Sen. Becker’s SB 51 precludes a taxpayer or assessing official from obtaining Board of Tax Review review of an action by the county’s property tax assessment board of review if the taxpayer or assessing official did not show up at the county board of review’s hearing. However, it allows the Indiana Board of Tax Review to review the decision anyway if the absence at the county level was due to reasons that would justify a trial court setting aside a default judgment in a case before the trial court.
This makes some sense inasmuch as, if the person had showed up at the county proceeding, the person could have advocated the “right” action to the county board. If the county board got things wrong, it’s arguably because the person did not bother to advocate for the correct action.
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