Indiana Code Title 6. Taxation § 6-1.1-14-11

Sec. 11.  The department of local government finance shall give notice by mail to a taxpayer whose assessment is to be reviewed under section 10 of this chapter.  The notice shall state the time, place, and object of a hearing on the assessment.  The time fixed for the hearing must be at least ten (10) days after the day the notice is mailed.  After the hearing, the department of local government finance shall assess the property in question and mail a certified notice of its final determination to the appropriate county auditor.  In addition, the department of local government finance shall notify the taxpayer by mail of its final determination.  An assessment or reassessment may not be made under this section unless notice of the final determination of the department of local government finance is given to the taxpayer within the same time period prescribed, in IC 6-1.1-9-3 or IC 6-1.1-9-4, for giving an assessment adjustment notice.  A taxpayer may initiate an appeal of the department's final determination by filing a petition with the Indiana board not more than forty-five (45) days after the department gives the taxpayer notice of the final determination.