1. PTABOA Procedure and ethics
BY: MARK E. GIAQUINTA AND
SARAH L. SCHREIBER
Please keep in mind that this presentation is intended to be informational in nature and is not to be construed as legal advice. Any statements or opinions in this presentation are not intended to be and should not be considered a substitute for legal advice from your own attorney.

2. What is a PTABOA? Property Tax Assessment Board of Appeals
Indiana Code §
Composed of individuals at least 18 years old and knowledgeable in the valuation of property.
May consist of 3-5 members

3. “This subsection applies to a county in which the board of commissioners elects to have a five (5) member county property tax assessment board of appeals. In addition to the county assessor, only one (1) other individual who is an officer or employee of a county or township may serve on the board of appeals in the county in which the individual is an officer or employee. Subject to subsections (g) and (h), the fiscal body of the county shall appoint two (2) individuals to the board. At least one (1) of the members appointed by the county fiscal body must be a certified level two or level three assessor-appraiser. The fiscal body may waive the requirement in this subsection that one (1) of the members appointed by the fiscal body must be a certified level two or level three assessor-appraiser. Subject to subsections (g) and (h), the board of commissioners of the county shall appoint three (3) freehold members so that not more than three (3) of the five (5) members may be of the same political party and so that at least three (3) of the five (5) members are residents of the county. At least one (1) of the members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser. The board of county commissioners may waive the requirement in this subsection that one (1) of the freehold members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser.”
5 Member ptaboa

4. “This subsection applies to a county in which the board of commissioners elects to have a three (3) member county property tax assessment board of appeals. In addition to the county assessor, only one (1) other individual who is an officer or employee of a county or township may serve on the board of appeals in the county in which the individual is an officer or employee. Subject to subsections (g) and (h), the fiscal body of the county shall appoint one (1) individual to the board. The member appointed by the county fiscal body must be a certified level two or level three assessor- appraiser. The fiscal body may waive the requirement in this subsection that the member appointed by the fiscal body must be a certified level two or level three assessor-appraiser. Subject to subsections (d) and (e), the board of commissioners of the county shall appoint two (2) freehold members so that not more than two (2) of the three (3) members may be of the same political party and so that at least two (2) of the three (3) members are residents of the county. At least one (1) of the members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser. The board of county commissioners may waive the requirement in this subsection that one (1) of the freehold members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser.”
3 member ptaboa

5. POLITICAL PARTY REQUIREMENT
“The county assessor, county fiscal body, and board of county commissioners may agree to waive the requirement in subsection (b) or (c) that not more than three (3) of the five (5) or two (2) of the three (3) members of the [PTABOA] may be of the same political party if it is necessary to waive the requirement due to the absence of certified level two or level three Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy the requirement in subsection (b) or (c).”

6. Ptaboa makeup
A person appointed to a PTABOA may serve on the PTABOA of another county at the same time. 
The PTABOA must elect a president. 

7. Role of assessor in ptaboa
County Assessor
Nonvoting member of the PTABOA;
Shall serve as secretary of the board;
Shall keep full and accurate minutes of the proceedings of the board; and
Shall give notice of the time, place, and purpose of each annual session of the county property tax assessment board.

8. Ptaboa oath Indiana Code § 6-1.1-28-2
I, _______________, do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of Indiana, and that I will faithfully and impartially discharge my duty under the law as a member of the Property Tax Assessment Board of Appeals for said County; that I will, according to my best knowledge and judgment, assess, and review the assessment of all the property of said county, and I will in no case assess any property at more or less than is provided by law, so help me God.

9. PTABOA AND ITS SIGNIFICANCE
Taxpayers and Assessing Officials are bound to disagree with regard to assessment issues.
When such disagreements occur, taxpayers must first exhaust their administrative remedies.
Appearing before the PTABOA is one such administrative remedy.

10. PTABOA – YOU’RE THE JUDGE
If the taxpayer and the assessing official do not agree on the resolution of all assessment issues or the results of the informal meeting are not forwarded to PTABOA not later than 120 days after the date of the notice of review filed by the taxpayer, the PTABOA must hold a hearing on the appeal not later than 180 days after the date of the appeal.
Taxpayer may request a continuance at least 20 days before the hearing.
PTABOA must rule on the continuance no later than ten days after the date the request is filed. The taxpayer may, at least eight days before the hearing, request that the PTABOA take action without his presence.

11. PTABOA – YOU’RE THE JUDGE
The parties look to the PTABOA to administer a fair hearing.
You are on the record.
Must treat one another, taxpayers and the assessing official with respect.
Permit taxpayer and assessing official to be heard; but
Gain control of unruly participants.

