall be made with any professional appraiser to act as technical advisor in the assessment of property, before the giving of notice and the receiving of bids from anyone desiring to furnish this service. Notice of the time and place for receiving bids for the contract shall be given by publication by one (1) insertion in two (2) newspapers of general circulation published in the county and representing each of the two (2) leading political parties in the county; or if only one (1) newspaper is there published, notice in that one (1) newspaper is sufficient to comply with the requirements of this subsection. The contract shall be awarded to the lowest and best bidder who meets all requirements under law for entering a contract to serve as technical advisor in the assessment of property. However, any and all bids may be rejected, and new bids may be asked.
    (b) (c) The county council of each county shall appropriate the funds needed to meet the obligations created by a professional appraisal services contract which is entered into under this chapter.
SOURCE: IC; (01)EH1499.2.13. -->     SECTION 13. IC 6-1.1-4-19 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 19. (a) The state board of tax commissioners shall develop a standard contract, or standard provisions for contracts, to be used in securing professional appraising services.
    (b) The standard contract, or contract provisions, shall contain:
        (1) a fixed date by which the professional appraiser or appraisal firm shall have completed all responsibilities under the contract;
        (2) a penalty clause under which the amount to be paid for appraisal services is decreased for failure to complete specified

services within the specified time;
        (3) a provision requiring the appraiser, or appraisal firm, to make periodic reports to the township assessors involved;
        (4) a provision stipulating the manner in which, and the time intervals at which, the periodic reports referred to in clause (3) of this subsection are to be made; and
        (5) a precise stipulation of what service or services are to be provided and what class or classes of property are to be appraised; and
        (6) a provision stipulating that the contractor will generate complete parcel characteristics and parcel assessment data in a manner and format acceptable to the state board of tax commissioners and the legislative services agency.

         (7) A provision stipulating that the legislative services agency and the state board of tax commissioners have unrestricted access to the contractor's work product under the contract.
The state board of tax commissioners may devise other necessary provisions for the contracts in order to give effect to the provisions of this chapter.
    (c) In order to comply with the duties assigned to it by this section, the state board of tax commissioners may develop:
        (1) one (1) or more model contracts;
        (2) one (1) contract with alternate provisions; or
        (3) any combination of clauses (1) and (2) of this subsection.
The board may approve special contract language in order to meet any unusual situations.

SOURCE: IC; (01)EH1499.2.14. -->     SECTION 14. IC 6-1.1-4-25 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 25. (a) Each township assessor shall keep his reassessment data and records current by securing the necessary field data and by making changes in the assessed value of real property as changes occur in the use of the real property. His records shall at all times show the assessed value of real property in accordance with the provisions of this chapter. The township assessor shall ensure that the county assessor has full access to the assessment records maintained by the township assessor.
     (b) The township assessor in a county having a consolidated city, or the county assessor in every other county, shall:
        (1) maintain an electronic data file of the parcel characteristics and parcel assessments of all parcels for each township in the county as of each assessment date that is in the form required by:
            (A) the legislative services agency; and
            (B) the state board of tax commissioners; and
        (2) transmit the data with respect to the assessment date of each year before October 1 of the year to:
            (A) the legislative services agency; and
            (B) the state board of tax commissioners.

SOURCE: IC; (01)EH1499.2.15. -->     SECTION 15. IC 6-1.1-4-27 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 27. (a) The auditor of each county shall establish a property reassessment fund. The county treasurer shall deposit all collections resulting from the property taxes that the county is required to levy under this section in the county's property reassessment fund.
    (b) With respect to the general reassessment of real property which is to commence on July 1, 1999, 2004, the county council of each county shall, for property taxes due in the year in which the general reassessment is to commence and the three (3) two (2) years immediately preceding that year, levy against all the taxable property of the county an amount equal to one-third (1/3) of the estimated cost of the general reassessment.
    (c) With respect to a general reassessment of real property that is to commence on July 1, 2003, 2008, and each fourth year thereafter, the county council of each county shall, for property taxes due in the year that the general reassessment is to commence and the three (3) years preceding that year, levy against all the taxable property in the county an amount equal to one-fourth (1/4) of the estimated cost of the general reassessment.
    (d) The state board of tax commissioners shall give to each county council notice, before January 1, of the tax levies required by this section.
    (e) The state board of tax commissioners may raise or lower the property taxes levied under this section for a year if they determine it is appropriate because the estimated cost of the general reassessment has changed.
     (f) If the county council determines that there is insufficient money in the county's reassessment fund to pay all expenses (as permitted under section 28 of this chapter) relating to the general reassessment of real property commencing July 1, 2000, the county may, for the purpose of paying expenses (as permitted under section 28 of this chapter) relating to the general reassessment commencing July 1, 2000, use money deposited in the fund from taxes levied in 2000 or a later year.
SOURCE: IC; (01)EH1499.2.16. -->     SECTION 16. IC 6-1.1-4-28 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 28. (a) Money

assigned to a property reassessment fund under section 27 of this chapter may be used only to pay the costs of:
        (1) the general reassessment of real property, including the computerization of assessment records;
        (2) payments to county assessors, members of property tax assessment boards of appeals, or assessing officials under IC 6-1.1-35.2;
        (3) the development or updating of detailed soil survey data by the United States Department of Agriculture or its successor agency;
        (4) the updating of plat books; and
        (5) payments for the salary of permanent staff or for the contractual services of temporary staff who are necessary to assist county assessors, members of a county property tax assessment board of appeals, and assessing officials.
    (b) All counties shall use modern, detailed soil maps in the general reassessment of agricultural land.
    (c) The county treasurer of each county shall, in accordance with IC 5-13-9, invest any money accumulated in the property reassessment fund until the money is needed to pay general reassessment expenses. Any interest received from investment of the money shall be paid into the property reassessment fund.
    (d) An appropriation under this section must be approved by the fiscal body of the county after the review and recommendation of the county assessor. However, in a county with an elected township assessor under IC 36-6-5-1 in every township, the county assessor does not review an appropriation under this section, and only the fiscal body must approve an appropriation under this section.

SOURCE: IC; (01)EH1499.2.17. -->     SECTION 17. IC 6-1.1-4-32 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2002]: Sec. 32. (a) As used in this section, "qualifying county" means a county having a population of more than four hundred thousand (400,000) but less than seven hundred thousand (700,000).
    (b) Notwithstanding sections 15 and 17 of this chapter, a township assessor in a qualifying county may not appraise property, or have property appraised, for the general reassessment of real property to be completed for the March 1, 2002, assessment date. Completion of that general reassessment in a qualifying county is instead governed by this section.
    (c) The state board of tax commissioners shall select and contract with a nationally recognized certified public accounting

firm with expertise in the appraisal of real property to appraise property for the general reassessment of real property in a qualifying county to be completed for the March 1, 2002, assessment date. The contract must include:
        (1) a fixed date by which the appraisal firm must complete all responsibilities under the contract;
        (2) a provision requiring the appraisal firm to:
            (A) prepare a detailed report of:
                (i) expenditures made after July 1, 1999, and before the date of the report from the qualifying county's reassessment fund under IC 6-1.1-4-28; and
                (ii) the balance in the reassessment fund as of the date of the report; and
            (B) file the report with:
                (i) the legislative body of the qualifying county;
                (ii) the prosecuting attorney of the qualifying county;
                (iii) the state board of tax commissioners; and
                (iv) the attorney general;
        (3) a provision requiring the appraisal firm to use the land values determined for the qualifying county under section 13.6 of this chapter;
        (4) a penalty clause under which the amount to be paid for appraisal services is decreased for failure to complete specified services within the specified time;
        (5) a provision requiring the appraisal firm to make periodic reports to the state board of tax commissioners;
        (6) a provision stipulating the manner in which, and the time intervals at which, the periodic reports referred to in subdivision (5) are to be made;
        (7) a precise stipulation of what service or services are to be provided;
        (8) a provision requiring the appraisal firm to deliver a report of the assessed value of each parcel in a township in the qualifying county to the state board of tax commissioners; and
        (9) any other provisions required by the state board of tax commissioners.
    (d) After receiving the report of assessed values from the appraisal firm, the state board of tax commissioners shall give notice to the taxpayer and the county assessor, by mail, of the amount of the reassessment. The notice of reassessment is subject to appeal by the taxpayer to the state board of tax commissioners. Except as provided in subsection (e), the procedures and time

limitations that apply to an appeal to the state board of tax commissioners of a determination of the county property tax assessment board of appeals under IC 6-1.1-15 apply to an appeal under this subsection. A determination by the state board of tax commissioners of an appeal under this subsection is subject to appeal to the tax court under IC 6-1.1-15.
    (e) In order to obtain a review by the state board of tax commissioners under subsection (d), the taxpayer must file a petition for review with the appropriate county assessor within forty-five (45) days after the notice of the state board of tax commissioners is given to the taxpayer under subsection (d).
    (f) The state board of tax commissioners shall mail the notice required by subsection (d) within ninety (90) days after the board receives the report for a parcel from the professional appraisal firm.
    (g) The cost of a contract under this section shall be paid from the property reassessment fund of the qualifying county established under section 27 of this chapter.
    (h) Notwithstanding IC 4-13-2, a period of seven (7) days is permitted for each of the following to review and act under IC 4-13-2 on a contract of the state board of tax commissioners under this section:
        (1) The commissioner of the department of administration.
        (2) The director of the budget agency.
        (3) The attorney general.
        (4) The governor.

SOURCE: IC; (01)EH1499.2.18. -->     SECTION 18. IC 6-1.1-5.5-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4. (a) A person filing a sales disclosure form under this chapter shall pay a fee of five dollars ($5) to the county auditor. Eighty percent (80%) of The revenue shall be deposited in the county general sales disclosure fund Twenty percent (20%) of the revenue shall be transferred to the state treasurer for deposit in the state general fund. established under subsection (b).
    (b) The county fiscal body of each county shall establish a sales disclosure fund. The county auditor shall deposit in the fund:
        (1) money received under this section; and
        (2) the amount of revenue deposited under this section in the county general fund after June 1, 2000, and before July 1, 2001.
    (c) Money in the sales disclosure fund may be expended only for:
        (1) administration of this chapter;
        (2) training of assessing officials; or
        (3) purchasing computer software or hardware for a property record system.
    (d) The county fiscal body shall appropriate the money in the sales disclosure fund for the purposes stated in subsection (c) based on requests by assessing officials in the county.

SOURCE: IC; (01)EH1499.2.19. -->     SECTION 19. IC 6-1.1-5.5-4.7 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4.7. (a) The assessment training fund is established for the purpose of receiving fees deposited under section 4 of this chapter for the training of assessment officials and employees of the state board of tax commissioners. The fund shall be administered by the treasurer of state.
    (b) The expenses of administering the fund shall be paid from money in the fund.
    (c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited into the fund.
    (d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.

SOURCE: IC; (01)EH1499.2.20. -->     SECTION 20. IC 6-1.1-8-30 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 30. (a) If a public utility company files its objections to the state board of tax commissioners' tentative assessment of the company's distributable property in the manner prescribed in section 28 of this chapter, the company may appeal the board's final assessment of that property to the tax court Indiana board. However, the company must initiate the appeal within twenty (20) days after the date of the notice of the board's final assessment.
    (b) If a public utility company desires to initiate an appeal of the Indiana board's final determination, the public utility company must do all of the following not more than twenty (20) days after the Indiana board gives the public utility company notice of the final determination:
        (1) File a written notice with the Indiana board informing the board of the public utility company's intention to appeal.
        (2) File a complaint in the tax court.
        (3) Serve a copy of the complaint with the attorney general.
        (4) Mail to the county auditor of each county in which the public utility company's distributable property is located:
            (A) a notice that the complaint was filed; and
            (B) instructions for obtaining a copy of the complaint.

SOURCE: IC; (01)EH1499.2.21. -->     SECTION 21. IC 6-1.1-8-31 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 31. When a public utility company initiates an appeal to the tax court under section 30 of this chapter, the tax court shall:
        (1) try the case without a jury;
        (2) give preference to the case to insure ensure a prompt trial;
        (3) review the state board of tax commissioners' final assessment of the company's distributable property;
        (4) presume the findings of the state Indiana board of tax commissioners are correct; and
        (5) order the state Indiana board of tax commissioners to file certified copies of the board's records related to the assessment Indiana board's review and determination if the company asks the court to issue such an order.
SOURCE: IC; (01)EH1499.2.22. -->     SECTION 22. IC 6-1.1-8-32 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 32. When a public utility company initiates an appeal to the tax court under section 30 of this chapter, the tax court may set aside the state board of tax commissioners' final assessment and refer the matter to the state board of tax commissioners with instructions to make another assessment if:
        (1) the company shows that the state board's final assessment, or the state board's apportionment and distribution of the final assessment, is clearly incorrect because the state board violated the law or committed fraud; or
        (2) the company shows that the state board's final assessment is not supported by substantial evidence.
SOURCE: IC; (01)EH1499.2.23. -->     SECTION 23. IC 6-1.1-10-16, AS AMENDED BY P.L.126-2000, SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 16. (a) All or part of a building is exempt from property taxation if it is owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes.
    (b) A building is exempt from property taxation if it is owned, occupied, and used by a town, city, township, or county for educational, literary, scientific, fraternal, or charitable purposes.
    (c) A tract of land, including the campus and athletic grounds of an educational institution, is exempt from property taxation if:
        (1) a building which is exempt under subsection (a) or (b) is situated on it; and
        (2) the tract does not exceed:
            (A) fifty (50) one hundred fifty (150) acres in the case of:
                (i) an educational institution; or
                (ii) a tract that was exempt under this subsection on March 1, 1987; or
            (B) two hundred (200) acres in the case of a local association formed for the purpose of promoting 4-H programs; or
            (C) fifteen (15) acres in all other cases.
    (d) A tract of land is exempt from property taxation if:
        (1) it is purchased for the purpose of erecting a building which is to be owned, occupied, and used in such a manner that the building will be exempt under subsection (a) or (b);
        (2) the tract does not exceed:
            (A) fifty (50) one hundred fifty (150) acres in the case of:
                (i) an educational institution; or
                (ii) a tract that was exempt under this subsection on March 1, 1987;
            (B) two hundred (200) acres in the case of a local association formed for the purpose of promoting 4-H programs; or
            (C) fifteen (15) acres in all other cases; and
        (3) not more than three (3) years after the property is purchased, and for each year after the three (3) year period, the owner demonstrates substantial progress towards the erection of the intended building and use of the tract for the exempt purpose. To establish that substantial progress is being made, the owner must prove the existence of factors such as the following:
            (A) Organization of and activity by a building committee or other oversight group.
            (B) Completion and filing of building plans with the appropriate local government authority.
            (C) Cash reserves dedicated to the project of a sufficient amount to lead a reasonable individual to believe the actual construction can and will begin within three (3) years.
            (D) The breaking of ground and the beginning of actual construction.
            (E) Any other factor that would lead a reasonable individual to believe that construction of the building is an active plan and that the building is capable of being completed within six (6) years considering the circumstances of the owner.
    (e) Personal property is exempt from property taxation if it is owned and used in such a manner that it would be exempt under subsection (a) or (b) if it were a building.
    (f) A hospital's property which is exempt from property taxation under subsection (a), (b), or (e) shall remain exempt from property taxation even if the property is used in part to furnish goods or services

to another hospital whose property qualifies for exemption under this section.
    (g) Property owned by a shared hospital services organization which is exempt from federal income taxation under Section 501(c)(3) or 501(e) of the Internal Revenue Code is exempt from property taxation if it is owned, occupied, and used exclusively to furnish goods or services to a hospital whose property is exempt from property taxation under subsection (a), (b), or (e).
    (h) This section does not exempt from property tax an office or a practice of a physician or group of physicians that is owned by a hospital licensed under IC 16-21-1 or other property that is not substantially related to or supportive of the inpatient facility of the hospital unless the office, practice, or other property:
        (1) provides or supports the provision of charity care (as defined in IC 16-18-2-52.5), including providing funds or other financial support for health care services for individuals who are indigent (as defined in IC 16-18-2-52.5(b) and IC 16-18-2-52.5(c)); or
        (2) provides or supports the provision of community benefits (as defined in IC 16-21-9-1), including research, education, or government sponsored indigent health care (as defined in IC 16-21-9-2).
However, participation in the Medicaid or Medicare program alone does not entitle an office, practice, or other property described in this subsection to an exemption under this section.
    (i) A tract of land or a tract of land plus all or part of a structure on the land is exempt from property taxation if:
        (1) the tract is acquired for the purpose of erecting, renovating, or improving a single family residential structure that is to be given away or sold:
            (A) in a charitable manner;
            (B) by a nonprofit organization; and
            (C) to low income individuals who will:
                (i) use the land as a family residence; and
                (ii) not have an exemption for the land under this section;
        (2) the tract does not exceed three (3) acres;
        (3) the tract of land or the tract of land plus all or part of a structure on the land is not used for profit while exempt under this section; and
        (4) not more than three (3) years after the property is acquired for the purpose described in subdivision (1), and for each year after the three (3) year period, the owner demonstrates substantial progress towards the erection, renovation, or improvement of the

intended structure. To establish that substantial progress is being made, the owner must prove the existence of factors such as the following:
            (A) Organization of and activity by a building committee or other oversight group.
            (B) Completion and filing of building plans with the appropriate local government authority.
            (C) Cash reserves dedicated to the project of a sufficient amount to lead a reasonable individual to believe the actual construction can and will begin within six (6) years of the initial exemption received under this subsection.
            (D) The breaking of ground and the beginning of actual construction.
            (E) Any other factor that would lead a reasonable individual to believe that construction of the structure is an active plan and that the structure is capable of being:
                (i) completed; and
                (ii) transferred to a low income individual who does not receive an exemption under this section;
            within six (6) years considering the circumstances of the owner.
    (j) An exemption under subsection (i) terminates when the property is conveyed by the nonprofit organization to another owner. When the property is conveyed to another owner, the nonprofit organization receiving the exemption must file a certified statement with the auditor of the county, notifying the auditor of the change not later than sixty (60) days after the date of the conveyance. A nonprofit organization that fails to file the statement required by this subsection is liable for the amount of property taxes due on the property conveyed if it were not for the exemption allowed under this chapter.
    (k) If property is granted an exemption in any year under subsection (i) and the owner:
        (1) ceases to be eligible for the exemption under subsection (i)(4);
        (2) fails to transfer the tangible property within six (6) years after the assessment date for which the exemption is initially granted; or
        (3) transfers the tangible property to a person who:
            (A) is not a low income individual; or
            (B) does not use the transferred property as a residence for at least one (1) year after the property is transferred;
the person receiving the exemption shall notify the county recorder and the county auditor of the county in which the property is located not

later than sixty (60) days after the event described in subdivision (1), (2), or (3) occurs.
    (l) If subsection (k)(1), (k)(2), or (k)(3) applies, the owner shall pay, not later than the date that the next installment of property taxes is due, an amount equal to the sum of the following:
        (1) The total property taxes that, if it were not for the exemption under subsection (i), would have been levied on the property in each year in which an exemption was allowed.
        (2) Interest on the property taxes at the rate of ten percent (10%) per year.
    (m) The liability imposed by subsection (l) is a lien upon the property receiving the exemption under subsection (i). An amount collected under subsection (l) shall be collected as an excess levy. If the amount is not paid, it shall be collected in the same manner that delinquent taxes on real property are collected.

