SB 1-1_ Filed 11/24/2003, 09:27 Kenley
SENATE MOTION
MR. PRESIDENT:
I move
that Senate Bill 1 be amended to read as follows:
SOURCE: Page 19, line 2; (04)MO000119.19. -->
Page 19, line 2, delete "request".
Page 19, line 2, delete "with the township assessor to"
Page 19, line 3, delete "review the assessment".
Page 19, line 3, delete "the taxpayer's right".
Page 19, line 17, delete "township assessor;" and insert " county or
township official referred to in this subsection;".
Page 19, delete line 25 and insert " county or township official
referred to in subsection (a):".
Page 19, line 29, reset in roman "county".
Page 19, line 29, delete "township".
Page 19, line 29, strike "assessor" and insert " or township official
referred to in subsection (a)".
Page 20, line 35, strike "township assessor" and insert " county or
township official referred to in subsection (a)".
Page 20, line 36, after "petition," insert " a written request for a
preliminary conference,".
Page 20, line 36, reset in roman "attempt to".
Page 20, line 36, delete "a written request for a".
Page 20, line 37, delete "preliminary conference,".
Page 21, line 10, strike "township assessor" and insert " county or
township official referred to in subsection (a)".
Page 21, line 17, after "and the" delete "township assessor." and
insert " official.".
Page 21, line 17, after "The" delete "township assessor" and insert
" official".
Page 21, line 25, after "official" insert " referred to in subsection
(a)".
Page 21, line 27, delete "township assessor's".
Page 21, line 28, after "disagreement" insert " by the official".
Page 21, line 29, delete "township assessor" and insert " official".
Page 21, line 34, strike "township assessor" and insert " county or
township official referred to in subsection (a)".
Page 21, line 37, strike "township assessor;" and insert " official;".
Page 22, line 4, delete "county property tax assessment".
Page 22, line 5, delete "(j) and (k)," and insert " (k) and (l),".
Page 22, line 7, delete "township" and insert " official's".
Page 22, line 8, delete "assessor's".
Page 22, line 11, strike "township assessor or county assessor for
the county" and insert " county or township official referred to in
subsection (a)".
Page 22, line 17, delete "(j)" insert " (k)".
Page 22, line 19, delete "(k)." and insert " (l).".
Page 22, between lines 19 and 20 begin a new paragraph and insert:
" (j) If the township assessor does not attempt to hold a
preliminary conference, the taxpayer may file a request in writing
with the county assessor for a hearing before the property tax
assessment board of appeals. If the board determines that the
county or township official referred to in subsection (a) did not
attempt to hold a preliminary conference, the board shall hold a
hearing. The taxpayer and the county or township official whose
original determination is under review are parties to the
proceeding before the board of appeals. The hearing must be held
within ninety (90) days of the receipt by the board of appeals of
the taxpayer's hearing request under this subsection. The
requirements of subsection (i) with respect to:
(1) participation in the hearing by the taxpayer and the
township assessor or county assessor; and
(2) the procedures to be followed by the county board;
apply to a hearing held under this subsection.".
Page 22, line 20, delete "(j)" and insert " (k)".
Page 22, line 29, delete "(k)" and insert " (l)".
Page 22, line 39, delete "(l)" and insert " (m)".
Page 23, line 1, delete "(i);" and insert " (i) or (j);".
Page 23, line 40, delete "township assessor" and insert " the county
or township official".
Page 24, between lines 8 and 9 begin a new paragraph and insert:
SOURCE: IC 6-1.1-15-3; (04)MO000119.15. -->
"SECTION 15. IC 6-1.1-15-3, AS AMENDED BY P.L.256-2003,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 3. (a) A taxpayer may obtain a review by the
Indiana board 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. A township assessor,
county assessor, member of a county property tax assessment board
of appeals, or county property tax assessment board of appeals that
made the original determination under appeal under this section is a
party to the review under this section to defend the determination. At
the time that notice is given to the taxpayer, the taxpayer shall also be
informed in writing of:
(1) the taxpayer's opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain
review under this section.
(b) A township assessor or county assessor may obtain a review by
the Indiana board of any assessment which the township assessor or
the county assessor has made, upon which the township assessor or
the county assessor has passed, or which has been made over the
township assessor's or the county assessor's protest.
