50 IAC 18-5-2 Appeal of assessments

Sec. 2. (a) The petitioner that petitioned for reassessment of an industrial company's true tax value under this article, the industrial company, or the county assessor of the county in which the industrial facility is located may appeal the final assessment determination made by the department under this article to the department. (b) The department shall hold a hearing on any appeal filed under subsection (a) and issue a final order within one (1) year of the date the appeal is filed.