SOURCE: IC; (01)EH1499.2.24. -->     SECTION 24. IC 6-1.1-10-18.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2001 (RETROACTIVE)]: Sec. 18.5. (a) This section does not exempt from property tax an office or a practice of a physician or group of physicians that is owned by a hospital licensed under IC 16-21-1 or other property that is not substantially related to or supportive of the inpatient facility of the hospital unless the office, practice, or other property:
        (1) provides or supports the provision of charity care (as defined in IC 16-18-2-52.5), including funds or other financial support for health care services for individuals who are indigent (as defined in IC 16-18-2-52.5(b) and IC 16-18-2-52.5(c)); or
        (2) provides or supports the provision of community benefits (as defined in IC 16-21-9-1), including research, education, or government sponsored indigent health care (as defined in IC 16-21-9-2).
However, participation in the Medicaid or Medicare program, alone, does not entitle an office, a practice, or other property described in this subsection to an exemption under this section.
    (b) Tangible property is exempt from property taxation if it is:
        (1) owned by an Indiana nonprofit corporation; and
        (2) used by that corporation in the operation of a hospital licensed under IC 16-21, a health facility licensed under IC 16-28, or in the operation of a residential facility for the aged and licensed under IC 16-28, or in the operation of a Christian Science home or sanatorium.
SOURCE: IC; (01)EH1499.2.25. -->     SECTION 25. IC 6-1.1-11-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. (a) The An owner of

tangible property who wishes to obtain an exemption from property taxation shall file a certified application in duplicate with the auditor of the county in which the property that is the subject of the exemption is located. The application must be filed annually on or before May 15 on forms prescribed by the state board of tax commissioners. Except as provided in sections 1, 3.5, and 4 of this chapter, the application applies only for the taxes imposed for the year for which the application is filed.
    (b) The authority for signing an exemption application may not be delegated by the owner of the property to any other person except by an executed power of attorney.
    (c) An exemption application which is required under this chapter shall contain the following information:
        (1) A description of the property claimed to be exempt in sufficient detail to afford identification.
        (2) A statement showing the ownership, possession, and use of the property.
        (3) The grounds for claiming the exemption.
        (4) The full name and address of the applicant.
        (5) Any additional information which the state board of tax commissioners may require.
     (d) A person who signs an exemption application shall attest in writing and under penalties of perjury that, to the best of the person's knowledge and belief, a predominant part of the property claimed to be exempt is not being used or occupied in connection with a trade or business that is not substantially related to the exercise or performance of the organization's exempt purpose.

SOURCE: IC; (01)EH1499.2.26. -->     SECTION 26. IC 6-1.1-11-3.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3.5. (a) A not-for-profit corporation that seeks an exemption provided by IC 6-1.1-10 for 1988 or for a year that follows 1988 by a multiple of four (4) years must file an application for the exemption in that year. However, if a not-for-profit corporation seeks an exemption provided by IC 6-1.1-10 for a year not specified in this subsection and the corporation did not receive the exemption for the preceding year, the corporation must file an application for the exemption in the year for which the exemption is sought. The not-for-profit corporation must file each exemption application in the manner (other than the requirement for filing annually) prescribed in section 3 of this chapter.
    (b) A not-for-profit corporation that receives an exemption provided under IC 6-1.1-10 for a particular year that remains eligible for the exemption for the following year is only required to file a statement to

apply for the exemption in the years specified in subsection (a), if the use of the not-for-profit corporation's property remains unchanged.
    (c) A not-for-profit corporation that receives an exemption provided under IC 6-1.1-10 for a particular year which becomes ineligible for the exemption for the following year shall notify the auditor assessor of the county in which the tangible property for which it claims the exemption is located of its ineligibility on or before May 15 of the year for which it becomes ineligible. If a not-for-profit corporation that is receiving an exemption provided under IC 6-1.1-10 changes the use of its tangible property so that part or all of that property no longer qualifies for the exemption, the not-for-profit corporation shall notify the assessor of the county in which the tangible property for which it claims the exemption is located of its ineligibility on or before May 15 of the year for which it first becomes ineligible. The county assessor shall notify the county auditor of the not-for-profit corporation's ineligibility or disqualification for the exemption. A not-for-profit corporation that fails to provide the notification required by this subsection is subject to the penalties set forth in IC 6-1.1-37-9.
    (d) For each year that is not a year specified in subsection (a), the auditor of each county shall apply an exemption provided under IC 6-1.1-10 to the tangible property owned by a not-for-profit corporation that received the exemption in the preceding year unless the auditor county property tax assessment board of appeals determines that the not-for-profit corporation is no longer eligible for the exemption.
    (e) The state board of tax commissioners may at any time review an exemption provided under this section and determine whether or not the not-for-profit corporation is eligible for the exemption.

SOURCE: IC; (01)EH1499.2.27. -->     SECTION 27. IC 6-1.1-11-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 7. (a) The county property tax assessment board of appeals, after careful examination, shall approve or disapprove each exemption application and shall note its action on the application.
    (b) If the county property tax assessment board of appeals approves the exemption, in whole or part, the county auditor shall note the board's action on the tax duplicate. The county auditor's notation is notice to the county treasurer that the exempt property shall not be taxed for the current year unless otherwise ordered by the state board of tax commissioners.
    (c) If the exemption application is disapproved by the county property tax assessment board of appeals, the county auditor shall

notify the applicant by mail. Within thirty (30) days after the notice is mailed, the owner may, in the manner prescribed in IC 6-1.1-15-3, petition the state Indiana board of tax commissioners to review the county property tax assessment board of appeals' determination.

SOURCE: IC; (01)EH1499.2.28. -->     SECTION 28. IC 6-1.1-11-8.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 8.5. (a) Before November 1 of each year that is not a general reassessment year, the county property tax assessment board of appeals shall review each exemption that was granted during the calendar year that is two (2) years before the current calendar year.
    (b) The county property tax assessment board of appeals shall determine if the property granted the exemption still meets the criteria for an exemption.
    (c) If the county property tax assessment board of appeals determines that property granted an exemption no longer meets the criteria for the exemption, the board of appeals shall:
        (1) revoke the exemption; and
        (2) inform the county auditor.
Upon receiving a notice from the county property tax assessment board of appeals under this subsection, the county auditor shall notify the owner of the property by mail. Not more than thirty (30) days after the notice is mailed, the owner may, in the manner prescribed by IC 6-1.1-15-3, petition the state board of tax commissioners to review the revocation decision of the county property tax assessment board of appeals.

SOURCE: IC; (01)EH1499.2.29. -->     SECTION 29. IC 6-1.1-12-28.5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 28.5. (a) For purposes of this section:
    "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a) and includes a waste determined to be a hazardous waste under IC 13-22-2-3(b).
    "Resource recovery system" means tangible property directly used to dispose of solid waste or hazardous waste by converting it into energy or other useful products.
    "Solid waste" has the meaning set forth in IC 13-11-2-205(a) but does not include dead animals or any animal solid or semisolid wastes.
    (b) Except as provided in this section, the owner of a resource recovery system is entitled to an annual deduction in an amount equal to ninety-five percent (95%) of the assessed value of the system if:
        (1) the system was certified by the department of environmental management for the 1993 assessment year or a prior assessment

year; and
        (2) the owner filed a timely application for the deduction for the 1993 assessment year.
For purposes of this section, a system includes tangible property that replaced tangible property in the system after the certification by the department of environmental management.
    (c) The owner of a resource recovery system that is directly used to dispose of hazardous waste is not entitled to the deduction provided by this section for a particular assessment year if during that assessment year the owner:
        (1) is convicted of any violation under IC 13-7-13-3 (repealed), IC 13-7-13-4 (repealed), or IC 13-30-6; or
        (2) is subject to an order or a consent decree with respect to property located in Indiana based upon a violation of a federal or state rule, regulation, or statute governing the treatment, storage, or disposal of hazardous wastes that had a major or moderate potential for harm.
    (d) The certification of a resource recovery system by the department of environmental management for the 1993 assessment year or a prior assessment year is valid through the 1997 assessment year so long as the property is used as a resource recovery system. If the property is no longer used for the purpose for which the property was used when the property was certified, the owner of the property shall notify the county auditor. However, the deduction from the assessed value of the system is:
        (1) ninety-five percent (95%) for the 1994 assessment year;
        (2) ninety percent (90%) for the 1995 assessment year;
        (3) seventy-five percent (75%) for the 1996 assessment year; and
        (4) sixty percent (60%) for the 1997 assessment year.
Notwithstanding this section as it existed before 1995, for the 1994 assessment year, the portion of any tangible property comprising a resource recovery system that was assessed and first deducted for the 1994 assessment year may not be deducted for property taxes first due and payable in 1995 or later.
    (e) In order to qualify for a deduction under this section, the person who desires to claim the deduction must file an application with the county auditor after February 28 and before May 16 of the current assessment year unless the person has been granted taken an extension under IC 6-1.1-3-7. If the person has been granted taken an extension, the person must file the application after February 28 and before June 15 the extended filing date of the current assessment year. An application must be filed in each year for which the person desires to

obtain the deduction. The application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. If the application is not filed before the applicable deadline under this subsection, the deduction is waived. The application must be filed on a form prescribed by the state board of tax commissioners. The application for a resource recovery system deduction must include:
        (1) a certification by the department of environmental management for the 1993 assessment year or a prior assessment year as described in subsection (d); or
        (2) the certification by the department of environmental management for the 1993 assessment year as described in subsection (g).
Beginning with the 1995 assessment year a person must also file an itemized list of all property on which a deduction is claimed. The list must include the date of purchase of the property and the cost to acquire the property.
    (f) Before July 1, 1995, the department of environmental management shall transfer all the applications, records, or other material the department has with respect to resource recovery system deductions under this section for the 1993 and 1994 assessment years. The township assessor shall verify each deduction application filed under this section and the county auditor shall determine the deduction. The county auditor shall send to the state board of tax commissioners a copy of each deduction application. The county auditor shall notify the county property tax assessment board of appeals of all deductions allowed under this section. A denial of a deduction claimed under this subsection may be appealed as provided in IC 6-1.1-15. The appeal is limited to a review of a determination made by the township assessor or the county auditor.
    (g) Notwithstanding subsection (d), the certification for the 1993 assessment year of a resource recovery system in regard to which a political subdivision is liable for the payment of the property taxes remains valid at the ninety-five percent (95%) deduction level allowed before 1994 as long as the political subdivision remains liable for the payment of the property taxes on the system.

SOURCE: IC; (01)EH1499.2.30. -->     SECTION 30. IC 6-1.1-12-35 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 35. (a) Except as provided in section 36 of this chapter, a person who desires to claim the deduction provided by section 31, 33, or 34 of this chapter must file a certified statement in duplicate, on forms prescribed by the state board of tax commissioners, and proof of certification under subsection (b) with the auditor of the county in which the property for which the

deduction is claimed is subject to assessment. Except as provided in subsection (e), with respect to property that is not assessed under IC 6-1.1-7, the person must file the statement between March 1 and May 10, inclusive, of the assessment year. The person must file the statement in each year for which he desires to obtain the deduction. With respect to a property which is assessed under IC 6-1.1-7, the person must file the statement between January 15 and March 31, inclusive, of each year for which he desires to obtain the deduction. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. On verification of the statement by the assessor of the township in which the property for which the deduction is claimed is subject to assessment, the county auditor shall allow the deduction.
    (b) The department of environmental management, upon application by a property owner, shall determine whether a system or device qualifies for a deduction provided by section 31, 33, or 34 of this chapter. If the department determines that a system or device qualifies for a deduction, it shall certify the system or device and provide proof of the certification to the property owner. The department shall prescribe the form and manner of the certification process required by this subsection.
    (c) If the department of environmental management receives an application for certification before April 10 of the assessment year, the department shall determine whether the system or device qualifies for a deduction before May 10 of the assessment year. If the department fails to make a determination under this subsection before May 10 of the assessment year, the system or device is considered certified.
    (d) A denial of a deduction claimed under section 31, 33, or 34 of this chapter may be appealed as provided in IC 6-1.1-15. The appeal is limited to a review of a determination made by the township assessor, county property tax assessment board of appeals, or state board of tax commissioners.
    (e) A person who timely files a personal property return under IC 6-1.1-3-7(a) for an assessment year and who desires to claim the deduction provided in section 31 of this chapter for property that is not assessed under IC 6-1.1-7 must file the statement described in subsection (a) between March 1 and May 15, inclusive, of that year. A person who obtains takes a filing extension under IC 6-1.1-3-7(b) for an assessment year must file the application between March 1 and June 14, the extended filing date inclusive, of that year.

SOURCE: IC; (01)EH1499.2.31. -->     SECTION 31. IC 6-1.1-12.1-3, AS AMENDED BY P.L.126-2000, SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE

JULY 1, 2001]: Sec. 3. (a) An applicant must provide a statement of benefits to the designating body. If the designating body requires information from the applicant for economic revitalization area status for use in making its decision about whether to designate an economic revitalization area, the applicant shall provide the completed statement of benefits form to the designating body before the hearing required by section 2.5(c) of this chapter. Otherwise, the statement of benefits form must be submitted to the designating body before the initiation of the redevelopment or rehabilitation for which the person desires to claim a deduction under this chapter. The state board of tax commissioners shall prescribe a form for the statement of benefits. The statement of benefits must include the following information:
        (1) A description of the proposed redevelopment or rehabilitation.
        (2) An estimate of the number of individuals who will be employed or whose employment will be retained by the person as a result of the redevelopment or rehabilitation and an estimate of the annual salaries of these individuals.
        (3) An estimate of the value of the redevelopment or rehabilitation.
With the approval of the state board of tax commissioners, designating body, the statement of benefits may be incorporated in a designation application. Notwithstanding any other law, a statement of benefits is a public record that may be inspected and copied under IC 5-14-3-3.
    (b) The designating body must review the statement of benefits required under subsection (a). The designating body shall determine whether an area should be designated an economic revitalization area or whether a deduction should be allowed, based on (and after it has made) the following findings:
        (1) Whether the estimate of the value of the redevelopment or rehabilitation is reasonable for projects of that nature.
        (2) Whether the estimate of the number of individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed described redevelopment or rehabilitation.
        (3) Whether the estimate of the annual salaries of those individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed described redevelopment or rehabilitation.
        (4) Whether any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed described redevelopment or rehabilitation.
        (5) Whether the totality of benefits is sufficient to justify the

deduction.
A designating body may not designate an area an economic revitalization area or approve a deduction unless the findings required by this subsection are made in the affirmative.
    (c) Except as provided in subsections (a) through (b), the owner of property which is located in an economic revitalization area is entitled to a deduction from the assessed value of the property. If the area is a residentially distressed area, the period is not more than five (5) years. For all other economic revitalization areas designated before July 1, 2000, the period is three (3), six (6), or ten (10) years. For all economic revitalization areas designated after June 30, 2000, the period is the number of years determined under subsection (d). The owner is entitled to a deduction if:
        (1) the property has been rehabilitated; or
        (2) the property is located on real estate which has been redeveloped.
The owner is entitled to the deduction for the first year, and any successive year or years, in which an increase in assessed value resulting from the rehabilitation or redevelopment occurs and for the following years determined under subsection (d). However, property owners who had an area designated an urban development area pursuant to an application filed prior to January 1, 1979, are only entitled to a deduction for a five (5) year period. In addition, property owners who are entitled to a deduction under this chapter pursuant to an application filed after December 31, 1978, and before January 1, 1986, are entitled to a deduction for a ten (10) year period.
    (d) For an area designated as an economic revitalization area after June 30, 2000, that is not a residentially distressed area, the designating body shall determine the number of years for which the property owner is entitled to a deduction. However, the deduction may not be allowed for more than ten (10) years. This determination shall be made:
        (1) as part of the resolution adopted under section 2.5 of this chapter; or
        (2) by resolution adopted within sixty (60) days after receiving a copy of a property owner's certified deduction application from the county auditor. A certified copy of the resolution shall be sent to the county auditor who shall make the deduction as provided in section 5 of this chapter.
A determination about the number of years the deduction is allowed that is made under subdivision (1) is final and may not be changed by following the procedure under subdivision (2).
    (e) Except for deductions related to redevelopment or rehabilitation

of real property in a county containing a consolidated city or a deduction related to redevelopment or rehabilitation of real property initiated before December 31, 1987, in areas designated as economic revitalization areas before that date, a deduction for the redevelopment or rehabilitation of real property may not be approved for the following facilities:
        (1) Private or commercial golf course.
        (2) Country club.
        (3) Massage parlor.
        (4) Tennis club.
        (5) Skating facility (including roller skating, skateboarding, or ice skating).
        (6) Racquet sport facility (including any handball or racquetball court).
        (7) Hot tub facility.
        (8) Suntan facility.
        (9) Racetrack.
        (10) Any facility the primary purpose of which is:
            (A) retail food and beverage service;
            (B) automobile sales or service; or
            (C) other retail;
        unless the facility is located in an economic development target area established under section 7 of this chapter.
        (11) Residential, unless:
            (A) the facility is a multifamily facility that contains at least twenty percent (20%) of the units available for use by low and moderate income individuals;
            (B) the facility is located in an economic development target area established under section 7 of this chapter; or
            (C) the area is designated as a residentially distressed area.
        (12) A package liquor store that holds a liquor dealer's permit under IC 7.1-3-10 or any other entity that is required to operate under a license issued under IC 7.1. However, this subdivision does not apply to an applicant that:
            (A) was eligible for tax abatement under this chapter before July 1, 1995; or
            (B) is described in IC 7.1-5-7-11.
    (f) This subsection applies only to a county having a population of more than two hundred thousand (200,000) but less than three hundred thousand (300,000). Notwithstanding subsection (e)(11), in a county subject to this subsection a designating body may, before September 1, 2000, approve a deduction under this chapter for the redevelopment or

rehabilitation of real property consisting of residential facilities that are located in unincorporated areas of the county if the designating body makes a finding that the facilities are needed to serve any combination of the following:
        (1) Elderly persons who are predominately low-income or moderate-income persons.
        (2) Disabled persons.
A designating body may adopt an ordinance approving a deduction under this subsection only one (1) time. This subsection expires January 1, 2011.

