50 IAC 19-2-4 Appeal of assessments

Sec. 4. (a) The industrial company or the county assessor of the county in which the industrial facility is located may appeal an assessment by the department made under this article to the Indiana board of tax review. (b) If the industrial company or the county assessor appeals an assessment made by the department, the department must notify the county auditor of the appeal. (c) An appeal under this section will be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. (d) An assessment made under this article that is not timely appealed is a final order of the department and is not subject to further appeal.