"Indiana Code § 6-1.1-15-1 governs procedures for the review of property assessments by the county property tax assessment board of appeals. Subsection (h) of that statute states that "a county or township official who receives a notice for review filed by a taxpayer … shall (1) immediately forward the notice to the county board; and (2) attempt to hold a preliminary informal meeting with the taxpayer to resolve as many issues as possible…" Ind. Code § 6-1.1-15-1(h) (2009). If the taxpayer and the assessing official agree on the resolution of the taxpayer’s issues at the informal meeting, the assessing official must forward to the county board and the county auditor a statement of the issues and the assessed value of the tangible property agreed to by the taxpayer and the assessing official. Ind. Code § 6-1.1-15-1(i)(1). If the county board receives the form prior to a hearing being scheduled, "the county board shall cancel the hearing." Ind. Code § 6-1.1-15-1(j).
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Because the Board determined that the agreement between the Petitioner and the Porter County hearing officer during the informal hearing resolved the Petitioner’s appeal and was binding on the county, the Board need not determine the merits of the Petitioner’s case."
Chubb v. Porter County Assessor