SOURCE: IC; (01)EH1499.2.32. -->     SECTION 32. IC 6-1.1-12.1-5.5, AS AMENDED BY P.L.4-2000, SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5.5. (a) A person that desires to obtain the deduction provided by section 4.5 of this chapter must file a certified deduction application on forms prescribed by the state board of tax commissioners with:
        (1) the auditor of the county in which the new manufacturing equipment or new research and development equipment, or both, is located; and
        (2) the state board of tax commissioners.
A person that timely files a personal property return under IC 6-1.1-3-7(a) for the year in which the new manufacturing equipment or new research and development equipment, or both, is installed must file the application between March 1 and May 15 of that year. A person that obtains takes a filing extension under IC 6-1.1-3-7(b) for the year in which the new manufacturing equipment or new research and development equipment, or both, is installed must file the application between March 1 and June 14 the extended filing date of that year.
    (b) The deduction application required by this section must contain the following information:
        (1) The name of the owner of the new manufacturing equipment or new research and development equipment, or both.
        (2) A description of the new manufacturing equipment or new research and development equipment, or both.
        (3) Proof of the date the new manufacturing equipment or new research and development equipment, or both, was installed.
        (4) The amount of the deduction claimed for the first year of the deduction.
    (c) This subsection applies to a deduction application with respect to new manufacturing equipment or new research and development equipment, or both, for which a statement of benefits was initially approved after April 30, 1991. If a determination about the number of

years the deduction is allowed has not been made in the resolution adopted under section 2.5 of this chapter, the county auditor shall send a copy of the deduction application to the designating body and the designating body shall adopt a resolution under section 4.5(h)(2) of this chapter.
    (d) A deduction application must be filed under this section in the year in which the new manufacturing equipment or new research and development equipment, or both, is installed and in each of the immediately succeeding years the deduction is allowed.
    (e) The state board of tax commissioners shall review and verify the correctness of each deduction application and shall notify the county auditor of the county in which the property is located that the deduction application is approved or denied or that the amount of the deduction is altered. Upon notification of approval of the deduction application or of alteration of the amount of the deduction, the county auditor shall make the deduction. The county auditor shall notify the county property tax assessment board of appeals of all deductions approved under this section.
    (f) If the ownership of new manufacturing equipment or new research and development equipment, or both, changes, the deduction provided under section 4.5 of this chapter continues to apply to that equipment if the new owner:
        (1) continues to use the equipment in compliance with any standards established under section 2(g) of this chapter; and
        (2) files the deduction applications required by this section.
    (g) The amount of the deduction is the percentage under section 4.5 of this chapter that would have applied if the ownership of the property had not changed multiplied by the assessed value of the equipment for the year the deduction is claimed by the new owner.
    (h) If a person desires to initiate an appeal of the state board of tax commissioners' final determination, the person must do all of the following file a petition with the Indiana board not more than forty-five (45) days after the state board of tax commissioners gives the person notice of the final determination.
     (i) If a person desires to initiate an appeal of the Indiana board's final determination, the person must do all of the following not more than forty-five (45) days after the Indiana board gives the person notice of the final determination:
        (1) File a written notice with the state Indiana board of tax commissioners informing the board of the person's intention to appeal.
        (2) File a complaint in the tax court.


        (3) Serve the attorney general and the county auditor with a copy of the complaint.
SOURCE: IC; (01)EH1499.2.33. -->     SECTION 33. IC 6-1.1-15-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. (a) A taxpayer may obtain a review by the county property tax assessment board of appeals of a county or township official's action with respect to the assessment of the taxpayer's tangible property if the official's action requires the giving of notice to the taxpayer. At the time that notice is given to the taxpayer, he shall also be informed in writing of:
        (1) his opportunity for review under this section; and
        (2) the procedures he must follow in order to obtain review under this section.
    (b) In order to appeal a current assessment and have a change in the assessment effective for the most recent assessment date, the taxpayer must file a petition with the assessor of the county in which the action is taken:
        (1) within forty-five (45) days after notice of a change in the assessment is given to the taxpayer; or
        (2) May 10 of that year;
whichever is later. The county assessor shall notify the county auditor that the assessment is under appeal.
    (c) A change in an assessment made as a result of an appeal filed:
        (1) in the same year that notice of a change in the assessment is given to the taxpayer; and
        (2) after the time prescribed in subsection (b);
becomes effective for the next assessment date.
    (d) A taxpayer may appeal a current real estate assessment in a year even if the taxpayer has not received a notice of assessment in the year. If an appeal is filed on or before May 10 of a year in which the taxpayer has not received notice of assessment, a change in the assessment resulting from the appeal is effective for the most recent assessment date. If the appeal is filed after May 10, the change becomes effective for the next assessment date.
    (e) The state board of tax commissioners shall prescribe the form of the petition for review of an assessment determination by a township assessor. The board shall issue instructions for completion of the form. The form and the instructions must be clear, simple, and understandable to the average individual. An appeal of such a determination must be made on the form prescribed by the board. The form must require the petitioner to specify the following:
        (1) The physical characteristics of the property in issue that bear on the assessment determination.
        (2) All other facts relevant to the assessment determination.
        (3) The reasons why the petitioner believes specific substantive grounds for the petitioner's belief that the assessment determination by the township assessor is erroneous.
    (f) The state board of tax commissioners shall prescribe a form for a response by the township assessor to the petition for review of an assessment determination. The board shall issue instructions for completion of the form. The form must require the township assessor to indicate:
        (1) agreement or disagreement with each item indicated on the petition under subsection (e); and
        (2) the reasons why the assessor believes that the assessment determination is correct.
    (g) Immediately upon receipt of a timely filed petition on the form prescribed under subsection (e), the county assessor shall forward a copy of the petition to the township assessor who made the challenged assessment. The township assessor shall, within thirty (30) days after the receipt of the petition, attempt to hold a preliminary conference with the petitioner and resolve as many issues as possible. Within ten (10) days after the conference, the township assessor shall forward to the county auditor and county assessor a completed response to the petition on the form prescribed under subsection (f). The county assessor shall immediately forward a copy of the response form to the petitioner and the county property tax assessment board of appeals. If the county auditor determines that the appealed items on which there is disagreement constitute at least one percent (1%) of the total gross certified assessed value of the immediately preceding year for any particular unit, the county auditor shall immediately notify the fiscal officer of the unit. If after the conference there are items listed in the petition on which there is disagreement, the property tax assessment board of appeals shall hold a hearing within ninety (90) days of the filing of the petition on those items of disagreement, except as provided in subsection (h). The taxpayer may present the taxpayer's reasons for disagreement with the assessment. The township assessor or county assessor for the county must present the basis for the assessment decision on these items to the board of appeals at the hearing and the reasons the petitioner's appeal should be denied on those items. The board of appeals shall have a written record of the hearing and prepare a written statement of findings and a decision on each item within sixty (60) days of the hearing except as provided in subsection (h). If the township assessor does not attempt to hold a preliminary conference, the board shall accept the appeal of the

petitioner at the hearing.
     (h) This subsection applies to a county having a population of more than three hundred thousand (300,000). In the case of a petition filed after December 31, 2000, the county property tax assessment board of appeals shall:
        (1) hold its hearing within one hundred eighty (180) days instead of ninety (90) days; and
        (2) have a written record of the hearing and prepare a written statement of findings and a decision on each item within one hundred twenty (120) days after the hearing.
    (i) The county property tax assessment board of appeals:
        (1) may not require a taxpayer that files a petition for review under this section to file documentary evidence or summaries of statements of testimonial evidence before the hearing required under subsection (g); and
        (2) may require the parties to the appeal to file not more than ten (10) days before the date of the hearing required under subsection (g) lists of witnesses and exhibits to be introduced at the hearing.

SOURCE: IC; (01)EH1499.2.34. -->     SECTION 34. IC 6-1.1-15-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. (a) A taxpayer may obtain a review by the state Indiana board of tax commissioners of a county property tax assessment board of appeals action with respect to the assessment of that taxpayer's tangible property if the county property tax assessment board of appeals' action requires the giving of notice to the taxpayer. At the time that notice is given to the taxpayer, he shall also be informed in writing of:
        (1) his opportunity for review under this section; and

        (2) the procedures he must follow in order to obtain review under this section.
    (b) A township assessor or a member of a county property tax assessment board of appeals may obtain a review by the state Indiana board of tax commissioners of any assessment which he has made, upon which he has passed, or which has been made over his protest.
    (c) In order to obtain a review by the state Indiana board of tax commissioners under this section, the party must file a petition for review with the appropriate county assessor within thirty (30) days after the notice of the county property tax assessment board of appeals action is given to the taxpayer.
    (d) The state Indiana board of tax commissioners shall prescribe the form of the petition for review of an assessment determination by the county property tax assessment board of appeals. The state Indiana

board shall issue instructions for completion of the form. The form and the instructions must be clear, simple, and understandable to the average individual. An appeal of such a determination must be made on the form prescribed by the state Indiana board. The form must require the petitioner to specify the following:
        (1) The items listed in section 1(e)(1) and 1(e)(2) of this chapter.
        (2) The reasons why the petitioner believes that the assessment determination by the county property tax assessment board of appeals is erroneous.
    (e) The county assessor shall transmit the petition for review to the division of appeals of the state Indiana board of tax commissioners within ten (10) days after it is filed.
    (f) If a township assessor or a member of the county property tax assessment board of appeals files a petition for review under this section concerning the assessment of a taxpayer's property, the county assessor must send a copy of the petition to the taxpayer.

SOURCE: IC; (01)EH1499.2.35. -->     SECTION 35. IC 6-1.1-15-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4. (a) After receiving a petition for review which is filed under section 3 of this chapter, the division of appeals of the state Indiana board of tax review commissioners shall conduct a hearing at its earliest opportunity. In addition, the division of appeals of the state Indiana board may assess the property in question, correcting correct any errors which that may have been made and adjust the assessment in accordance with the correction. If the Indiana board conducts a site inspection of the property as part of its review of the petition, the Indiana board shall give notice to all parties of the date and time of the site inspection. The Indiana board may limit the scope of the appeal to the issues raised in the petition. The division of appeals of the state Indiana board shall give notice of the date fixed for the hearing, by mail, to the taxpayer and to the appropriate township assessor, county assessor, and county auditor. The division of appeals of the state Indiana board shall give these notices at least ten (10) thirty (30) days before the day fixed for the hearing. The property tax assessment board of appeals that made the determination under appeal under this section may, with the approval of the county executive, file an amicus curiae brief in the review proceeding under this section. The expenses incurred by the property tax assessment board of appeals in filing the amicus curiae brief shall be paid from the reassessment fund under IC 6-1.1-4-27. In addition, the executive of a taxing unit may file an amicus curiae brief in the review proceeding under this section if the property whose assessment is

under appeal is subject to assessment by that taxing unit. A township assessor or county assessor who made the original assessment determination under appeal under this section, or a county auditor who made the original enterprise zone inventory credit determination under appeal under IC 6-1.1-20.8 is a party to the review under this section to defend the determination.
    (b) If a petition for review does not comply with the state Indiana board of tax commissioners' review's instructions for completing the form prescribed under section 3 of this chapter, the division of appeals of the state Indiana board of tax commissioners shall return the petition to the petitioner and include a notice describing the defect in the petition. The petitioner then has thirty (30) days from the date on the notice to cure the defect and file a corrected petition. The division of appeals of the state Indiana board of tax commissioners shall deny a corrected petition for review if it does not substantially comply with the state board of tax commissioners' Indiana board's instructions for completing the form prescribed under section 3 of this chapter.
    (c) The state Indiana board of tax commissioners shall prescribe a form for use in processing petitions for review of actions by the county property tax assessment board of appeals. The state Indiana board shall issue instructions for completion of the form. The form must require the division of appeals of the state Indiana board to indicate agreement or disagreement with each item that is:
        (1) indicated on the petition submitted under section 1(e) of this chapter;
        (2) included in the township assessor's response under section 1(g) of this chapter; and
        (3) included in the county property tax assessment board of appeals' findings, record, and determination under section 2.1(d) of this chapter.
The form must also require the division of appeals of the state Indiana board to indicate the issues in dispute and its reasons in support of its resolution of those issues.
    (d) After the hearing the division of appeals of the state Indiana board of tax review shall give the petitioner, the township assessor, the county assessor, and the county auditor:
        (1) notice, by mail, of its final determination;
        (2) a copy of the form completed under subsection (c); and
        (3) notice of the procedures they must follow in order to obtain court review under section 5 of this chapter.
    (e) The division of appeals of the state Indiana board of tax commissioners review shall conduct a hearing within six (6) months

after a petition in proper form is filed with the division, Indiana board, excluding any time due to a delay reasonably caused by the petitioner. The division of appeals Indiana board shall make a final determination within the later of forty-five (45) days after the hearing or the date set in an extension order issued by the chairman of the state a member of the Indiana board. of tax commissioners. However, the state Indiana board of tax commissioners may not extend the final determination date by more than one hundred eighty (180) days. Except as provided in subsection (g): (1) The failure of the division of appeals Indiana board to make a final determination within the time allowed by this subsection shall be treated as a final determination of the state Indiana board of tax commissioners to deny the petition. and (2) a final decision of the division of appeals is a final determination of the state board of tax commissioners.
    (g) A final determination of the division of appeals is not a final determination of the state board of tax commissioners if the state board of tax commissioners:
        (1) gives notice to the parties that the state board of tax commissioners will review the determination of the division of appeals within fifteen (15) days after the division of appeals gives notice of the determination to the parties or the maximum allowable time for the issuance of a determination under subsection (f) expires; or
        (2) determines to rehear the determination under section 5 of this chapter.
The state board of tax commissioners shall conduct a review under subdivision (1) in the same manner as a rehearing under section 5 of this chapter.
    (f) A final determination must include separately stated findings of fact for all aspects of the final determination. Findings of ultimate fact must be accompanied by a concise statement of the underlying basic facts of record to support the findings. Findings must be based exclusively upon the evidence on the record in the proceeding and on matters officially noticed in the proceeding. Findings must be based upon a preponderance of the evidence.
    (g) A person participating in the hearing required under subsection (a) is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the county property tax assessment board of appeals. The Indiana board of tax review and the division of appeals:
        (1) may not require a taxpayer that files a petition for review

under section 3 of this chapter to file documentary evidence or summaries of statements of testimonial evidence before the hearing required under subsection (a); and
        (2) may require the parties to the appeal to file not more than fifteen (15) business days before the date of the hearing required under subsection (a) lists of witnesses and exhibits to be introduced at the hearing.

