Recent Developments in Indiana Taxation - I.U. School of Law ...

1118 INDIANA LAW REVIEW [Vol. 40:1103
“merchantable timber.” 150
The GA repealed the following:
I.C. § 6-1.1-6-10—Assessment required.
(1)
(2) I.C. § 6-1.1-6-22—Withdrawal of application; appeals.
(3) I.C. § 6-1.1-6-6.5—Assessment of certain wildlife habitats.
(4) I.C. § 14-36-1-36—Land not classified as native forest land or forest
plantations. 151
The GA reclassified land classified as “wildlife habitat” under I.C. §
6-1.1-6.5 (repealed) to “wildlands” under I.C. § 6-1.1-6. 152
The GA amended I.C. § 6-1.1-1-8 (effective July 1, 2006) to add I.C. §
6-1.1-37-10.7 to the definition of “general assessment provisions.” 153
The GA amended I.C. § 6-1.1-19-2 (effective March 17, 2006) to specify that
a school corporation must file an appeal for emergency financial relief with the
DLGF for the ensuing calendar before September 20 of the calendar year
154
immediately preceding the ensuing calendar year. This amendment also allows
a shortfall appeal to be filed (1) before December 31, or (2) before March 1 with
155
the approval of the county fiscal body. Further, this amendment requires the
fiscal officer of the appealing school corporation to file a copy of the appeal
petition with the county auditor and treasurer. 156
The GA amended I.C. § 6-1.1-21-2 (effective March 17, 2006) to eliminate
157
“on or before March 1” from the definition of the “Auditor’s abstract.” This
amendment also corrected the definition of “total county tax levy” to change the
statutory cite for library capital project funds and art association funds. 158
Further, this amendment eliminated “on or before March 1” from the definition
of “tax duplicate.” 159
The GA amended I.C. § 6-1.1-22-3 (effective March 17, 2006) to add
language requiring a county auditor who receives a copy of an appeal petition for
levy relief or emergency financial relief filed with the DLGF to postpone
160
preparation of the tax duplicate until the appeal is resolved. If the tax duplicate
has been prepared prior to receipt of the copy of the appeal, the county auditor
161
must prepare a revised tax duplicate after the appeal is resolved. The GA also
amended I.C. § 6-1.1-22-5 (effective March 17, 2006) to add language requiring
150. Id. § 28.
151. Id. § 30.
152. Id. § 32.
153. 2006 Ind. Legis. Serv. P.L. 67-2006 (S.E.A. 355) § 1 (West).
154. Id. § 3.
155. Id.
156. Id.
157. Id. § 4.
158. Id.
159. Id.
160. Id. § 5.
161. Id.