§ 6-1-1-13-1

Before a county property tax assessment board of appeals changes any valuation or adds any tangible property and the value of it to a return or the assessment rolls under this chapter, the board shall give prior notice by mail to the taxpayer. The notice must state a time when and place where the taxpayer may appear before the board. The time stated in the notice must be at least thirty (30) days after the date the notice is mailed.[Pre-1975 Property Tax Recodification Citation: 6-1-28-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.60; P.L.146-2012, SEC.3.