SOURCE: IC; (01)EH1499.2.36. -->     SECTION 36. IC 6-1.1-15-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. (a) Within fifteen (15) days after the division of appeals of the state Indiana board of tax commissioners gives notice of its final determination under section 4 of this chapter to the party or the maximum allowable time for the issuance of a final determination by the division of appeals Indiana board under section 4 of this chapter expires, a party to the proceeding may request a rehearing before the Indiana board. The Indiana board may conduct a rehearing and affirm or modify its final determination, giving the same notices after the rehearing as are required by section 4 of this chapter. The state Indiana board of tax commissioners has thirty (30) fifteen (15) days after receiving a petition for a rehearing to determine whether to grant a rehearing. Failure to grant a rehearing within thirty (30) fifteen (15) days after receiving the petition shall be treated as a final determination to deny approve the petition. A petition for a rehearing does not toll the time in which to file a petition for judicial review unless the petition for rehearing is granted. If the state Indiana board of tax commissioners determines to rehear a final determination, of the division of appeals, the state Indiana board: of tax commissioners:
        (1) may conduct the additional hearings that the state Indiana board of tax commissioners determines necessary or review the written record of the division of appeals without additional hearings; and
        (2) shall issue a final determination within ninety (90) days after notifying the parties that the state Indiana board of tax commissioners will rehear the final determination.
Failure of the state Indiana board of tax commissioners to make a final determination within the time allowed under subdivision (2) shall be treated as a final determination affirming the original decision of the division of appeals. Indiana board.
    (b) A person may appeal the final determination of the division of appeals or the state Indiana board of tax commissioners regarding the assessment of that person's tangible property. The appeal shall be taken to the tax court. Appeals may be consolidated at the request of the

appellants if it can be done in the interest of justice. The property tax assessment board of appeals that made the determination under appeal under this section may, with the approval of the county executive, file an amicus curiae brief in the review proceeding under this section. The expenses incurred by the property tax assessment board of appeals in filing the amicus curiae brief shall be paid from the reassessment fund under IC 6-1.1-4-27. In addition, the executive of a taxing unit may file an amicus curiae brief in the review proceeding under this section if the property whose assessment is under appeal is subject to assessment by that taxing unit. A township assessor or county assessor who made the original assessment determination under appeal under this section or a county auditor who made the original enterprise zone inventory credit determination under appeal under IC 6-1.1-20.8 is a party to the review under this section to defend the determination.
    (c) If a person desires to initiate an appeal of the state board of tax commissioners' Indiana board's final determination, the person shall:
        (1) file a written notice with the state Indiana board of tax commissioners informing the board of his intention to appeal;
        (2) file a complaint in the tax court; and
        (3) serve the attorney general and the county assessor with a copy of the complaint.
    (d) To initiate an appeal under this section, a person must take the action required by subsection (c) within:
        (1) forty-five (45) days after the state Indiana board of tax commissioners gives the person notice of its final determination under IC 6-1.1-14-11 unless a rehearing is conducted under subsection (a); or
        (2) thirty (30) days after the Indiana board gives the person notice under subsection (a) of its final determination, if a rehearing is conducted under subsection (a) or the maximum time elapses for the state Indiana board of tax commissioners to make a final determination under this section. or
        (3) forty-five (45) days after the division of appeals gives notice of a final determination under section 4 of this chapter or the division fails to make a determination within the maximum time allowed under section 4 of this chapter, if a rehearing is not granted under this section.
    (e) The failure of the state Indiana board of tax commissioners to conduct a hearing within the time period prescribed in section 4(b) 4(e) of this chapter does not constitute notice to the person of a an Indiana

board final determination.
    (f) In a case in which the final determination of the state board of tax commissioners would result in a claim by a taxpayer with respect to a particular year for a refund that exceeds:
        (1) eight hundred thousand dollars ($800,000); or
        (2) an amount equal to ten percent (10%) of the aggregate tax levies of all taxing units in the county for that year;
whichever is less, The county executive may take an appeal to the tax court in the manner prescribed in this section but only upon request by the county assessor or elected township assessor. If the county executive determines upon a request under this subsection to not appeal to the tax court:
        (1) the county assessor may take an appeal to the tax court in the manner prescribed in this section using funds from the county assessor's budget; or
        (2) the elected township
assessor may take an appeal to the tax court in the manner prescribed in this section using funds from the elected township assessor's budget.

SOURCE: IC; (01)EH1499.2.37. -->     SECTION 37. IC 6-1.1-15-6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 6. (a) If an appeal is initiated by a person under section 5 of this chapter, the secretary of the state board of tax commissioners shall prepare a certified transcript record of the proceedings related to the appeal. However, the transcript shall not include the evidence compiled by the board with respect to the proceedings. The secretary of the board shall transmit the transcript to the clerk of the court designated by the appellant.
     (b) The record for judicial review must include the following documents and items:
        (1) Copies of all papers submitted to the state board of tax commissioners, including its division of appeals, during the course of the action and copies of all papers provided to the parties by the state board of tax commissioners, including its division of appeals. For purposes of this subdivision, the term "papers" includes, without limitation, all notices, petitions, motions, pleadings, orders, orders on rehearing, briefs, requests, intermediate rulings, photographs, and other written documents.
        (2) Evidence received or considered by the state board of tax commissioners, including its division of appeals.
        (3) A statement of whether a site inspection was conducted, and, if a site inspection was conducted, either:
            (A) a summary report of the site inspection; or
            (B) a videotape transcript of the site inspection.
        (4) A statement of matters officially noticed.
        (5) Proffers of proof and objections and rulings on them.
        (6) Copies of proposed findings, requested orders, and exceptions.
        (7) Either:
            (A) a transcription of the audio tape of the hearing; or
            (B) a transcript of the hearing prepared by a court reporter.
Copies of exhibits that, because of their nature, cannot be incorporated into the certified record must be kept by the state board of tax commissioners until the appeal is finally terminated. However, this evidence must be briefly named and identified in the transcript of the evidence and proceedings.
    (c) If the tax court judge finds that:
        (1) a report of all or a part of the evidence or proceedings at a hearing conducted by the Indiana board, including its division of appeals, was not made; or
        (2) a transcript is unavailable;
a party to the appeal initiated under section 5 of this chapter may, at the discretion of the tax court judge, prepare a statement of the evidence or proceedings. The statement must be submitted to the tax court and also must be served on all other parties. A party to the proceeding may serve objections or prepare amendments to the statement not later than ten (10) days after service.

SOURCE: IC; (01)EH1499.2.38. -->     SECTION 38. IC 6-1.1-15-8 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 8. (a) If a final determination by the state Indiana board of tax commissioners regarding the assessment of any tangible property is vacated, set aside, or adjudged null and void under the finding, decision, or judgment of the Indiana tax court, the matter of the assessment of the property shall be remanded to the state Indiana board of tax commissioners for reassessment and further proceedings as specified in the decision of the tax court. Upon remand, the state Indiana board of tax commissioners may take action only on those issues specified in the decision of the tax court.
    (b) The state Indiana board of tax commissioners shall take action on a case remanded to it by the tax court not later than ninety (90) days after the date the decision of the tax court is rendered, unless an appeal is filed with the supreme court as provided in IC 33-3-5-15. The state Indiana board of tax commissioners may petition the tax court at any time for an extension of the ninety (90) day period. An extension shall

be granted upon a showing of reasonable cause.
    (c) The taxpayer in a case remanded under subsection (a) may petition the tax court for an order requiring the state Indiana board of tax commissioners to show cause why action has not been taken pursuant to the tax court's decision if:
        (1) at least ninety (90) days have elapsed since the tax court's decision was rendered;
        (2) the state Indiana board of tax commissioners has not taken action on the issues specified in the tax court's decision; and
        (3) an appeal of the tax court's decision has not been filed.
    (d) If a case remanded under subsection (a) is appealed to the supreme court as provided in IC 33-3-5-15, the ninety (90) day period provided in subsection (b) is tolled until the supreme court concludes the appeal.

SOURCE: IC; (01)EH1499.2.39. -->     SECTION 39. IC 6-1.1-15-9 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 9. (a) If the assessment of tangible property is reassessed corrected by the state Indiana board of tax commissioners under section 8 of this chapter, the owner of the property has a right to appeal the Indiana board's final determination of the reassessment. corrected assessment. In a case meeting the requirements of section 5(f)(1) or 5(f)(2) of this chapter, the county executive also has a right to appeal the board's final determination of the reassessment but only upon request by the county assessor.
    (b) An appeal under this section must be initiated in the manner prescribed in section 5 of this chapter.
SOURCE: IC; (01)EH1499.2.40. -->     SECTION 40. IC 6-1.1-15-12 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 12. (a) Subject to the limitations contained in subsections (c) and (d), a county auditor shall correct errors which are discovered in the tax duplicate for any one (1) or more of the following reasons:
        (1) The description of the real property was in error.
        (2) The assessment was against the wrong person.
        (3) Taxes on the same property were charged more than one (1) time in the same year.
        (4) There was a mathematical error in computing the taxes or penalties on the taxes.
        (5) There was an error in carrying delinquent taxes forward from one (1) tax duplicate to another.
        (6) The taxes, as a matter of law, were illegal.
        (7) There was a mathematical error in computing an assessment.
        (8) Through an error of omission by any state or county officer the taxpayer was not given credit for an exemption or deduction

permitted by law.
    (b) The county auditor shall correct an error described under subsection (a)(1), (a)(2), (a)(3), (a)(4), or (a)(5) when he the county auditor finds that the error exists.
    (c) If the tax is based on an assessment made or determined by the state board of tax commissioners or the Indiana board, the county auditor shall not correct an error described under subsection (a)(6), (a)(7), or (a)(8) until after the correction is either approved by the state board or the Indiana board or is ordered by the tax court.
    (d) If the tax is not based on an assessment made or determined by the state board of tax commissioners or the Indiana board, the county auditor shall correct an error described under subsection (a)(6), (a)(7), or (a)(8) only if the correction is first approved by at least two (2) of the following officials:
        (1) The township assessor.
        (2) The county auditor.
        (3) The county assessor.
If two (2) of these officials do not approve such a correction, the county auditor shall refer the matter to the county property tax assessment board of appeals for determination. The county property tax assessment board of appeals shall provide a copy of the determination to the taxpayer and to the county auditor.
    (e) A taxpayer may appeal a determination of the county property tax assessment board of appeals to the division of appeals of the state board of tax commissioners Indiana board for a final administrative determination. An appeal under this section shall be conducted in the same manner as appeals under sections 4 through 8 of this chapter. The state board of tax commissioners Indiana board shall send the final administrative determination to the taxpayer, the county auditor, the county assessor, and the township assessor.
    (f) If a correction or change is made in the tax duplicate after it is delivered to the county treasurer, the county auditor shall transmit a certificate of correction to the county treasurer. The county treasurer shall keep the certificate as the voucher for settlement with the county auditor.

SOURCE: IC; (01)EH1499.2.41. -->     SECTION 41. IC 6-1.1-15-15 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 15. A class action suit against the state Indiana board of tax commissioners may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with the requirements of this chapter or IC 6-1.1-26 before the certification of the class.
SOURCE: IC; (01)EH1499.2.42. -->     SECTION 42. IC 6-1.1-16-1 IS AMENDED TO READ AS

FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1. (a) Except as provided in section 2 of this chapter, an assessing official, county assessor, or county property tax assessment board of appeals may not change the assessed value claimed by a taxpayer on a personal property return unless the assessing official, county assessor, or county property tax assessment board of appeals takes the action and gives the notice required by IC 6-1.1-3-20 within the following time periods:
        (1) A township or county assessing official must make a change in the assessed value and give the notice of the change on or before the latter of:
            (i) (A) September 15 of the year for which the assessment is made; or
            (ii) (B) four (4) months from the date the personal property return is filed if the return is filed after May 15th of the year for which the assessment is made.
        (2) A county assessor or county property tax assessment board of appeals must make a change in the assessed value, including the final determination by the board of an assessment changed by a township or county assessing official, or county property tax assessment board of appeals, and give the notice of the change on or before the latter of:
            (i) (A) October 30 of the year for which the assessment is made; or
            (ii) (B) five (5) months from the date the personal property return is filed if the return is filed after May 15th of the year for which the assessment is made.
        (3) The state board of tax commissioners must make a preliminary change in the assessed value including a preliminary determination on review of an assessment made by a county property tax assessment board of appeals under IC 6-1.1-15-2.1, and give the notice of the change on or before the latter of:
            (i) (A) October 1st of the year immediately following the year for which the assessment is made; or
            (ii) (B) sixteen (16) months from the date the personal property return is filed if the return is filed after May 15th of the year for which the assessment is made.
    (b) Except as provided in section 2 of this chapter, if an assessing official, a county assessor, or a county property tax assessment board of appeals fails to change an assessment and give notice of the change within the time prescribed by this section, the assessed value claimed by the taxpayer on the personal property return is final.
    (c) This section does not limit the authority of a county auditor to

correct errors in a tax duplicate under IC 6-1.1-15-12.
    (d) This section does not apply if the taxpayer:
        (1) fails to file a personal property return which substantially complies with the provisions of this article and the regulations of the state board of tax commissioners; or
        (2) files a fraudulent personal property return with the intent to evade the payment of property taxes.
    (e) A taxpayer may appeal a preliminary determination of the state board of tax commissioners under subsection (a)(3) to the division of appeals Indiana board. An appeal under this subdivision shall be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. A preliminary determination that is not appealed under this subsection is a final unappealable order of the state board of tax commissioners.

SOURCE: IC; (01)EH1499.2.43. -->     SECTION 43. IC 6-1.1-20.5-1, AS ADDED BY P.L.273-1999, SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2001 (RETROACTIVE)]: Sec. 1. (a) As used in this chapter, "personal property" includes personal property as defined in IC 6-1.1-1-11, and personal except the following:
        (1) Mobile houses.
        (2) Airplanes.
        (3) Boats not subject to the boat excise tax under IC 6-6-11.
        (4) Trailers not subject to the trailer tax under IC 6-6-5.
    (b) As used in this chapter, "personal property" does not include
property assessed under IC 6-1.1-7.
SOURCE: IC; (01)EH1499.2.44. -->     SECTION 44. IC 6-1.1-20.5-1.3 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2001 (RETROACTIVE)]: Sec. 1.3. As used in this chapter, "lower rate taxing district" means, between two (2) taxing districts in which a person's personal property is subject to assessment within a county, the taxing district that had the lower net tax rate for taxes payable in the calendar year that immediately precedes the calendar year in which the county auditor certifies assessed value and credits under section 4(c) of this chapter.
SOURCE: IC; (01)EH1499.2.45. -->     SECTION 45. IC 6-1.1-20.5-1.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2001 (RETROACTIVE)]: Sec. 1.5. As used in this chapter, "lowest rate taxing district" means, among three (3) or more taxing districts in which a person's personal property is subject to assessment within a county, the taxing district that had the lowest net tax rate for taxes payable in the

calendar year that immediately precedes the calendar year in which the county auditor certifies assessed value and credits under section 4(c) of this chapter.

SOURCE: IC; (01)EH1499.2.46. -->     SECTION 46. IC 6-1.1-20.5-2.3 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2001 (RETROACTIVE)]: Sec. 2.3. As used in this chapter, "net tax rate" means the effective property tax rate after consideration of the property tax replacement credit under IC 6-1.1-21.
SOURCE: IC; (01)EH1499.2.47. -->     SECTION 47. IC 6-1.1-20.5-3, AS ADDED BY P.L.273-1999, SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2001 (RETROACTIVE)]: Sec. 3. (a) A person that has net property tax liability on personal property subject to assessment in one (1) taxing district in the state is entitled to a credit against a the person's net property tax liability on personal property. under IC 6-1.1-2 shall be provided under this chapter. The credit is equal to the person's net property tax liability on personal property that would be paid on personal property with an assessed value equal to the lesser of:
        (1) the assessed value of the person's personal property; or
        (2) twelve thousand five hundred dollars ($12,500) for property taxes first due and payable before 2002 and thirty-seven thousand five hundred dollars ($37,500). for property taxes first due and payable after 2001.
     (b) A person that has net property tax liability on personal property subject to assessment in two (2) or more taxing districts within a county is entitled to a credit against the person's net property tax liability on personal property. The credit is equal to the person's net property tax liability on personal property that would be paid on personal property subject to assessment in the lower rate taxing district or the lowest rate taxing district with an assessed value equal to the lesser of:
        (1) the assessed value of the person's personal property; or
        (2) thirty-seven thousand five hundred dollars ($37,500).
    (c) Except as provided in subsection (e), if:
        (1) a person's credit under subsection (b) is determined in an amount of net property tax liability on personal property that would be paid on personal property with an assessed value of less than thirty-seven thousand five hundred dollars ($37,500); and
        (2) the person has net property tax liability on personal property subject to assessment in one (1) other taxing district

in the county;
the person is entitled to an additional credit equal to the person's net property tax liability on personal property that would be paid on personal property subject to assessment in the other taxing district.
    (d) Except as provided in subsections (e) and (f), if:
        (1) a person's credit under subsection (b) is determined in an amount of net property tax liability on personal property that would be paid on personal property with an assessed value of less than thirty-seven thousand five hundred dollars ($37,500); and
        (2) the person has net property tax liability on personal property subject to assessment in two (2) or more other taxing districts in the county;
the person is entitled to additional credits equal to the person's net property tax liability on personal property that would be paid on personal property subject to assessment in the other taxing districts.
    (e) In order to meet the restriction under subsection (f), additional credits under subsection (d) are applied with respect to personal property subject to assessment in taxing districts in the sequential order of districts that corresponds to the ascending order of the net tax rates of the districts for taxes payable in the calendar year that immediately precedes the calendar year in which the county auditor certifies assessed value and credits under section 4(c) of this chapter.
    (f) The combined credits determined under:
        (1) subsections (b) and (c); or
        (2) subsections (b) and (d);
may not exceed the person's net property tax liability on personal property that would be paid on personal property with an assessed value of more than thirty-seven thousand five hundred dollars ($37,500).
    (g) A person that has net property tax liability on personal property subject to assessment in two (2) or more counties is entitled to credits separately determined under this section with respect to each county.

SOURCE: IC; (01)EH1499.2.48. -->     SECTION 48. IC 6-1.1-20.5-4, AS ADDED BY P.L.273-1999, SECTION 50, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2001 (RETROACTIVE)]: Sec. 4. (a) The county assessor shall determine the amount of each property owner's assessed value that is attributable to personal property in the county. Before

December 1 of each year the county assessor shall:
         (1) provide the county auditor with the amount of personal property assessed value for each owner that is eligible for the credit; and
        (2) identify to the county auditor the taxing district of the personal property assessed value provided under subdivision (1).

    (b) The county auditor shall compute the amount of property taxes in the county that is attributable to personal property assessed value as reported by the county assessor using the same property tax liability that is used to calculate the property tax replacement credit under IC 6-1.1-21-5 but after deducting the property tax replacement credit.
    (c) Before March 1 of each year, each county auditor shall certify to the state board of tax commissioners the amount of assessed value for which the credit should be applied and the amount of personal property credits allowed for each person in each taxing district in that county for that calendar year. Before March 15 of each year, the state board of tax commissioners shall certify the amount of credits allowed to the property tax replacement fund board. The credits shall be determined in the same manner as property tax replacement credits are determined under IC 6-1.1-21 but after deducting the property tax replacement credit.