12. PTABOA – YOU’RE THE JUDGE
Examples of inappropriate behavior during hearing:
Jokes;
Sarcasm;
Failure to pay attention.

13. PTABOA – YOU’RE THE JUDGE
Each member of the PTABOA must conduct himself or herself the way any other judge would.
Bench rulings not common.
Consider taking matters under advisement.

14. Ptaboa – you’re the judge
Must understand the burden of proof
Assessments are presumed accurate, but assessor has burden of proof in appeal where the assessment increased by > 5% over the preceding assessment date.

15. PTABOA – YOU’RE THE JUDGE
Be alert for the presentation of confidential evidence
Remember, the hearing is recorded.
When a PTABOA receives a confidential record, the PTABOA must maintain the confidentiality of such record.

16. PTABOA – YOU’RE THE JUDGE
A majority of the board that includes at least 1 certified level two or level three assessor-appraiser constitutes a quorum for the transaction of business.
Any question properly before the board may be decided by the agreement of a majority of the whole board.

17. PTABOA POWER PTABOA may: Indiana Code § 6-1.1-28-9 Subpoena witnesses;
Examine witnesses, under oath, on the assessment or valuation of property;
Compel witnesses to answer its questions relevant to the assessment or valuation of property; and
Order the production of any papers related to the assessment or valuation of property.

18. PTABOA Report
PTABOA must submit a report to the DLGF, IBTR, and Legislative Services Agency (“LSA”) before April 1 annually (the report to LSA must be in an electronic format under I.C. § ). This report documents the notices for review filed with the PTABOA for the preceding year.

19. What is the Open Door Law (“ODL”)?
Indiana Code §
Purpose:
To ensure that official action involving public business of public agencies be conducted and taken openly; keep the public informed.

20. ODL & PTABOA PTABOA is subject to the ODL
Governing body as defined by I.C. §

21. ODL & PTABOA
Meeting is a gathering of a majority for the purpose of taking official action upon official business.
I.C. § (c)
Public notice of the date, time and place of any meeting must be given at least 48 hours prior to the meeting.
But, see I.C. § (f) and meaning of “continuous session.”
Agenda.
PTABOA must also place notice in two local newspapers for annual session.

22. ODL & PTABOA “Official action” I.C. § 5-14-1.5-2(d)
Broad and would include hearings and deliberation by PTABOA.
Any one constitutes official action:
Receiving information
Deliberating
Making recommendations
Establishing policy
Making decisions
Taking final action

23. ODL & ptaboa But, 120 days to render decision. Can deliberate;
Decision does not have to be made simultaneously with hearing;
Members may deliberate one on one without notifying the public so long as group does not convene to discuss:
BUT, be aware of “serial meetings”

24. ODL & PTABOA Executive Session No statutory carve out for deliberation
Notice
Agenda and Memoranda

25. ODL & ptaboa Confidential Information
Can go into executive session to discuss confidential information.
But, do not stop hearing to start executive session.
Process for executive session
I.C. §
“Executive sessions may be held only in the following instances: … For discussion of records classified as confidential by state or federal statute.”
May not take FINAL action.

26. Access to Public Records Act (“APRA”)
“A fundamental philosophy of the American constitutional form of representative government is that government is the servant of the people and not their master. Accordingly, it is the public policy of the state that all persons are entitled to full and complete information regarding the affairs of government and the official acts of those who represent them as public officials and employees. ”

27. APRA& PTABOA PTABOA is a “public agency” under APRA
Public record: I.C. §
Burden on public agency to show why nondisclosure is appropriate
Right to Inspect
Requirements for request

28. APRA & PTABOA Right to Inspect
 Any person may inspect and copy the public records of any public agency during the regular business hours of the agency.
The request must:
Identify with reasonable particularity the record being requested; and
Be, at the discretion of the agency, in writing on or in a form provided by the agency.

29. APRA & PTABOA
PTABOA must, within a reasonable time after the request is received, either:
Provide the requested copies to the person making the request; or
Allow the person to make copies:
on the agency's equipment; or
on the person's own equipment.

30. APRA & PTABOA
Records excepted from disclosure are listed in I.C. § :
Range from those declared confidential by statute to grade transcripts.

31. Apra & ptaboa
What can the PTABOA do when records are excepted from disclosure?
Deny disclosure of record or a part of the record; or
Refuse to confirm or deny the existence of the record if the fact of the record’s existence or nonexistence would reveal information that could:
Impede an ongoing investigation; or
Threaten public safety.

32. Mark E. GiaQuinta mgiaquinta@hallercolvin. com Sarah L
Mark E. GiaQuinta Sarah L. Schreiber