323 chapters · 4,465 sections in this title.
Ind. Code § 6-1.1-12.4-1 "Official"
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Sec. 1. For purposes of this chapter, "official" means: (1) a county auditor; (2) a county assessor; or (3) a township assessor (if any). As added by P.L.193-2005, SEC.8. Amended by P.L.146-2008, SEC.129.
Ind. Code § 6-1.1-12.4-10 Appeal of termination
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Sec. 10. A property owner whose deduction is terminated under section 8 of this chapter may appeal the official's decision by filing a complaint in the office of the clerk of the circuit or superior court together with a bond conditioned to pay the costs of the appeal if the appe…
Ind. Code § 6-1.1-12.4-11 Taxes not due while appeal pending
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Sec. 11. If an appeal under section 10 of this chapter is pending, the taxes resulting from the termination of the deduction are not due until after the appeal is finally adjudicated and the termination of the deduction is finally determined. As added by P.L.193-2005, SEC.8.
Ind. Code § 6-1.1-12.4-12 Change of ownership
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Sec. 12. If ownership of the real property or new personal property changes, the deduction under this chapter continues to apply to the real property or personal property, and the amount of deduction is the product of: (1) the percentage under section 2(c)(2)(B) or 3(c)(2)(B) of …