Bill Title: Property tax assessment. Provides that an assessor has the burden of proving that an increase in an assessment is correct, in any review or appeal before the county property tax assessment board of appeals and in any appeals taken to the Indiana board of tax review, the Indiana tax court, or the Indiana supreme court, regardless of the amount of the increase in the assessed value of the property. (Current law provides that the assessor has this burden of proof if the assessment increases by more than 5% over the assessment for the prior year.) Provides that an assessor who

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-01-14 - First Reading: referred to Committee on Tax & Fiscal Policy [SB0468 Detail]

Text: Latest bill text (Introduced) [PDF]

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