(c) In order to obtain a review by the Indiana board 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 Indiana board shall prescribe the form of the petition for
review of an assessment determination by the county property tax
assessment board of appeals. The 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
Indiana board. The form must require the petitioner to specify the
following:
(1) If the county or township official held a preliminary
conference under section 1(f) of this chapter, the items listed
in section 1(e)(1) 1(g)(1) and 1(e)(2) 1(g)(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
Indiana board 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 6-1.1-15-4; (04)MO000119.16. -->
SECTION 16. IC 6-1.1-15-4, AS AMENDED BY P.L.245-2003,
SECTION 13, 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 Indiana board shall
conduct a hearing at its earliest opportunity. The Indiana board may:
(1) assign:
(A) full;
(B) limited; or
(C) no;
evidentiary value to the assessed valuation of tangible property
determined by stipulation submitted as evidence of a comparable
sale; and
(2) correct any errors 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 is
not required to assess the property in question. The 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 Indiana board shall give these notices at least 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 property reassessment fund
under IC 6-1.1-4-27.5. 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.
(b) If a petition for review does not comply with the Indiana board's
instructions for completing the form prescribed under section 3 of this
chapter, the Indiana board 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 Indiana board shall deny a corrected
petition for review if it does not substantially comply with the Indiana
board's instructions for completing the form prescribed under section
3 of this chapter.
(c) The Indiana board shall prescribe a form for use in processing
petitions for review of actions by the county property tax assessment
board of appeals. The Indiana board shall issue instructions for
completion of the form. The form must require the Indiana board to
indicate agreement or disagreement with each item that is:
(1)
if the county or township official held a preliminary
conference under section 1(f) of this chapter, indicated on the
petition submitted under
section 1(e) of this chapter; that section
by the taxpayer and the official;
(2) included in the township assessor's response under section
1(g) of this chapter; and
(3) (2) included in the county property tax assessment board of
appeals' findings, record, and determination under section
2.1(d)
2.1(c) of this chapter.
The form must also require the Indiana board to indicate the issues in
dispute and its reasons in support of its resolution of those issues.
(d) After the hearing the Indiana 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 Indiana board shall
conduct a hearing not later than nine (9) months after a petition in
proper form is filed with the Indiana board, 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 Indiana board shall
conduct a hearing not later than one (1) year after a petition in proper
form is filed with the Indiana board, excluding any time due to a delay
reasonably caused by the petitioner.
(g) Except as provided in subsection (h), the Indiana board shall
make a determination not later than the later of ninety (90) days after
the hearing or the date set in an extension order issued by the Indiana
board.
(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 Indiana board shall make
a determination not later than the later of one hundred eighty (180) days
after the hearing or the date set in an extension order issued by the
Indiana board.
(i) Except as provided in subsection (n), the Indiana board may not
extend the final determination date under subsection (g) or (h) by more
than one hundred eighty (180) days. If the Indiana board fails to make
a final determination within the time allowed by this subsection, the
entity that initiated the petition may:
(1) take no action and wait for the Indiana board to make a final
determination; or
(2) petition for judicial review under section 5(g) of this chapter.
(j) A final determination must include separately stated findings of
fact for all aspects of the 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.
(k) The Indiana board may limit the scope of the appeal to the issues
raised in the petition and the evaluation of the evidence presented to the
county property tax assessment board of appeals in support of those
issues only if all persons participating in the hearing required under
subsection (a) agree to the limitation. 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.
(l) The Indiana board:
(1) may require the parties to the appeal to file not more than five
(5) business days before the date of the hearing required under
subsection (a) documentary evidence or summaries of statements
of testimonial evidence; 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.
(m) A party to a proceeding before the Indiana board shall provide
to another party to the proceeding the information described in
subsection (l) if the other party requests the information in writing at
least ten (10) days before the deadline for filing of the information under
subsection (l).
(n) The county assessor may:
(1) appear as an additional party if the notice of appearance is filed
before the review proceeding; or
(2) with the approval of the township assessor, represent the
township assessor;
in a review proceeding under this section.
(o) The Indiana board may base its final determination on a
stipulation between the respondent and the petitioner. If the final
determination is based on a stipulated assessed valuation of tangible
property, the Indiana board may order the placement of a notation on
the permanent assessment record of the tangible property that the
assessed valuation was determined by stipulation. The Indiana board
may:
(1) order that a final determination under this subsection has no
precedential value; or
(2) specify a limited precedential value of a final determination
under this subsection.".
SOURCE: Page 103, line 12; (04)MO000119.103. -->
Page 103, between lines 12 and 13, begin a new paragraph and
insert:
"
(c) The department of local government finance may not
prescribe a form for taxpayers to request a hearing before the
county property tax assessment board of appeals under
IC 6-1.1-15-1(j), as added by this act. Any written document
requesting the hearing is sufficient.".
Page 103, line 13, delete "(c)" and insert "
(d)".
Renumber all SECTIONS consecutively.
(Reference is to SB 1 as printed November 21, 2003.)
________________________________________
Senator KENLEY