HB 1921-2_ Filed 02/26/2001, 21:21


Text Box


    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER


[
HOUSE MOTION ____

]

MR. SPEAKER:

    I move that House Bill 1921 be amended to read as follows:

    Page 1, between the enacting clause and line 1, begin a new paragraph and insert:
     SOURCE: IC 6-1.1-15-4; (01)MO192102.1. --> "SECTION 1. IC 6-1.1-15-4 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: 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 board of tax commissioners shall conduct a hearing at its earliest opportunity. In addition, the division of appeals of the state board may assess the property in question, correcting any errors which may have been made. The state board of tax commissioners, including its division of appeals, is not required to assess the property in question. The state board of tax commissioners, including it division of appeals, may limit the scope of the appeal to the issues raised in the petition and the evaluation of the evidence presented in support of those issues. The division of appeals of the state 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 board shall give these notices at least ten (10) thirty (30) days before the day fixed for the hearing.
    (b) If a petition for review does not comply with the state board of tax commissioners' instructions for completing the form prescribed under section 3 of this chapter, the division of appeals of the state 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 board of tax commissioners shall deny a corrected petition for review if it does not substantially comply with the state board of tax commissioners' instructions for completing the form prescribed under section 3 of this chapter.
    (c) The state 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 board shall issue instructions for completion of the form. The form must require the division of appeals of the state 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 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 board 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) Except as provided in subsection (f), the division of appeals of the state board of tax commissioners shall conduct a hearing within six (6) nine (9) months after a petition in proper form is filed with the division, excluding any time due to a delay reasonably caused by the petitioner.
     (f) With respect to an appeal of a real property assessment that takes effect on the assessment date on which a general reassessment of real property takes effect under IC 6-1.1-4-4, the division of appeals of the state tax board of tax commissioners shall conduct a hearing within one (1) year after a petition in proper form is filed with the division, excluding any time due to a delay reasonably caused by the petitioner.
     (g) Except as provided in subsection (h), the division of appeals shall make a determination within the later of forty-five (45) ninety (90) days after the hearing or the date set in an extension order issued by the chairman of the state board of tax commissioners.
     (h) With respect to an appeal of a real property assessment that takes effect on the assessment date on which a general reassessment of real property takes effect under IC 6-1.1-4-4, the division of appeals shall make a determination within the later of one hundred eighty (180) days after the hearing or the date set in an extension ordered issued by the chairman of the state tax board of tax commissioners.
    (i)
However, The state board of tax commissioners may not extend the final determination date under subsection (g) or (h) by

more than one hundred eighty (180) days.
     (j) Except as provided in subsection (g): (k):
        (1) the failure of the division of appeals to make a determination within the time allowed by this subsection shall be treated as a final determination of the state 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) (k) 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) (g) or (h) 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.

     (l) 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. A person wishing to introduce
evidence described in this subsection shall exchange all documentary evidence and identify all witnesses and a brief statement of their testimony:
        (1) to all parties to the appeal; and
        (2) at least fifteen (15) days before the hearing required under subsection (a).
".
    Page 2, between lines 32 and 33, begin a new paragraph and insert:
"SECTION 3. IC 33-3-5-2 IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: 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 board of tax commissioners.
    (b) The tax court also has any other jurisdiction conferred by statute.
    (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 In an appeal to the tax court, the county or township assessor 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) (e) 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: Page 3, line 10; (01)MO192103.3. -->     Page 3, line 10, delete "The tax court shall review" and insert " Judicial review of disputed issues of

fact must be confined to:
        (1) the record of the proceeding before the state board of tax commissioners, including its division of appeals; and
        (2) any additional evidence taken under subsection (c).
The tax court may not try the cause de novo or substitute its judgment for that of the state board of tax commissioners, including its division of appeals. Judicial review is limited only to those issues raised before the state board of tax commissioners, or otherwise described by the state board of tax commissioners, including its division of appeals, in its final determination.
    (b) A person may obtain judicial review of an issue that was not raised before the state board of tax commissioners 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 state board of tax commissioners' action.

     (c) The tax court may receive evidence in addition to that contained in the record of the determination of the state board of tax commissioners, including its division of appeals, only if it relates to the validity of the determination at the time it was taken and is needed to decide disputed issues regarding one (1) or both 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.
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.
    (d) The tax court may remand a matter to the state board of tax commissioners before final disposition of a petition for review with directions that the state board of tax commissioners or its division of appeals, as appropriate, conduct further factfinding or that the state board of tax commissioners or its division of appeals, as appropriate, prepare an adequate record, if:
        (1) the state board of tax commissioners or its division of appeals failed to prepare or preserve an adequate record;
        (2) the state board of tax commissioners or its division of appeals improperly excluded or omitted evidence from the record; or

         (3) a relevant law changed after the action of the state board of tax commissioners or its division of appeals and the tax court determines that the new provision of the law may control the outcome.
    (e) The burden of demonstrating the invalidity of an action taken by the state board of tax commissioners, including its division of appeals, is on the party to the judicial review proceeding asserting the invalidity.

     (f) The validity of an action taken by the state board of tax commissioners, including its division of appeals, shall be determined in accordance with the standards of review provided in this section as applied to the agency action at the time it was taken.
    (g) The tax court shall make findings of fact on each material issue on which the court's decision is based.
    (h) The tax court shall grant relief under section 15 of this chapter only if the tax court determines that a person seeking judicial relief from a final determination of the state board of tax commissioners has been prejudiced by an action by the state board of tax commissioners, including its division of appeals, that is:
        (1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with the law;
        (2) contrary to constitutional right, power, privilege, or immunity;
        (3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory right;


        (4) without observance or procedure required by law; or
        (5) unsupported by substantial and reliable evidence.
".
    Page 3, delete lines 11 through 16.
    Page 3, line 17, delete "(c)" and insert " (i)".
    Page 3, line 21, delete "(d)" and insert " (j)".
    Page 3, line 31, delete "(e)" and insert " (k)".
    Page 4, line 37, delete "to" and insert " to:
         (1)".
    Page 4, line 39, delete "." and insert " ; and
         (2) with respect to tax appeals initiated before the effective date of this SECTION that have not had a hearing or trial in the tax court, the state board of tax commissioners has sixty (60) days after the effective date of this SECTION to prepare and certify a record of proceedings to the tax court. The county or township whose assessment is being challenged has sixty (60) days after the date the certified record is filed with the tax court to intervene in the action.".
    Renumber all SECTIONS consecutively.
    (Reference is to HB 1921 as printed February 23, 2001.)

________________________________________

Representative FOLEY


RH 192101/DI to
2001