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Senate Bill 387

Engrossed Senate Bill (S)

DIGEST

PTABOA matters. Provides that, if a taxpayer's representative fails to appear at a scheduled hearing for review before a county property tax assessment board of appeals (PTABOA), then the taxpayer's representative waives the right to represent the taxpayer in any subsequent proceeding concerning the issues that were scheduled for review before the PTABOA. Requires each PTABOA to submit an annual report of the notices for review filed with the PTABOA in the preceding year. Requires that the report must include the following: (1) The total number of notices for review filed with the PTABOA. (2) The number of notices for PTABOA matters. Provides that, if a taxpayer's representative fails to appear at a scheduled hearing for review before a county property tax assessment board of appeals (PTABOA), then the taxpayer's representative waives the right to represent the taxpayer in any subsequent proceeding concerning the issues that were scheduled for review before the PTABOA. Requires each PTABOA to submit an annual report of the notices for review filed with the PTABOA in the preceding year. Requires that the report must include the following: (1) The total number of notices for review filed with the PTABOA. (2) The number of notices for review that were resolved by a preliminary informal meeting. (3) The number of notices for review in which a hearing was conducted by the PTABOA. (4) The number of written decisions issued by the PTABOA. (5) The number of decisions pending with the PTABOA. (6) The number of reviews resolved through a preliminary meeting that were resolved in favor of the taxpayer, assessor, or some other manner. (7) The number of reviews resolved through a written decision by the PTABOA that were resolved in favor or a taxpayer, assessor, or some other manner. Requires that the report must be submitted to the department of local government finance, the Indiana board of tax review, and the legislative services agency. ... View more