SOURCE: IC; (01)EH1499.2.49. -->     SECTION 49. IC 6-1.1-20.8-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2. (a) A person that desires to claim the credit provided by section 1 of this chapter shall file a certified application, on forms prescribed by the state board of tax commissioners, with:
        (1) the auditor of the county where the property for which the credit is claimed was located on the assessment date; and
        (2) the state board of tax commissioners.
A person that timely files a personal property return under IC 6-1.1-3-7(a) for an assessment year must file the application between March 1 and May 15 of that year in order to obtain the credit in the following year. A person that obtains takes or is granted a filing extension under IC 6-1.1-3-7(b) for an assessment year must file the application between March 1 and June 14 the extended filing date of that year in order to obtain the credit in the following year.
    (b) A taxpayer shall include on an application filed under this section all information that the state board of tax commissioners requires to determine eligibility for the credit provided under this chapter.
    (c) Compliance with this chapter does not exempt a person from

compliance with IC 4-4-6.1-2.5.

SOURCE: IC; (01)EH1499.2.50. -->     SECTION 50. IC 6-1.1-20.8-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. (a) The county auditor shall determine the eligibility of each applicant under this chapter and shall notify the applicant, and, the state board of tax commissioners, and the Indiana board of the determination before August 15 of the year in which the application is made. This notice must contain a statement that:
        (1) the applicant is entitled to appeal a denial of eligibility; and
        (2) the state board of tax commissioners may, upon its own initiative, review the application and deny the credit.
    (b) If the county auditor determines that an applicant is not eligible, the applicant may appeal for a review of the application by the state Indiana board. of tax commissioners. An appeal is perfected by the filing of a written request for review with the state Indiana board of tax commissioners no later than thirty (30) days after the date on the county auditor's notice. The request must:
        (1) state the name of the applicant;
        (2) identify the application; and
        (3) state the reasons the applicant believes that the county auditor's decision is incorrect.
    (c) The state Indiana board of tax commissioners shall review the application of any applicant who files an appeal under subsection (b). The Indiana board shall notify the applicant and the county auditor of the Indiana board's decision to allow or disallow the credit.
    (d)
The state board of tax commissioners may review any application and if it finds that the applicant has been denied but is eligible or that the applicant is not eligible, the board shall notify the applicant and the county auditor of the board's decision to allow or disallow the credit.
     (e) If a person desires to initiate an appeal of the Indiana board's final determination under subsection (c), the person must do all of the following not more than forty-five (45) days after the Indiana board gives the person notice of the final determination:
        (1) File a written notice with the Indiana board informing the board of the person's intention to appeal.
        (2) File a complaint in the tax court.
        (3) Serve the attorney general and the county auditor with a copy of the complaint.

    (d) (f) If a person desires to initiate an appeal of the state board of tax commissioners' final determination under subsection (d), this

section, the person must do all of the following file a petition with the Indiana board of tax review not more than forty-five (45) days after the state board of tax commissioners gives the person notice of the final determination.
        (1) File a written notice with the state board of tax commissioners informing the board of the person's intention to appeal.
        (2) File a complaint in the tax court.
        (3) Serve the attorney general and the county auditor with a copy of the complaint.

SOURCE: IC; (01)EH1499.2.51. -->     SECTION 51. IC 6-1.1-21-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4. (a) Each year the department shall allocate from the property tax replacement fund an amount equal to the sum of:
        (1) twenty percent (20%) of each county's total county tax levy payable that year; plus
        (2) the total amount of homestead tax credits that are provided under IC 6-1.1-20.9 and allowed by each county for that year; plus
        (3) an amount for each county that has one (1) or more taxing districts that contain all or part of an economic development district that meets the requirements of section 5.5 of this chapter. This amount is the sum of the amounts determined under the following STEPS for all taxing districts in the county that contain all or part of an economic development district:
            STEP ONE: Determine that part of the sum of the amounts under section 2(g)(1)(A) and 2(g)(2) of this chapter that is attributable to the taxing district.
            STEP TWO: Divide:
                (A) that part of the subdivision (1) amount that is attributable to the taxing district; by
                (B) the STEP ONE sum.
            STEP THREE: Multiply:
                (A) the STEP TWO quotient; times
                (B) the property taxes levied in the taxing district that are allocated to a special fund under IC 6-1.1-39-5.
    (b) Except as provided in subsection (e), between March 1 and August 31 of each year, the department shall distribute to each county treasurer from the property tax replacement fund one-half (1/2) of the estimated distribution for that year for the county. Between September 1 and December 15 of that year, the department shall distribute to each county treasurer from the property tax replacement fund the remaining one-half (1/2) of each estimated distribution for that year. The amount

of the distribution for each of these periods shall be according to a schedule determined by the property tax replacement fund board under section 10 of this chapter. The estimated distribution for each county may be adjusted from time to time by the department to reflect any changes in the total county tax levy upon which the estimated distribution is based.
    (c) On or before December 31 of each year or as soon thereafter as possible, the department shall make a final determination of the amount which should be distributed from the property tax replacement fund to each county for that calendar year. This determination shall be known as the final determination of distribution. The department shall distribute to the county treasurer or receive back from the county treasurer any deficit or excess, as the case may be, between the sum of the distributions made for that calendar year based on the estimated distribution and the final determination of distribution. The final determination of distribution shall be based on the auditor's abstract filed with the auditor of state, adjusted for postabstract adjustments included in the December settlement sheet for the year, and such additional information as the department may require.
    (d) All distributions provided for in this section shall be made on warrants issued by the auditor of state drawn on the treasurer of state. If the amounts allocated by the department from the property tax replacement fund exceed in the aggregate the balance of money in the fund, then the amount of the deficiency shall be transferred from the state general fund to the property tax replacement fund, and the auditor of state shall issue a warrant to the treasurer of state ordering the payment of that amount. However, any amount transferred under this section from the general fund to the property tax replacement fund shall, as soon as funds are available in the property tax replacement fund, be retransferred from the property tax replacement fund to the state general fund, and the auditor of state shall issue a warrant to the treasurer of state ordering the replacement of that amount.
     (e) The department shall not distribute under subsection (b) and section 10 of this chapter the money attributable to the county's property reassessment fund if, by the date the distribution is scheduled to be made, the county auditor has not sent a certified statement required to be sent by that date under IC 6-1.1-17-1 to the state board of tax commissioners.
    (f) If the elected township assessors in the county, the elected township assessors and the county assessor, or the county assessor has not transmitted to the state board of tax commissioners by October 1 of the year in which the distribution is scheduled to be

made the data for all townships in the county required to be transmitted under IC 6-1.1-4-25(b), the department shall not distribute under subsection (b) and section 10 of this chapter a part of the money attributable to the county's property reassessment fund. The portion not distributed is the amount that bears the same proportion to the total potential distribution as the number of townships in the county for which data was not transmitted by August 1 as described in this section bears to the total number of townships in the county.
    (g) Money not distributed under subsection (e) shall be distributed to the county when the county auditor sends to the state board of tax commissioners the certified statement required to be sent under IC 6-1.1-17-1 with respect to which the failure to send resulted in the withholding of the distribution under subsection (e).
    (h) Money not distributed under subsection (f) shall be distributed to the county when the elected township assessors in the county, the elected township assessors and the county assessor, or the county assessor transmits to the state board of tax commissioners the data required to be transmitted under IC 6-1.1-4-25(b) with respect to which the failure to transmit resulted in the withholding of the distribution under subsection (f).

SOURCE: IC; (01)EH1499.2.52. -->     SECTION 52. IC 6-1.1-26-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2. (a) The county auditor shall forward a claim for refund filed under section 1 of this chapter to the state board of tax commissioners for review by the board if:
        (1) the claim is for the refund of taxes paid on an assessment made or determined by the state board of tax commissioners; and
        (2) the claim is based upon the grounds specified in IC 6-1.1-26-1(4)(ii) or IC 6-1.1-26-1(4)(iii).
    (b) The state board of tax commissioners shall review each refund claim forwarded to it under this section. The board shall certify its approval or disapproval on the claim and shall return the claim to the county auditor.
    (c) Before the state board of tax commissioners disapproves a refund claim which is forwarded to it under this section, the board shall notify the claimant of its intention to disapprove the claim and of the time and place fixed for a hearing on the claim. The board shall hold the hearing within thirty (30) days after the date of the notice. The board shall conduct the hearing in the same manner that assessment appeal hearings are conducted. The claimant has a right to be heard at the hearing.
    (d) If a person desires to initiate an appeal of the state board of tax commissioners' final determination under this section, the person must do all of the following file a petition with the Indiana board not more than forty-five (45) days after the state board of tax commissioners gives the person notice of the final determination.
        (1) File a written notice with the state board of tax commissioners informing the board of the person's intention to appeal.
        (2) File a complaint in the tax court.
        (3) Serve the attorney general and the county auditor with a copy of the complaint.
    (e) If a person desires to initiate an appeal of the Indiana board's final determination under this section, the person must do all of the following not more than forty-five (45) days after the Indiana board gives the person notice of the final determination:
        (1) File a written notice with the Indiana board informing the board of the person's intention to appeal.
        (2) File a complaint in the tax court.
        (3) Serve the attorney general and the county auditor with a copy of the complaint.

SOURCE: IC; (01)EH1499.2.53. -->     SECTION 53. IC 6-1.1-26-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. (a) A refund claim which is filed under section 1 of this chapter and which is not subject to review by the state board of tax commissioners under section 2 of this chapter shall be either approved or disapproved by the county auditor, the county treasurer, and the county assessor.
    (b) If the claim for refund is disapproved by either the county auditor, the county treasurer, or the county assessor, the claimant may appeal that decision to the state Indiana board. of tax commissioners. The claimant must initiate the appeal and the state Indiana board shall hear the appeal in the same manner that assessment appeals are initiated and heard by the Indiana board.
    (c) If a person desires to initiate an appeal of the state board of tax commissioners' Indiana board's final determination under this section, the person must do all of the following not more than forty-five (45) days after the state Indiana board of tax commissioners gives the person notice of the final determination:
        (1) File a written notice with the state Indiana board of tax commissioners informing the board of the person's intention to appeal.
        (2) File a complaint in the tax court.
        (3) Serve the attorney general and the county auditor with a copy of the complaint.
SOURCE: IC; (01)EH1499.2.54. -->     SECTION 54. IC 6-1.1-26-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4. (a) A county auditor shall submit a refund claim filed under section 1 of this chapter to the county board of commissioners for final review after the appropriate county officials either approve or disapprove the claim and, if the claim is disapproved, an appeal to the state Indiana board of tax commissioners is not initiated under section 3 of this chapter.
    (b) The county board of commissioners shall disallow a refund claim if it was disapproved by one (1) of the appropriate county officials and an appeal to the state Indiana board of tax commissioners was not initiated under section 3 of this chapter.
    (c) Except as provided in subsection (b) of this section, the county board of commissioners may either allow or disallow a refund claim which is submitted to it for final review. If the county board disallows a claim, the claimant may appeal that decision to the state Indiana board. of tax commissioners.
    (d) The state Indiana board of tax commissioners shall hear an appeal under subsection (c) in the same manner that assessment appeals are initiated and heard.
    (e) If a person desires to initiate an appeal of the state board of tax commissioners' Indiana board's final determination under this section, the person must do all of the following not more than forty-five (45) days after the state Indiana board of tax commissioners gives the person notice of the final determination:
        (1) File a written notice with the state Indiana board of tax commissioners informing the board of the person's intention to appeal.
        (2) File a complaint in the tax court.
        (3) Serve the attorney general and the county auditor with a copy of the complaint.
SOURCE: IC; (01)EH1499.2.55. -->     SECTION 55. IC 6-1.1-26-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. (a) When a claim for refund filed under section 1 of this chapter is allowed either by the county board of commissioners, the state board of tax commissioners, the Indiana board, or the Indiana tax court on appeal, the claimant is entitled to a refund. The amount of the refund shall equal the amount of the claim so allowed plus, with respect to claims for refund filed after June 30, 2001, interest at six four percent (6%) (4%) from the date on which the taxes were paid or payable, whichever is later, to the date of the refund. The county auditor shall, without an appropriation being required, issue a warrant to the claimant payable from the county general fund for the amount due the claimant under this section.
    (b) In the June or December settlement and apportionment of taxes, or both the June and December settlement and apportionment of taxes, immediately following a refund made under this section the county auditor shall deduct the amount refunded from the gross tax collections of the taxing units for which the refunded taxes were originally paid and shall pay the amount so deducted into the general fund of the county. However, the county auditor shall make the deductions and payments required by this subsection not later than the December settlement and apportionment.
SOURCE: IC; (01)EH1499.2.56. -->     SECTION 56. IC 6-1.1-28-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1. (a) Each county shall have a county property tax assessment board of appeals composed of individuals who are at least eighteen (18) years of age and knowledgeable in the valuation of property. In addition to the county assessor, only one (1) other individual who is an officer or employee of a county or township may serve on the board of appeals in the county in which the individual is an officer or employee. The fiscal body of the county shall appoint two (2) individuals to the board. At least one (1) of the members appointed by the county fiscal body must be a certified level two assessor-appraiser. The board of commissioners of the county shall appoint two (2) freehold members so that not more than three (3) of the five (5) members may be of the same political party and so that at least three (3) of the five (5) members are residents of the county. At least one (1) of the members appointed by the board of county commissioners must be a certified level two assessor-appraiser . However, if the county assessor is a certified level 2 Indiana assessor-appraiser, the board of county commissioners may waive the requirement in this subsection that one (1) of the freehold members appointed by the board of county commissioners must be a certified level 2 Indiana assessor-appraiser. A person appointed to a property tax assessment board of appeals may not serve on the property tax assessment board of appeals of another county at the same time. The members of the board shall elect a president. The employees of the county assessor shall provide administrative support to the property tax assessment board of appeals. The county assessor is a voting member of the property tax assessment board of appeals. and The county assessor shall serve as secretary of the board. The secretary shall keep full and accurate minutes of the proceedings of the board. A majority of the board constitutes a quorum for the transaction of business. Any question properly before the board may be decided by the agreement of a majority of the whole board.
     (b) The county assessor, county fiscal body, and board of county commissioners may agree to waive the requirement in subsection (a) that not more than three (3) of the five (5) members of the county property tax assessment board of appeals may be of the same political party if it is necessary to waive the requirement due to the absence of certified level 2 Indiana assessor-appraisers:
        (1) who are willing to serve on the board; and
        (2) whose political party membership status would satisfy the requirement in subsection (c)(1).
    (c) If the board of county commissioners is not able to identify at least two (2) prospective freehold members of the county property tax assessment board of appeals who are:
        (1) residents of the county;
        (2) certified level 2 Indiana assessor-appraisers; and
        (3) willing to serve on the county property tax assessment board of appeals;
it is not necessary that at least three (3) of the five (5) members of the county property tax assessment board of appeals be residents of the county.

SOURCE: IC; (01)EH1499.2.57. -->     SECTION 57. IC 6-1.1-30-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 11. (a) The state board of tax commissioners may, by written order, appoint hearing officers.
    (b) A board hearing officer may conduct any hearing which the board is required by law to hold. In the written order by which the board appoints a hearing officer, the board shall prescribe his duties. The board may have different hearing officers simultaneously conduct numerous hearings.
    (c) This subsection does not apply to an appeal under IC 6-1.1-8-29. A division of appeals is established under the state board of tax commissioners. Personnel for the division shall be employed and the division shall be organized to give competent, timely, and impartial review of all appeals concerning:
        (1) the assessed valuation of tangible property;
        (2) property tax deductions;
        (3) property tax exemptions; or
        (4) property tax credits;
that are made from a determination by an assessing official or a county property tax assessment board of appeals to the state board of tax commissioners under any law. Notwithstanding any other law, appeals described in this subsection shall be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8.
    (d) The chairman of the state board of tax commissioners shall

appoint a full time director for the division of appeals. The director of the division of appeals shall report to the chairman of the state board of tax commissioners. The division shall otherwise act autonomously from the state board of tax commissioners in making determinations.
    (e) This section does not prohibit the employees of the state board of tax commissioners from providing technical support to the division of appeals upon request.

SOURCE: IC; (01)EH1499.2.58. -->     SECTION 58. IC 6-1.1-30-12 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this chapter or a hearing conducted by a hearing officer under section 11 of this chapter, the field representative, supervisor, or hearing officer shall submit a written report of his findings of fact and conclusions of law to the state board of tax commissioners.
    (b) Except as provided in IC 6-1.1-15, After reviewing the report, the board may take additional evidence or hold additional hearings.
    (c) The board shall base its final decision on the report, any additional evidence taken by the board, and any records that the board considers relevant.
SOURCE: IC; (01)EH1499.2.59. -->     SECTION 59. IC 6-1.1-30-13 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 13. In order to obtain information which is necessary to the board's conduct of a necessary or proper inquiry, the state board of tax commissioners a hearing officer in the division of appeals, or a board hearing officer or special representative, may:
        (1) subpoena and examine witnesses;
        (2) administer oaths; and
        (3) subpoena and examine books or papers which are in the hands of any person.
SOURCE: IC; (01)EH1499.2.60. -->     SECTION 60. IC 6-1.1-30-14 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 14. (a) The state board of tax commissioners:
        (1) shall see that the property taxes due this state are collected;
        (2) shall see that the penalties prescribed under this article are enforced;
        (3) shall investigate the property tax laws and systems of other states and countries; and
        (4) may recommend changes in this state's property tax laws to the general assembly.
    (b) The state board of tax commissioners shall establish a personal property audit division. The state board shall see that personal property assessments are correctly and completely

reported by annually conducting audits through a personal property tax audit division of a sampling of personal property assessment returns throughout the state. The employees of the audit division may be assigned only duties that further the state board's personal property audit functions under this subsection.
    (c) The state board of tax commissioners shall establish a budget division. The state board shall carry out its functions relating to the review and certification of budgets, rates, and levies of political subdivisions through the budget division. The state board shall also use the budget division for training of employees of political subdivisions in budget matters. The employees of the budget division may be assigned only duties that further the state board's functions relating to budget review and certification under this subsection.
    (d) The state board of tax commissioners shall establish an assessment division. The state board shall carry out its functions relating to the assessment of tangible property for property tax purposes through the assessment division. The state board shall also use the assessment division for training of assessing officials in assessment matters. The employees of the assessment division may be assigned only duties that further the state board's functions relating to assessment under this subsection.

