IN HB1082 | 2023 | Regular Session
Status
Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 9 2023 - 25% progression, died in committee
Action: 2023-01-09 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 9 2023 - 25% progression, died in committee
Action: 2023-01-09 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Assessment procedures. Requires a township or county assessor to document any changes made to the parcel characteristics of real property from the previous year's assessment in an assessment of the real property. Provides that in an appeal of the assessment, the township or county assessor has the burden of proving the validity of any change to the parcel characteristics. Allows a taxpayer to submit a preferred appraisal approach for assessment of certain rental property. Provides that, on appeal, if a township or county assessor has failed to use the preferred appraisal approach, the taxpayer shall be awarded reasonable attorney's fees, court costs, and other reasonable expenses.
Title
Assessment procedures.
Sponsors
History
Date | Chamber | Action |
---|---|---|
2023-01-09 | House | First reading: referred to Committee on Ways and Means |
2023-01-09 | House | Authored by Representative Teshka |
2023-01-09 | House | Coauthored by Representative Manning |
Subjects
ASSESSORS
COUNTY GOVERNMENT
PROPERTY TAXES, Assessments, Notices, and Penalties
TOWNSHIPS AND TOWNSHIP OFFICERS
COUNTY GOVERNMENT
PROPERTY TAXES, Assessments, Notices, and Penalties
TOWNSHIPS AND TOWNSHIP OFFICERS
Indiana State Sources
Type | Source |
---|---|
Summary | https://iga.in.gov/legislative/2023/bills/house/1082/details |
Text | https://iga.in.gov/legislative/2023/bills/house/1082/#1.INTR |