Indiana Code
Ind. Code § 6-1.1-9-1 (2025)
Notice to taxpayers
✓ 2025 Indiana Code: the 2026 session is not included
Sec. 1. If a township assessor (if any), county assessor, or county property tax assessment board of appeals believes that any taxable tangible property has been omitted from or undervalued on the assessment rolls or the tax duplicate for any year or years, the official or board shall give written notice under IC 6-1.1-3-20 or IC 6-1.1-4-22 of the assessment or increase in assessment. The notice shall contain a general description of the property and a statement describing the taxpayer's right to a review with the county property tax assessment board of appeals under IC 6-1.1-15-1.1.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.7; P.L.6-1997, SEC.33; P.L.1-2004, SEC.12 and P.L.23-2004, SEC.13; P.L.219-2007, SEC.23; P.L.146-2008, SEC.102; P.L.232-2017, SEC.6.
Notes of Decisions
Cited in 12
cases (1 in the last 5 years), 1981–2024 · leading case: Big Foot Stores LLC v. Franklin Twp. Assessor, 919 N.E.2d 621 (Ind. T.C. 2009).
Big Foot Stores LLC v. Franklin Twp. Assessor, 919 N.E.2d 621 (Ind. T.C. 2009). “More specifically, the Indiana Board determined that the Assessors' interim assessments were authorized under Indiana Code § 6-1.1-9-1 3 and then concluded that because Big Foot failed to present any probative evidence as to the actual market values-in-use of its properties, the…”
CHARWOOD LLC v. Bartholomew Cnty. Assessor, 906 N.E.2d 946 (Ind. T.C. 2009). “While the Petitioners have presented both a general and a specific issue for the Court's consideration, the Court consolidates them and restates the issue for review as: whether the PTABOA's 2003 interim reassessments were authorized under Indiana Code § 6-1.1-9-1. FACTS AND…”
Scheub v. State Bd. of Tax Commissioners, 716 N.E.2d 638 (Ind. T.C. 1999). “1-13-8, that Barezak failed to provide notice of the interim reassessment under section 6-1.1-9-1, and that the State Board improperly declined to increase the assigned value of physical depreciation on his home from 45% to 60%.”
Charwood LLC v. Bartholomew Cnty. Assessor, 906 N.E.2d 946 (Ind. T.C. 2009). “While the Petitioners have presented both a general and a specific issue for the Court's consideration, the Court consolidates them and restates the issue for review as: whether the PTABOA's 2003 interim reassessments were authorized under Indiana Code § 6-1.1-9-1. FACTS AND…”
Prop. Dev. Co. Four, LLC v. Grant Cnty. Assessor, 31 N.E.3d 1049 (Ind. T.C. 2015). “The Assessor, on the other hand, argued that Indiana Code § 6-1.1-9-1 et seq. authorized the assessments and that Property Development’s claim of insufficient notice lacked merit.”
Damon Corp. v. Indiana State Bd. of Tax Commissioners, 738 N.E.2d 1102 (Ind. T.C. 2000). “4 Consequently, there is no evidence that Mallard appealed the 1989 assessment on the basis that the property had been undervalued or omitted pursuant to I.C. § 6-1.1-9-1 to 9-9. As such, Damon is not afforded the protection of a bona fide purchaser under I.”
Dowell v. Fleetwood, 420 N.E.2d 1356 (Ind. Ct. App. 1981). “Ind. Code 6-1.1-9-1. The trial court, relative to the payment of taxes, found: (i * * * 4.”
Kent Co. v. State Bd. of Tax Commissioners, 685 N.E.2d 1156 (Ind. T.C. 1997). “1-14-10 (West 1989) (authority of State Board to sua sponte increase assessment); § 6-1.1-9-1 (West 1989) (authority of lower taxation officials to sua sponte increase assessment) (amended 1993).”
Southlake Indiana LLC v. Lake Cnty. Assessor, 181 N.E.3d 484 (Ind. T.C. 2020). “DISCUSSION AND ANALYSIS At the outset, the Court notes that Southlake has claimed, as it did before the Indiana Board, that the Ross Township Assessor violated Indiana Code § 6-1.1-9-1 when, in 2014, she retroactively increased the Mall’s 2011, 2012, and 2013 assessments based…”
Convention Headquarters Hotels LLC v. Marion Cnty. Assessor, 236 N.E.3d 747 (Ind. T.C. 2024). “]” See I.C. § 6-1.1-9-1. If such a situation arises, an assessing official may reassess a property or increase its assessment for a prior year only if notice is given to the taxpayer as required by Indiana Code Section 6- 34 1.”
DSG Lake, LLC v. John Petalas, Individually & as the Lake Cnty. Auditor, & Lake Cnty., Indiana, 156 N.E.3d 677 (Ind. Ct. App. 2020). “[7] Vincent’s email continued, 5 At that time, Indiana Code Section 6-1.1-9-1 provided, If a township assessor (if any), county assessor, or county property tax assessment board of appeals believes that any taxable tangible property has been omitted from or undervalued on the…”
Marion Cnty. Assessor v. Stutz Bus. Ctr., LLC, 132 N.E.3d 85 (Ind. T.C. 2019). “CODE §§ 6-1.1-9-1, -4 (2019) (providing that 11 assessing officials may increase the assessments of undervalued property within certain periods).”
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