SOURCE: IC; (01)EH1499.2.61. -->     SECTION 61. IC 6-1.1-31-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. (a) The state board of tax commissioners shall do the following:
        (1) Prescribe the property tax forms and returns which taxpayers are to complete and on which the taxpayers' assessments will be based.
        (2) Prescribe the forms to be used to give taxpayers notice of assessment actions.
        (3) Adopt rules concerning the assessment of tangible property.
        (4) Develop specifications that prescribe state requirements for computer software and hardware to be used by counties for assessment purposes. The specifications developed under this subdivision apply only to computer software and hardware systems purchased for assessment purposes after July 1, 1993.
         (5) Adopt rules establishing criteria for the revocation of a certification under IC 6-1.1-35.5-6.
    (b) The state board of tax commissioners may promulgate rules which that are related to property taxation or the duties or the procedures of the board.
SOURCE: IC; (01)EH1499.2.62. -->     SECTION 62. IC 6-1.1-31-3 IS AMENDED TO READ AS

FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. In the preparation of rules, regulations, property tax forms, and property tax returns, the state board of tax commissioners may consider:
        (1) data compiled by the federal government;
        (2) data compiled by this state and its taxing authorities;
        (3) data compiled and studies made by a state college or university;
        (4) generally accepted practices of appraisers, including generally accepted property assessment valuation and mass appraisal principles and practices;
        (5) generally accepted indices of construction costs;
        (6) for assessment dates after February 28, 2001, 2002, generally accepted indices of income accruing from real property; and
        (7) any other information which is available to the state board of tax commissioners.

SOURCE: IC; (01)EH1499.2.63. -->     SECTION 63. IC 6-1.1-31-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. (a) The rules promulgated by the state board of tax commissioners are the basis for determining the true tax value of tangible property.
    (b) Local assessing officials, members of the county property tax assessment board of appeals, and county assessors shall:
        (1) comply with the rules, appraisal manuals, bulletins, and directives adopted by the state board of tax commissioners;
        (2) use the property tax forms, property tax returns, and notice forms prescribed by the board; and
        (3) collect and record the data required by the board.
    (c) In assessing tangible property, the township assessors, members of the county property tax assessment board of appeals, and county assessors may consider factors in addition to those prescribed by the state board of tax commissioners if the use of the additional factors is first approved by the board. Each township assessor, each member of the county property tax assessment board of appeals, and the county assessor shall indicate on his the records for each individual assessment whether:
        (1) only the factors contained in the board's rules, forms, and returns have been considered; or
        (2) factors in addition to those contained in the board's rules, forms, and returns have been considered.
SOURCE: IC; (01)EH1499.2.64. -->     SECTION 64. IC 6-1.1-31.5-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. (a) After December 31, 1998, each county shall maintain a state certified computer system that has the capacity to:
        (1) process and maintain assessment records;
        (2) process and maintain standardized property tax forms;
        (3) process and maintain standardized property assessment notices;
        (4) maintain complete and accurate assessment records for the county; and
        (5) process and compute complete and accurate assessments in accordance with Indiana law.
The county assessor with the recommendation of the township assessors shall select the computer system used by township assessors and the county assessor in the county except in a county with a township assessor elected under IC 36-6-5-1 in every township. In a county with an elected township assessor under IC 36-6-5-1 in every township, the county assessor elected township assessors shall select a computer system based on a majority vote of the township assessors in the county.
    (b) All information on the computer system shall be readily accessible to:
        (1) township assessors;
        (2) the county assessor;
        (3) the board; and
        (4) members of the county property tax assessment board of appeals; and
        (5) the Indiana board.

    (c) The certified system used by the counties must be compatible with the data export and transmission requirements in a standard format prescribed by the board. The certified system must be maintained in a manner that ensures prompt and accurate transfer of data to the board.
    (d) All standardized property forms and notices on the certified computer system shall be maintained by the township assessor and the county assessor in an accessible location and in a format that is easily understandable for use by persons of the county.
SOURCE: IC; (01)EH1499.2.65. -->     SECTION 65. IC 6-1.1-33.5 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]:
    Chapter 33.5. State Board of Tax Commissioners Division of Data Analysis
    Sec. 1. A division of the state board of tax commissioners is established, to be known as the division of data analysis.
    Sec. 2. The division of data analysis shall do the following:
        (1) Compile an electronic data base that includes the

following:
            (A) The local government data base.
            (B) Information on sales of real and personal property, including information from sales disclosure forms filed under IC 6-1.1-5.5.
            (C) Personal property assessed values and data entries on personal property return forms.

             (D) Real property assessed values and data entries on real property assessment records.
            (E) Information on property tax exemptions, deductions, and credits.
            (F) Any other data relevant to the accurate determination of real property and personal property tax assessments.
        (2) Make available to each county and township software that permits the transfer of the data described in subdivision (1) to the division in a uniform format through a secure connection over the Internet.
        (3) Analyze the data compiled under this section for the purpose of performing the functions under section 3 of this chapter.
        (4) Conduct continuing studies of personal and real property tax deductions, abatements, and exemptions used throughout Indiana. The division of data analysis shall, before May 1 of each even-numbered year, report on the studies at a meeting of the budget committee and submit a report on the studies to the legislative services agency for distribution to the members of the legislative council.
    Sec. 3. The division of data analysis shall:

         (1) conduct continuing studies in the areas in which the state board of tax commissioners operates;
        (2) make periodic field surveys and audits of tax rolls, plat books, building permits, real estate transfers, gross income tax returns, federal income tax returns, and other data that may be useful in checking property valuations or taxpayer returns;
        (3) make test checks of property valuations to serve as the bases for special reassessments under this article;
        (4) conduct biennially a coefficient of dispersion study for each township and county in Indiana;
        (5) conduct quadrennially a sales assessment ratio study for each township and county in Indiana;
        (6) compute school assessment ratios under IC 6-1.1-34; and


        (7) report annually to the executive director of the legislative services agency, in a form prescribed by the legislative services agency, the information obtained or determined under this section for use by the executive director and the general assembly, including:
            (1) all information obtained by the division of data analysis from units of local government; and
            (2) all information included in:
                (A) the local government data base; and
                (B) any other data compiled by the division of data analysis .

     Sec. 4. To perform its duties, the division of data analysis may do the following:
        (1) Request access to any local or state official records.
        (2) Secure information from the federal government or from public or private agencies.
        (3) Inspect a person's books, records, or property.
        (4) Conduct a review of either all or a random sampling of personal or real property assessments.
        (5) Employ professional appraisal firms to assist in making test checks of property valuations.
        (6) Recommend changes in property tax administration.
        (7) Use any other device or technique to equalize tax burdens or to implement this chapter.

     Sec. 5. Information that has been provided to the legislative services agency or the division of data analysis by the federal government or by a public agency is subject to the provider's rules, if any, that concern the confidential nature of the information.
     Sec. 6. (a) With respect to any township or county for any year, the state board of tax commissioners may initiate a review to determine whether to order a special reassessment under this chapter. The review may apply to real property or personal property, or both.
    (b) If the state board determines under subsection (a) of this chapter to initiate a review with respect to the real property within a township or county, or a portion of the real property within a township or county, the division of data analysis of the state board shall determine for the real property under consideration and for the township or county the variance between:
        (1) the total assessed valuation of the real property within the township or county; and
        (2) the total assessed valuation that would result if the real

property within the township or county were valued in the manner provided by law.
    (c) If the state board determines under subsection (a) of this chapter to initiate a review with respect to personal property within a township or county, or a part of the personal property within a township or county, the division of data analysis of the state board shall determine for the personal property under consideration and for the township or county the variance between:
        (1) the total assessed valuation of the personal property within the township or county; and
        (2) the total assessed valuation that would result if the personal property within the township or county were valued in the manner provided by law.
    (d) The determination of the state board under section 2 or 3 of this chapter must be based on a statistically valid assessment ratio study.
    (e) If a determination of the state board to order a special reassessment under this chapter is based on a coefficient of dispersion study, the state board shall publish the coefficient of dispersion study for the township or county in accordance with IC 5-3-1-2(j).
    (f) If:
        (1) the variance determined under subsection (b) or (c) exceeds twenty percent (20%); and
        (2) the state board of tax commissioners determines after holding hearings on the matter that a special reassessment should be conducted;
the state board shall contract for a special reassessment to be conducted to correct the valuation of the property.

     (g) If the variance determined under subsection (b) or (c) is twenty percent (20%) or less, the state board of tax commissioners shall determine whether to correct the valuation of the property under:
        (1) IC 6-1.1-4-9 and IC 6-1.1-4-10; or
        (2) IC 6-1.1-14-10 and IC 6-1.1-14-11.
     (h) The state board shall give notice by mail to a taxpayer of a hearing concerning the state board's intent to cause the taxpayer's property to be reassessed under this section. The time fixed for the hearing must be at least ten (10) days after the day the notice is mailed. The state board may conduct a single hearing under this section with respect to multiple properties. The notice must state:


        (1) the time of the hearing;
        (2) the location of the hearing; and
        (3) that the purpose of the hearing is to hear taxpayers' comments and objections with respect to the state board's intent to reassess property under this chapter.
     (i) If the state board determines after the hearing that property should be reassessed under this chapter, the state board shall:
        (1) cause the property to be reassessed;
        (2) mail a certified notice of its final determination to the county auditor of the county in which the property is located; and
        (3) notify the taxpayer by mail of its final determination.
     (j) A reassessment may be made under this section only if the notice of the final determination is given to the taxpayer within the same period prescribed in IC 6-1.1-9-3 or IC 6-1.1-9-4.
     (k) If the state board contracts for a special reassessment of property under this chapter, the state board shall forward the bill for services of the reassessment contractor to the county auditor, and the county shall pay the bill from the county reassessment fund.

SOURCE: IC; (01)EH1499.2.66. -->     SECTION 66. IC 6-1.1-34-1 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1. Each year in which a general assessment of real property becomes effective, the state board of tax commissioners shall compute a new assessment ratio for each shcool school corporation and a new state average assessment ratio. In all other years, the board may compute a new assessment ratio for a school corporation and a new state average assessment ratio if the board finds that there has been sufficient reassessment of one (1) or more classes of property in the school district. When the state board of tax commissioners computes a new assessment ratio for a school corporation, the board shall publish the new ratio.
SOURCE: IC; (01)EH1499.2.67. -->     SECTION 67. IC 6-1.1-34-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. When computing the assessment ratio for a school corporation, the state Indiana board of tax commissioners shall weight the ratio to reflect the relative importance of each class of property within the school district. Before calculating a school corporation's assessment ratio, the state Indiana board of tax commissioners shall discuss the weight to be given to each class of property with:
        (1) residents of the school district; and
        (2) elected officials or other individuals who are familiar with the economic base of the school district.
SOURCE: IC; (01)EH1499.2.68. -->     SECTION 68. IC 6-1.1-34-6, AS AMENDED BY P.L.273-1999, SECTION 130, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 6. (a) After the state board of tax commissioners calculates a new assessment ratio for a school corporation and before publishing the new ratio, the board shall send a notice of the new assessment ratio to the county auditor, the county assessor, and the governing body of the school corporation. The state Indiana board of tax commissioners shall send these notices before March 2 of each year in which the board calculates a new assessment ratio for the school corporation.
    (b) Within thirty (30) days after notification of a new assessment ratio, the county auditor, the county assessor, or the governing body of the school corporation may:
        (1) examine and verify the state board of tax commissioners' data; and
        (2) make suggestions concerning the values established by the board.
    (c) Before April 15 of each year in which the board calculates a new assessment ratio for the school corporation, the state board of tax commissioners shall publish the new assessment ratio.
SOURCE: IC; (01)EH1499.2.69. -->     SECTION 69. IC 6-1.1-34-10 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 10. If a state or local official or employee does not give the state Indiana board of tax commissioners access to official records which the board has asked to examine under section 9(2) of this chapter, the official's or employee's action is evidence of misconduct in the office or position which he holds.
SOURCE: IC; (01)EH1499.2.70. -->     SECTION 70. IC 6-1.1-34-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 11. Information which the state Indiana board of tax commissioners has obtained from the federal government or a public agency under section 9(3) of this chapter is subject to the provider's rules and regulations, if any, which concern the confidential nature of the information. In addition, the information compiled by the board under this chapter is confidential until publication of the assessment ratio and then loses its confidential character only to the extent that it is used in determining the ratio.
SOURCE: IC; (01)EH1499.2.71. -->     SECTION 71. IC 6-1.1-34-12 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 12. If The state Indiana board of tax commissioners employs may employ additional personnel in order to perform the duties assigned to the board under this chapter. the board shall select the employees in the manner prescribed in IC 1971, 6-1.1-30-9.
SOURCE: IC; (01)EH1499.2.72. -->     SECTION 72. IC 6-1.1-35.2-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2. (a) In any year in which an assessing official, a county assessor, or a member of a county property tax assessment board of appeals takes office for the first time, the state board of tax commissioners shall conduct training sessions determined under the rules adopted by the state board of tax commissioners under IC 4-22-2 for these new officials. These sessions must be held at sufficient convenient the locations throughout Indiana. described in subsection (b).
    (b) To ensure that all newly elected or appointed assessing officials, assessors, and members of county property tax assessment boards of appeals have an opportunity to attend the training sessions required by this section, the state board of tax commissioners shall conduct the training sessions at a minimum of four (4) separate regional locations. The state board of tax commissioners shall determine the locations of the training sessions, but:
        (1) at least one (1) training session must be held in the northeastern part of Indiana;
        (2) at least one (1) training session must be held in the northwestern part of Indiana;
        (3) at least one (1) training session must be held in the southeastern part of Indiana; and
        (4) at least one (1) training session must be held in the southwestern part of Indiana.
The four (4) regional training sessions may not be held in Indianapolis. However, the state board of tax commissioners may, after the conclusion of the four (4) training sessions, provide additional training sessions at locations determined by the state board of tax commissioners.

     (c) Any new assessing official, county assessor, or member of a county property tax assessment board of appeals who attends a required session is entitled to receive the per diem per session set by the state board of tax commissioners by rule adopted under IC 4-22-2 and a mileage allowance from the county in which the official resides.
    (c) (d) A person is entitled to a mileage allowance under this section only for travel between the person's place of work and the training session nearest to the person's place of work.
SOURCE: IC; (01)EH1499.2.73. -->     SECTION 73. IC 6-1.1-35.2-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 3. (a) Each year the state board of tax commissioners shall conduct the continuing education sessions required in the rules adopted by the state board of

tax commissioners for all assessing officials, county assessors, and all members of, and hearing officers for, the county property tax assessment board of appeals. These sessions must be conducted at sufficient convenient the locations throughout Indiana. described in subsection (b).
    (b) To ensure that all assessing officials, assessors, and members of county property tax assessment boards of appeals have an opportunity to attend the continuing education sessions required by this section, the state board of tax commissioners shall conduct the continuing education sessions at a minimum of four (4) separate regional locations. The state board of tax commissioners shall determine the locations of the continuing education sessions, but:
        (1) at least one (1) continuing education session must be held in the northeastern part of Indiana;
        (2) at least one (1) continuing education session must be held in the northwestern part of Indiana;
        (3) at least one (1) continuing education session must be held in the southeastern part of Indiana; and
        (4) at least one (1) continuing education session must be held in the southwestern part of Indiana.
The four (4) regional continuing education sessions may not be held in Indianapolis. However, the state board of tax commissioners may, after the conclusion of the four (4) continuing education sessions, provide additional continuing education
sessions at locations determined by the state board of tax commissioners. Each of the continuing education sessions required by this section must be a two (2) day conference.
     (c) Any assessing official, county assessor, or member of, and hearing officers for, the county property tax assessment board of appeals who attends required sessions is entitled to receive a mileage allowance and the per diem per session set by the state board of tax commissioners by rule adopted under IC 4-22-2 from the county in which the official resides. A person is entitled to a mileage allowance under this section only for travel between the person's place of work and the training session nearest to the person's place of work.

SOURCE: IC; (01)EH1499.2.74. -->     SECTION 74. IC 6-1.1-35.2-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4. The training programs prescribed by this chapter must be designed so that the attendees at a program are prepared to train their subordinates. In addition, the training programs must include:
        (1) a course on basic assessment administration with an

examination; and
        (2) the information necessary to obtain a level one certification under rules adopted by the state board of tax commissioners.

SOURCE: IC; (01)EH1499.2.75. -->     SECTION 75. IC 6-1.1-35.5-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 4. (a) The level one examination shall be given in the month of July, and the level two examination shall be given in the month of August. Both level examinations also shall be offered annually immediately following the conference of state board of tax commissioners and at any other times that coordinate with applicable courses of instruction. training sessions conducted under IC 6-1.1-35.2-2. The state board of tax commissioners may also give either or both examinations at other times throughout the year.
    (b) Examinations shall be held each year, at the times prescribed in subsection (a), in Indianapolis at a location and at not less than four (4) other convenient locations chosen by the state board of tax commissioners.
     (c) The state board of tax commissioners may not limit the number of individuals who take the examination and shall provide an opportunity for all enrollees at each session to take the examination at that session.
SOURCE: IC; (01)EH1499.2.76. -->     SECTION 76. IC 6-1.1-35.5-6 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 6. (a) The state board of tax commissioners shall certify all persons who successfully perform on an examination under this chapter and shall furnish them each successful examinee with a certificate that prominently displays the name of the successful examinee and the fact that he the person is a level one or level two certified Indiana assessor-appraiser.
    (b) The state board of tax commissioners shall revoke the certification of an individual if the state board reasonably determines that the individual committed fraud or misrepresentation with respect to the preparation, administration, or taking of the examination. The state board of tax commissioners shall give notice and hold a hearing to consider all of the evidence about the fraud or misrepresentation before deciding whether to revoke the individual's certification.
SOURCE: IC; (01)EH1499.2.77. -->     SECTION 77. IC 6-1.1-35.5-8 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 8. The state board of tax commissioners may adopt rules under IC 4-22-2 to implement this chapter. The state board of tax commissioners shall adopt rules to set:
        (1) minimum training requirements for initial certification after

December 31, 1998, under this chapter;
        (2) continuing education requirements for the renewal of a certification after December 31, 1998, under this chapter; and
        (3) procedures for renewing a certification issued under this chapter, including a certification issued before January 1, 1999, for a person who meets the certification requires requirements set under subdivision (2).
The rules must also establish procedures for disciplinary action against a certificate holder that fails to comply with the statutes or rules applicable to the certificate holder. The rules adopted under subdivisions (2) and (3) may not require testing to renew or maintain a certification under this chapter.

SOURCE: IC; (01)EH1499.2.78. -->     SECTION 78. IC 6-1.1-36-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 5. In order to discharge their official duties, the following officials may administer oaths and affirmations:
        (1) Assessing officials.
        (2) County assessors.
        (3) County auditors.
        (4) Members of a county property tax assessment board of appeals.
        (5) Members of the state board of tax commissioners.
         (6) Members of the Indiana board.
SOURCE: IC; (01)EH1499.2.79. -->     SECTION 79. IC 6-1.1-37-7 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 7. (a) If a person fails to file a required personal property return on or before the due date, the county auditor shall add a penalty of twenty-five dollars ($25) to the person's next property tax installment. The county auditor shall also add an additional penalty to the taxes payable by the person if he fails to file the personal property return within thirty (30) days after the due date. The amount of the additional penalty is twenty percent (20%) of the taxes finally determined to be due with respect to the personal property which should have been reported on the return.
    (b) For purposes of this section, a personal property return is not due until the expiration of any extension period granted taken by the township assessor person under IC 6-1.1-3-7(b).
    (c) The penalties prescribed under this section do not apply to an individual or his dependents if he:
        (1) is in the military or naval forces of the United States on the assessment date; and
        (2) is covered by the federal Soldiers' and Sailors' Civil Relief Act.
    (d) If a person subject to IC 6-1.1-3-7(d) fails to include on a personal property return the information, if any, that the state board of tax

commissioners requires under IC 6-1.1-3-9 or IC 6-1.1-5-13, the county auditor shall add a penalty to the property tax installment next due for the return. The amount of the penalty is twenty-five dollars ($25).
    (e) If the total assessed value that a person reports on a personal property return is less than the total assessed value that the person is required by law to report and if the amount of the undervaluation exceeds five percent (5%) of the value that should have been reported on the return, then the county auditor shall add a penalty of twenty percent (20%) of the additional taxes finally determined to be due as a result of the undervaluation. The penalty shall be added to the property tax installment next due for the return on which the property was undervalued. If a person has complied with all of the requirements for claiming a deduction, an exemption, or an adjustment for abnormal obsolescence, then the increase in assessed value that results from a denial of the deduction, exemption, or adjustment for abnormal obsolescence is not considered to result from an undervaluation for purposes of this subsection.
    (f) A penalty is due with an installment under subsection (a), (d), or (e) whether or not an appeal is filed under IC 6-1.1-15-5 with respect to the tax due on that installment.

SOURCE: IC; (01)EH1499.2.80. -->     SECTION 80. IC 6-1.1-37-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 11. (a) If a taxpayer is entitled to a property tax refund or credit because an assessment is decreased, the taxpayer shall also be paid, or credited with, interest on the excess taxes that he paid at the rate of six four percent (6%) (4%) per annum.
     (b) For purposes of this section and except as provided in subsection (c), the interest shall be computed from the date on which the taxes were paid or due, whichever is later, to the date of the refund or credit.
     (c) This subsection applies if a taxpayer who is entitled to a refund or credit does not make a written request for the refund or credit to the county auditor within forty-five (45) days after the final determination of the county property tax assessment board of appeals, the state board of tax commissioners, the Indiana board, or the Indiana tax court that entitles the taxpayer to the refund or credit. In the case of a taxpayer described in this subsection, the interest shall be computed from the date on which the taxes were paid or due to the date that is forty-five (45) days after the final determination of the county property tax assessment board of appeals, the state board of tax commissioners, the Indiana board of tax review, or the Indiana tax court. In any event, a property tax

refund or credit must be issued not later than ninety (90) days after the request is received.

SOURCE: IC; (01)EH1499.2.81. -->     SECTION 81. IC 6-1.1-40-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 11. (a) A person that desires to obtain the deduction provided by section 10 of this chapter must file a certified deduction application, on forms prescribed by the state board of tax commissioners, with:
        (1) the auditor of the county in which the new manufacturing equipment and inventory is located; and
        (2) the state board of tax commissioners.
A person that timely files a personal property return under IC 6-1.1-3-7(a) for the year in which the new manufacturing equipment is installed or the inventory is subject to assessment must file the application between March 1 and May 15 of that year. A person that obtains takes a filing extension under IC 6-1.1-3-7(b) for the year in which the new manufacturing equipment is installed or the inventory is subject to assessment must file the application between March 1 and June 14 the extended filing date of that year.
    (b) The application required by this section must contain the following information:
        (1) The name of the owner of the new manufacturing equipment and inventory.
        (2) A description of the new manufacturing equipment and inventory.
        (3) Proof of the date the new manufacturing equipment was installed.
        (4) The amount of the deduction claimed for the first year of the deduction.
    (c) A deduction application must be filed under this section in the year in which the new manufacturing equipment is installed or the inventory is subject to assessment and in each of the immediately succeeding nine (9) years.
    (d) The state board of tax commissioners shall review and verify the correctness of each application and shall notify the county auditor of the county in which the property is located that the application is approved or denied or that the amount of the deduction is altered. Upon notification of approval of the application or of alteration of the amount of the deduction, the county auditor shall make the deduction.
    (e) If the ownership of new manufacturing equipment changes, the deduction provided under section 10 of this chapter continues to apply to that equipment if the new owner:
        (1) continues to use the equipment in compliance with any

standards established under section 7(c) of this chapter; and
        (2) files the applications required by this section.
    (f) The amount of the deduction is:
        (1) the percentage under section 10 of this chapter that would have applied if the ownership of the property had not changed; multiplied by
        (2) the assessed value of the equipment for the year the deduction is claimed by the new owner.

SOURCE: IC; (01)EH1499.2.82. -->     SECTION 82. IC 6-1.5 IS ADDED TO THE INDIANA CODE AS A NEW ARTICLE TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]:
     ARTICLE 1.5. INDIANA BOARD OF TAX REVIEW
    Chapter 1. Definitions
    Sec. 1. The definitions in IC 6-1.1-1 apply throughout this article.
    Sec. 2. "Major political party" has the meaning set forth in IC 3-5-2-30.
    Sec. 3. "Indiana board" refers to the Indiana board of tax review established under this article.
    Chapter 2. Establishment of Board
    Sec. 1. (a) A state agency to be known as the Indiana board of tax review is hereby established. The Indiana board is composed of four (4) lay members. The governor shall appoint the members of the Indiana board. The members of the Indiana board shall elect the chairperson of the board.
    (b) Two (2) members of the Indiana board must be members of one major political party, and two (2) members of the board must be members of the other major political party.
    (c) Except as provided in subsections (d) and (e), the term of office of an Indiana board member is four (4) years.
    (d) The initial terms of office of the Indiana board are as follows:
        (1) For one (1) board member, one (1) year.
        (2) For one (1) board member, two (2) years.
        (3) For one (1) board member, three (3) years.
        (4) For one (1) board member, four (4) years.
    (e) An Indiana board member appointed to fill a vacancy shall serve for the unexpired term of the member's predecessor.
    (f) Any three (3) members of the Indiana board constitute a quorum for the transaction of business. Action may be taken by the Indiana board only upon the vote of a majority of the whole board.
    Sec. 2. (a) Before performing any official duties, each lay member of the Indiana board shall execute:
        (1) a surety bond in the amount of ten thousand dollars

($10,000), with a surety approved by the governor; and
        (2) an oath of office.
    (b) The surety bond shall be payable to the state and shall be conditioned on the faithful discharge of the Indiana board member's duties. The executed surety bond and oath of office shall be filed in the office of the secretary of state.
    Sec. 3. After a hearing on the matter, the governor may remove a member of the Indiana board for incompetency, neglect, or inefficiency.
    Sec. 4. The Indiana board shall meet in continuous session throughout each calendar year in quarters provided by the state in the city of Indianapolis. The state shall provide the Indiana board with the supplies and printing that the board needs to transact business.
    Sec. 5. The Indiana board shall keep a record of its proceedings and orders. The Indiana board's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to prove an action, a rule, or an order of the Indiana board if the copy is certified by a lay member of the board.
    Sec. 6. The Indiana board shall establish:
        (1) a division of appeals; and
        (2) a division of data analysis.
    Chapter 3. Employees
    Sec. 1. (a) To properly and efficiently perform its duties, the Indiana board may, subject to the limitations in subsection (c), hire employees under this section.
    (b) Each member and each employee of the Indiana board shall receive:
        (1) an annual salary to be fixed in the manner prescribed in IC 4-12-1-13; and
        (2) the same mileage and travel allowances that other state employees receive.
    (c) The Indiana board shall select the following employees in the manner prescribed in this section:
        (1) Supervisors.
        (2) Administrative law judges and other employees who are selected to work in the Indiana board's division of appeals.
        (3) Employees who are selected to perform the other duties assigned to the Indiana board under this article.
    Sec. 2. The Indiana board may delegate to an employee the board's powers with respect to any duty of the board.
    Sec. 3. (a) The Indiana board may, by written order, appoint

administrative law judges.
    (b) An administrative law judge may conduct any hearing that the Indiana board is required by law to hold. In the written order by which the Indiana board appoints an administrative law judge, the board shall prescribe the duties of the position. The Indiana board may have different administrative law judges simultaneously conduct numerous hearings.
    Chapter 4. Appeals of Determinations by Assessing Officials
    Sec. 1. (a) The Indiana board shall conduct an impartial review of all appeals concerning:
        (1) the assessed valuation of tangible property;
        (2) property tax deductions;
        (3) property tax exemptions; or
        (4) property tax credits;
that are made from a determination by an assessing official or a county property tax assessment board of appeals to the Indiana board under any law.
    (b) Appeals described in this section shall be conducted under IC 6-1.1-15.
    Chapter 5. Appeals of Final Determinations by the State Board of Tax Commissioners
    Sec. 1. (a) The Indiana board shall conduct impartial review of all appeals of final determinations of the state board of tax commissioners made under the following:
        (1) IC 6-1.1-8.
        (2) IC 6-1.1-12.1.
        (3) IC 6-1.1-14.
        (4) IC 6-1.1-16.
        (5) IC 6-1.1-26-2.
    (b) Each notice of final determination issued by the state board of tax commissioners under a statute listed in subsection (a) must give the taxpayer notice of:
        (1) the opportunity for review under this section; and
        (2) the procedures the taxpayer must follow in order to obtain review under this section.
    (c) In order to obtain a review by the Indiana board under this section, the taxpayer must file a petition for review with the appropriate county assessor within forty-five (45) days after the notice of the state board of tax commissioners' action is given to the taxpayer.
    (d) The county assessor shall transmit the petition for review to the Indiana board within ten (10) days after it is filed.


    Sec. 2. (a) After receiving a petition for review that is filed under a statute listed in section 1(a) of this chapter, the division of appeals of the Indiana board shall conduct a hearing at its earliest opportunity.
    (b) In its resolution of a petition, the Indiana board may correct any errors that may have been made, and adjust the assessment in accordance with the correction.
    (c) The division of appeals of the Indiana board shall give notice of the date fixed for the hearing, by mail, to:
        (1) the taxpayer;
        (2) the state board of tax commissioners; and
        (3) the appropriate:
            (A) township assessor;
            (B) county assessor; and
            (C) county auditor.
    (d) The division of appeals of the Indiana board shall give the notices required under subsection (c) at least ten (10) days before the day fixed for the hearing.
    Sec. 3. The Indiana board shall prescribe a form for use in processing petitions for review of actions by the state board of tax commissioners. The Indiana board shall issue instructions for completion of the form.
    Sec. 4. (a) The administrative law judge who conducts a hearing shall submit a written report of findings of fact and conclusions of law to the Indiana board.
    (b) After reviewing the report of the administrative law judge, the Indiana board may take additional evidence or hold additional hearings.
    (c) The Indiana board shall base its final determination on:
        (1) the report of the administrative law judge;
        (2) any additional evidence taken by the Indiana board; and
        (3) any records that the Indiana board considers relevant.
    Sec. 5. After the hearing, the Indiana board shall give the petitioner, the township assessor, the county assessor, the county auditor, and the state board of tax commissioners:
        (1) notice, by mail, of its final determination, findings of fact, and conclusions of law; and
        (2) notice of the procedures the petitioner or the state board of tax commissioners must follow in order to obtain court review of the final determination of the Indiana board.
    Sec. 6. (a) The division of appeals of the Indiana board shall conduct a hearing within six (6) months after a petition in proper

form is filed with the division, excluding any time due to a delay reasonably caused by the petitioner.
    (b) The Indiana board shall make a final determination within the later of forty-five (45) days after the hearing or the date set in an extension order issued by the Indiana board. However, the Indiana board may not extend the final determination date by more than one hundred eighty (180) days.
    (c) The failure of the Indiana board to make a final determination within the time allowed by this section shall be treated as a final determination of the Indiana board to deny the petition.
    Sec. 7. A final determination of the Indiana board is subject to appeal under IC 6-1.1-15. The state board of tax commissioners is a party to an appeal initiated under this section.
    Sec. 8. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:
        (1) subpoena and examine witnesses;
        (2) administer oaths; and
        (3) subpoena and examine books or papers that are in the hands of any person.
    Sec. 9. (a) The Indiana board may file an affidavit with a circuit court of this state if:
        (1) the Indiana board has requested that a person give information or produce books or records; and
        (2) the person has not complied with the request.
    (b) An affidavit filed under subsection (a) must state that the person has not complied with the request of the Indiana board to give information or produce books or records.
    (c) When an affidavit is filed under subsection (a), the circuit court shall issue a writ that directs the person to appear at the office of the Indiana board and to give the requested information or produce the requested books or records. The appropriate county sheriff shall serve the writ. Disobedience of the writ is punishable as a contempt of the court that issued the writ.
    (d) If a writ is issued under this section, the cost incurred in filing the affidavit, in the issuance of the writ, and in the service of the writ shall be charged to the person against whom the writ is issued. If a writ is not issued, all costs shall be charged to the county in which the circuit court proceedings are held, and the board of commissioners of that county shall allow a claim for the costs.
    (e) IC 6-1.1-15, as in effect before July 1, 2001, applies to an

appeal initiated before July 1, 2001, of a final determination of the state board of tax commissioners.
    Chapter 6. Adoption of Rules
    Sec. 1. (a) Subject to subsection (b), the Indiana board shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the Indiana board under this article.
    (b) A rule adopted under subsection (a) may not:
        (1) restrict the ability of a representative to practice before the Indiana board based on the fact that the representative is not an attorney admitted to the Indiana bar; or
        (2) restrict the admissibility of the written or oral testimony of a representative or other witness before the Indiana board based upon the manner in which the representative or other witness is compensated.
    (c) This subsection applies to a petition that is filed with the Indiana board before the adoption of a rule under subsection (a) that establishes new standards for:
        (1) the presentation of evidence or testimony; or
        (2) the practice of representatives.
The Indiana board may not dismiss the petition solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner an opportunity to present evidence, testimony, or representation in compliance with the rule.

SOURCE: IC; (01)EH1499.2.83. -->     SECTION 83. IC 8-3-1-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 4. In all proceedings by or before the department as provided in this chapter, and in all proceedings in any court in this state as provided in this chapter, the department and such courts shall receive in evidence all schedules of rates and charges and rules in force by such carriers in this state and filed with the department as provided in this chapter and of all such rates and rules as shall be adopted by the department or ordered observed by any court of this state as provided in this chapter without formal proof thereof being made, and the department and such courts shall likewise also receive in evidence the contents of all reports made to the department by such carriers as required in this chapter, and of all official and statistical reports and publications, published by the bureau of statistics in this state, or by the state board of tax commissioners, by the Indiana board of tax review, by the Interstate Commerce Commission, by the department having control of the federal census and of the United States commissioner of corporations, without formal proof being offered concerning authenticity.
SOURCE: IC; (01)EH1499.2.84. -->     SECTION 84. IC 14-23-3-3 IS AMENDED TO READ AS

FOLLOWS [EFFECTIVE MARCH 1, 2001 (RETROACTIVE)]: Sec. 3. Annually there shall be levied and collected as other state taxes are levied and collected the amount of six and one-half (6 1/2) mills two hundred sixteen-thousandths of one cent ($0.00216) upon each one hundred dollars ($100) worth of taxable property in Indiana. The money collected shall be paid into the fund.

SOURCE: IC; (01)EH1499.2.85. -->     SECTION 85. IC 33-3-5-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 2. (a) The tax court is a court of limited jurisdiction. The tax court has exclusive jurisdiction over any case that arises under the tax laws of this state and that is an initial appeal of a final determination made by:
        (1) the department of state revenue with respect to a listed tax (as defined in IC 6-8.1-1-1); or
        (2) the state Indiana board of tax commissioners. review.
    (b) The tax court also has:
         (1) any other jurisdiction conferred by statute; and
        (2) exclusive jurisdiction over any case that was an initial appeal initiated before July 1, 2001, of a final determination made by the state board of tax commissioners.

    (c) The cases over which the tax court has exclusive original jurisdiction are referred to as original tax appeals in this chapter. The tax court does not have jurisdiction over a case unless:
        (1) the case is an original tax appeal; or
        (2) the tax court has otherwise been specifically assigned jurisdiction by statute.
    (d) A taxpayer that appeals to the tax court shall, at the time the appeal is filed, elect to have all evidentiary hearings in the appeal conducted in one (1) of the following counties:
        (1) Allen County.
        (2) Jefferson County.
        (3) Lake County.
        (4) Marion County.
        (5) St. Joseph County.
        (6) Vanderburgh County.
        (7) Vigo County.
    (e) A taxpayer that is an appellee in an appeal to the tax court shall, within thirty (30) days after it receives notice of the appeal, elect to have all evidentiary hearings in the appeal conducted in a county listed in subsection (d).
    (f) The tax court does not have jurisdiction over a case that is an appeal from a final determination made by the department of state revenue under IC 4-32 other than a final determination concerning the

gaming card excise tax established under IC 4-32-15.

SOURCE: IC; (01)EH1499.2.86. -->     SECTION 86. IC 33-3-5-11 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 11. (a) A taxpayer who wishes to initiate an original tax appeal must file a petition in the tax court to set aside the final determination of the department of state revenue or the state Indiana board of tax commissioners. review. If a taxpayer fails to comply with any statutory requirement for the initiation of an original tax appeal, the tax court does not have jurisdiction to hear the appeal.
    (b) A taxpayer who wishes to enjoin the collection of a tax pending the original tax appeal must file a petition with the tax court to enjoin the collection of the tax. The petition must set forth a summary of:
        (1) the issues that the petitioner will raise in the original tax appeal; and
        (2) the equitable considerations for which the tax court should order the collection of the tax to be enjoined.
    (c) After a hearing on the petition filed under subsection (b), the tax court may enjoin the collection of the tax pending the original tax appeal, if the tax court finds that:
        (1) the issues raised by the original tax appeal are substantial;
        (2) the petitioner has a reasonable opportunity to prevail in the original tax appeal; and
        (3) the equitable considerations favoring the enjoining of the collection of the tax outweigh the state's interests in collecting the tax pending the original tax appeal.
    (d) This section does not apply to a final determination of the department of state revenue under IC 4-32 other than a final determination concerning the gaming card excise tax established under IC 4-32-15.
SOURCE: IC; (01)EH1499.2.87. -->     SECTION 87. IC 33-3-5-12 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 12. (a) The tax court shall establish a small claims docket for processing:
        (1) claims for refunds from the department of state revenue that do not exceed five thousand dollars ($5,000) for any year; and
        (2) appeals of final determinations of assessed value made by the state Indiana board of tax commissioners review that do not exceed forty-five thousand dollars ($45,000).
    (b) The tax court shall adopt rules and procedures under which cases on the small claims docket are heard and decided.
SOURCE: IC; (01)EH1499.2.88. -->     SECTION 88. IC 33-3-5-14 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 14. (a) With respect to determinations as to whether any issues or evidence may be heard in an

original tax appeal of a final determination of the department of state revenue or the Indiana board of tax review that was not heard in the administrative hearing or proceeding, the tax court is governed by the law that applied before the creation of the tax court to appeals to trial courts of final determinations made by the department of state revenue and the state board of tax commissioners.
     (b) The tax court is governed by the law that applied before July 1, 2001, to appeals to the tax court of final determinations made by the state board of tax commissioners with respect to:
        (1) the standard of review for determining whether to reverse final determinations of the Indiana board of tax review; and
        (2) the burden of proof in the proceeding.
    (c) Judicial review of disputed issues of fact in an original tax appeal of a final determination of the Indiana board of tax review is confined to:
        (1) the record of the proceeding before the Indiana board, including its division of appeals; and
        (2) any additional evidence taken under section 14.5 of this chapter.
The tax court may not try the cause de novo or, except as provided in subsections (a) and (b), substitute its judgment for that of the Indiana board, including its division of appeals. Judicial review is limited to only those issues raised before the Indiana board, including its division of appeals, or otherwise described by the Indiana board, including its division of appeals, in its final determination.
    (d) A person may obtain judicial review of an issue that was not raised before the Indiana board of tax review only to the extent that the:
        (1) issue concerns whether a person who was required to be notified of the commencement of a proceeding under this chapter was notified in substantial compliance with the applicable law; or
        (2) interests of justice would be served by judicial resolution of an issue arising from a change in controlling law occurring after the Indiana board's action.

SOURCE: IC; (01)EH1499.2.89. -->     SECTION 89. IC 33-3-5-14.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 14.5. (a) The tax court may receive evidence in addition to that contained in the record of the final determination of the Indiana board of tax review, including its division of appeals, only if the evidence relates to the validity of the final determination

at the time it was taken and is needed to decide disputed issues regarding one (1) or more of the following:
        (1) Improper constitution as a decision making body or grounds for disqualification of those taking the agency action.
        (2) Unlawfulness of procedure or decision making process.
        (3) New issues raised by the Indiana board of tax review in its final determination.
This subsection applies only if the additional evidence could not, by due diligence, have been discovered and raised in the administrative proceeding giving rise to a proceeding for judicial review.
    (b) The tax court may remand a matter to the Indiana board of tax review before final disposition of a petition for review with directions that the Indiana board or its division of appeals, as appropriate, conduct further factfinding or that the Indiana board or its division of appeals, as appropriate, prepare an adequate record if:
        (1) the Indiana board or its division of appeals failed to prepare or preserve an adequate record;
        (2) the Indiana board or its division of appeals improperly excluded or omitted evidence from the record; or
        (3) a relevant law changed after the action of the Indiana board or its division of appeals and the tax court determines that the new provision of law may control the outcome.
    (c) This subsection applies if the record for a judicial review prepared under IC 6-1.1-15-6 contains an inadequate record of a site inspection. Rather than remand a matter under subsection (b), the tax court may take additional evidence not contained in the record relating only to observations and other evidence collected during a site inspection conducted by a hearing officer or other employee of the Indiana board of tax review. The evidence may include the testimony of a hearing officer only for purposes of verifying or rebutting evidence regarding the site inspection that is already contained in the record.

SOURCE: IC; (01)EH1499.2.90. -->     SECTION 90. IC 33-3-5-15 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 15. (a) The tax court shall render its decisions in writing.
    (b) A decision of the tax court remanding the matter of assessment of property under IC 6-1.1-15-8 to the state Indiana board of tax commissioners review shall specify the issues on remand on which the state Indiana board of tax commissioners is to act.
    (c) The decisions of the tax court may be appealed directly to the supreme court.
SOURCE: IC; (01)EH1499.2.91. -->     SECTION 91. IC 36-2-5-3 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3. (a) The county fiscal body shall fix the compensation of officers, deputies, and other employees whose compensation is payable from the county general fund, county highway fund, county health fund, county park and recreation fund, aviation fund, or any other fund from which the county auditor issues warrants for compensation. This includes the power to:
        (1) fix the number of officers, deputies, and other employees;
        (2) describe and classify positions and services;
        (3) adopt schedules of compensation; and
        (4) hire or contract with persons to assist in the development of schedules of compensation.
    (b) The county fiscal body shall fix the annual compensation of a county assessor who has attained a level two certification under IC 6-1.1-35.5 at an amount that is one thousand dollars ($1,000) more than the annual compensation of an assessor who has not attained a level two certification. The county fiscal body shall fix the annual compensation of a county or township deputy assessor who has attained a level two certification under IC 6-1.1-35.5 at an amount that is five hundred dollars ($500) more than the annual compensation of a county or township deputy assessor who has not attained a level two certification.
     (c) Notwithstanding subsection (a), the board of each local health department shall prescribe the duties of all its officers and employees, recommend the number of positions, describe and classify positions and services, adopt schedules of compensation, and hire and contract with persons to assist in the development of schedules of compensation.
    (c) (d) This section does not apply to community corrections programs (as defined in IC 11-12-1-1 and IC 35-38-2.6-2).
SOURCE: IC; (01)EH1499.2.92. -->     SECTION 92. IC 36-2-7-13 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 13. The county fiscal body may grant to the county assessor, in addition to the compensation fixed under IC 36-2-5, a per diem for each day that the assessor is engaged in general reassessment activities, including service on the county land valuation commission. This section applies regardless of whether professional assessing services are provided under a contract to one (1) or more townships in the county.
SOURCE: IC; (01)EH1499.2.93. -->     SECTION 93. IC 36-4-10-5 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 5. (a) This section applies to second class cities.
    (b) The fiscal officer is the head of the city department of finance. The fiscal officer shall do the following:
        (1) Prescribe the form of reports and accounts to be submitted to the department.
        (2) Sign and issue all warrants on the city treasury.
        (3) Audit and revise all accounts and trusts in which the city is concerned.
        (4) Keep separate accounts for each item of appropriation made for each city department, including a statement showing the amount drawn on each appropriation, the unpaid contracts charged against it, and the balance remaining.
        (5) At the end of each fiscal year, submit under oath to the city legislative body a report of the accounts of the city published in pamphlet form and showing revenues, receipts, expenditures, and the sources of revenues.
        (6) Maintain custody of the records of the department and turn them over to the fiscal officer's successor in office.
        (7) Perform duties prescribed by statute concerning the negotiation of city bonds, notes, and warrants.
        (8) Keep a register of bonds of the city and of transfers of those bonds.
        (9) Manage the finances and accounts of the city and make investments of city money, subject to the ordinances of the legislative body.
        (10) Issue city licenses on payment of the license fee.
        (11) Collect fees as fixed by ordinance.
        (12) Pay into the city treasury, once each week, all fees and other city money collected by the department during the preceding week, specifying the source of each item.
        (13) Prescribe payroll and account forms for all city offices.
        (14) Prescribe the manner in which salaries shall be drawn.
        (15) Prescribe the manner in which creditors, officers, and employees shall be paid.
        (16) Provide that all salaries are payable monthly, unless the legislative body establishes more frequent payments.
        (17) Notify the city executive of the failure of any city officer to collect money due the city or to pay city money into the city treasury.
        (18) Draw warrants on the city treasury for miscellaneous city expenditures not made under the direction of a department and not specifically fixed by statute.
         (19) Examine for proper form concerning city taxes the tax duplicates held by the county auditor and county treasurer.
SOURCE: IC; (01)EH1499.2.94. -->     SECTION 94. IC 36-6-8-5 IS AMENDED TO READ AS FOLLOWS

[EFFECTIVE JULY 1, 2001]: Sec. 5. (a) When performing the real property reassessment duties prescribed by IC 6-1.1-4, an elected a township assessor may receive per diem compensation, in addition to salary, at a rate fixed by the county fiscal body, for each day that he is engaged in reassessment activities, including service on the county land valuation commission.
    (b) Subsection (a) applies regardless of whether professional assessing services are provided to a township under contract.

SOURCE: IC 6-1.1-12.1-5.8; IC 6-1.1-30-9. -->     SECTION 95. THE FOLLOWING ARE REPEALED [EFFECTIVE UPON PASSAGE]: IC 6-1.1-12.1-5.8; IC 6-1.1-30-9.
SOURCE: IC 6-1.1-33. -->     SECTION 96. IC 6-1.1-33 IS REPEALED [EFFECTIVE JULY 1, 2001].
SOURCE: IC 6-1.1-4-13.6. -->     SECTION 97. IC 6-1.1-4-13.6 IS REPEALED [EFFECTIVE JANUARY 1, 2002].
SOURCE: -->     SECTION 98. [EFFECTIVE JULY 1, 2001] (a) A petition for review to the state board of tax commissioners under IC 6-1.1-15-3 with respect to which the state board has not issued a final determination before July 1, 2001, is transferred from the state board to the Indiana board of tax review on July 1, 2001.
    (b) IC 6-1.1-15-4 and IC 6-1.1-15-5, both as amended by this act, apply to petitions for review transferred under subsection (a).
    (c) The state board of tax commissioners shall transfer by August 1, 2001, the records relating to each petition for review under this SECTION.

SOURCE: -->     SECTION 99. [EFFECTIVE UPON PASSAGE] (a) Notwithstanding IC 6-1.1-4-27, as amended by this act, with respect to the reassessment fund established for the general reassessment to be completed on or before March 1, 2002, under IC 6-1.1-4-4, as amended by this act, the state board of tax commissioners may approve levies under IC 6-1.1-4-27 for property taxes due in 2002 and 2003 if the state board determines it is appropriate because the estimated cost of the general reassessment has changed.
    (b) This SECTION expires January 1, 2004.

SOURCE: IC 33-3-5-2, as amended by this act, the tax court has exclusive jurisdiction over any case that arises under the tax laws of this state and that is an initial appeal initiated after June 30, 2001, of a final determination made by the state board of tax commissioners if the following apply:
; (01)EH1499.2.95. -->     SECTION 100. [EFFECTIVE JULY 1, 2001] Notwithstanding IC 33-3-5-2, as amended by this act, the tax court has exclusive jurisdiction over any case that arises under the tax laws of this state and that is an initial appeal initiated after June 30, 2001, of a final determination made by the state board of tax commissioners if the following apply:
        (1) The tax court would have had jurisdiction over the case if the appeal had been initiated before July 1, 2001.
        (2) This act does not provide that the final determination is

subject to appeal to the Indiana board of tax review.

SOURCE: ; (01)EH1499.2.101. -->     SECTION 101. [EFFECTIVE UPON PASSAGE] (a) The commission on state tax and financing policy (IC 2-5-3) shall study the issue of annual adjustments to the true tax values of real property in Indiana and the need for periodic physical inspections of real property. The commission may recommend to the general assembly any statutory changes necessary or desirable to implement a system for making annual adjustments and any changes to the laws governing general reassessments when an annual adjustment system is in place.
    (b) This SECTION expires January 1, 2003.

SOURCE: ; (01)EH1499.2.102. -->     SECTION 102. [EFFECTIVE UPON PASSAGE] (a) IC 6-1.1-3-7.5, as amended by this act, applies to property taxes first due and payable after December 31, 2001.
    (b) IC 6-1.1-15-4, as amended by this act, applies to petitions for review filed under IC 6-1.1-15-3, as amended by this act, after June 30, 2001.
    (c) IC 6-1.1-15-5, as amended by this act, applies to final determinations issued under IC 6-1.1-15-4, as amended by this act, after June 30, 2001.

    (d) IC 6-1.1-15-6, as amended by this act, applies to appeals initiated under IC 6-1.1-15-5, as amended by this act, after June 30, 2001.
    (e) IC 6-1.1-26-5, as amended by this act, applies to refunds on refund claims filed after June 30, 2001.

SOURCE: ; (01)EH1499.2.103. -->     SECTION 103. [EFFECTIVE JANUARY 1, 2001 (RETROACTIVE)] (a) The following, each as amended by this act, apply to property taxes first due and payable after December 31, 2001:
        IC 6-1.1-10-18.5
        IC 6-1.1-20.5-1
        IC 6-1.1-20.5-3
        IC 6-1.1-20.5-4
    (b) The following, each as added by this act, apply to property taxes first due and payable after December 31, 2001:
        IC 6-1.1-20.5-1.3
        IC 6-1.1-20.5-1.5
        IC 6-1.1-20.5-2.3
    (c) The following, each as amended by this act, apply to property taxes first due and payable after December 31, 2002:
        IC 6-1.1-3-7
        IC 6-1.1-3-7.5
        IC 6-1.1-12-28.5
        IC 6-1.1-12-35
        IC 6-1.1-12.1-5.5
        IC 6-1.1-20.8-2
        IC 6-1.1-37-7
        IC 6-1.1-40-11
     (d) Credits under IC 6-1.1-20.5 with respect to taxes payable in calendar year 2001 apply under IC 6-1.1-20.5 as in effect on December 31, 2000.
     (e) This SECTION expires January 1, 2004.

SOURCE: ; (01)EH1499.2.104. -->     SECTION 104. [EFFECTIVE JANUARY 1, 1999 (RETROACTIVE)] (a) As used in this SECTION, "assessment date" has the meaning set forth in IC 6-1.1-1-2.
    (b) As used in this SECTION, "qualifying city" means a city having a population of more than ninety thousand (90,000) but less than one hundred ten thousand (110,000).
    (c) As used in this SECTION, "qualifying corporation" means a nonprofit corporation that:
        (1) provides services to:
            (A) affiliated hospitals; and
            (B) affiliated long term care, intermediate care, residential care, and outpatient care facilities;
        (2) on the 1999 assessment date, owned tangible real and personal property located in a qualifying city;
        (3) with respect to the 2000 assessment date, filed a property tax exemption application under IC 6-1.1-11 and was granted an exemption for tangible real and personal property:
            (A) owned by the corporation; and
            (B) located in the qualifying city referred to in subdivision (2); and
        (4) with respect to the 1999 assessment date, was denied a property tax exemption for tangible real and personal property:
            (A) owned by the corporation; and
            (B) located in the qualifying city referred to in subdivision (2);
        on the grounds that the corporation failed to file an exemption application for that assessment date.
    (d) Notwithstanding IC 6-1.1-11, the county auditor of a county in which tangible real and personal property owned by a qualifying corporation was located on the 1999 assessment date shall treat that property as exempt from property tax for that assessment date.
    (e) This SECTION expires January 1, 2002.

SOURCE: ; (01)EH1499.2.105. -->     SECTION 105. An emergency is declared for this act.