CHAPTER 15. COUNTY ASSESSOR
IC 36-2-15
Chapter 15. County Assessor
IC 36-2-15-1
Application of chapter
Sec. 1. This chapter applies to all counties.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-15-2
Election; eligibility; residence; term of office
Sec. 2. (a) A county assessor shall be elected under IC 3-10-2-13by the voters of the county.
(b) To be eligible to serve as an assessor, a person must meet thequalifications prescribed by IC 3-8-1-23.
(c) A county assessor must reside within the county as providedin Article 6, Section 6 of the Constitution of the State of Indiana. Theassessor forfeits office if the assessor ceases to be a resident of thecounty.
(d) The term of office of a county assessor is four (4) years,beginning January 1 after election and continuing until a successoris elected and qualified.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.5-1986,SEC.37; P.L.3-1987, SEC.550; P.L.1-2004, SEC.61 andP.L.23-2004, SEC.63; P.L.88-2005, SEC.15.
IC 36-2-15-3
Location of office; business hours and days
Sec. 3. (a) Subject to subsection (b), the assessor shall keep theassessor's office in a building provided at the county seat by thecounty executive. The assessor shall keep the office open forbusiness during regular business hours on every day of the yearexcept Sundays and legal holidays. However, the assessor may closethe office on days specified by the county executive according tocustom and practice of the county.
(b) After June 30, 2008, the county assessor may establish one (1)or more satellite offices in the county.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.146-2008,SEC.692.
IC 36-2-15-4
Legal action on days office is closed
Sec. 4. A legal action required to be taken in the assessor's officeon a day when his office is closed under section 3 of this chapter maybe taken on the next day his office is open.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-15-5
Duties; transfer of duties; referendum
Sec. 5. (a) The county assessor shall perform the functionsassigned by statute to the county assessor, including the following: (1) Countywide equalization.
(2) Selection and maintenance of a countywide computersystem.
(3) Certification of gross assessments to the county auditor.
(4) Discovery of omitted property.
(5) In:
(A) a township in which the transfer of duties of the electedtownship assessor is required by subsection (c); or
(B) a township in which the duties relating to the assessmentof tangible property are not required to be performed by atownship assessor elected under IC 36-6-5;
performance of the assessment duties prescribed by IC 6-1.1.
(b) A transfer of duties between assessors does not affect:
(1) any assessment, assessment appeal, or other official actionmade by an assessor before the transfer; or
(2) any pending action against, or the rights of any party thatmay possess a legal claim against, an assessor that is notdescribed in subdivision (1).
Any assessment, assessment appeal, or other official action of anassessor made by the assessor within the scope of the assessor'sofficial duties before the transfer is considered as having been madeby the assessor to whom the duties are transferred.
(c) If:
(1) for a particular general election after June 30, 2008, theperson elected to the office of township assessor has notattained the certification of a level two assessor-appraiser; or
(2) for a particular general election after January 1, 2012, theperson elected to the office of township assessor has notattained the certification of a level three assessor-appraiser;
as provided in IC 3-8-1-23.6 before the date the term of office begins,the assessment duties prescribed by IC 6-1.1 that would otherwise beperformed in the township by the township assessor are transferredto the county assessor on that date. If assessment duties in a townshipare transferred to the county assessor under this subsection, thoseassessment duties are transferred back to the township assessor if ata later election a person who has attained the required level ofcertification referred to in subdivision (1) or (2) is elected to theoffice of township assessor.
(d) If assessment duties in a township are transferred to the countyassessor under subsection (c), the office of elected township assessorremains vacant for the period during which the assessment dutiesprescribed by IC 6-1.1 are transferred to the county assessor.
(e) A referendum shall be held under sections 7.4 through 11 ofthis chapter in each township in which the number of parcels of realproperty on January 1, 2008, is at least fifteen thousand (15,000) todetermine whether to transfer to the county assessor the assessmentduties prescribed by IC 6-1.1 that would otherwise be performed bythe elected township assessor of the township.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.6-1997,SEC.206; P.L.90-2002, SEC.469; P.L.219-2007, SEC.108;
P.L.3-2008, SEC.261; P.L.146-2008, SEC.693.
IC 36-2-15-6
Repealed
(Repealed by P.L.84-1995, SEC.6.)
IC 36-2-15-7
Transition on transfer of duties between assessors
Sec. 7. (a) Each county assessor, elected township assessor, ortownship trustee-assessor whose assessment duties prescribed byIC 6-1.1 will be transferred under section 5 of this chapter shall:
(1) organize the records of the assessor's office relating to theassessment of tangible property in a manner prescribed by thedepartment of local government finance; and
(2) transfer the records as directed by the department of localgovernment finance.
(b) The department of local government finance shall determinea procedure and schedule for the transfer of the records andoperations. The assessors shall assist each other and coordinate theirefforts to:
(1) ensure an orderly transfer of all records; and
(2) provide for an uninterrupted and professional transition ofthe property assessment functions consistent with this chapterand the directions of the department of local governmentfinance.
As added by P.L.219-2007, SEC.109.
IC 36-2-15-7.4
Transfer of assessment duties after referendum; question to besubmitted in referendum
Sec. 7.4. (a) Assessment duties are transferred to the countyassessor as described in section 5(e) of this chapter only if a majorityof the individuals in the township who vote in a referendum that isconducted in accordance with this section and sections 8 through 11of this chapter approves the transfer.
(b) The question to be submitted to the voters in the referendummust read as follows:
"Should the assessing duties of the elected township assessor inthe township be transferred to the county assessor?".
As added by P.L.146-2008, SEC.694.
IC 36-2-15-8
Certification of referendum question; date of referendum; noticeof referendum question
Sec. 8. (a) The county legislative body shall act under IC 3-10-9-3to certify the question to be voted on at the referendum under thischapter to the county election board.
(b) Each county clerk shall, upon receiving the question certifiedby the county legislative body under subsection (a), call a meeting ofthe county election board to make arrangements for the referendum. (c) The referendum shall be held in the general election in 2008.
(d) The referendum shall be held under the direction of the countyelection board, which shall take all steps necessary to carry out thereferendum.
(e) Not less than ten (10) days before the date on which thereferendum is to be held, the county election board shall cause noticeof the question that is to be voted upon at the referendum to bepublished in accordance with IC 5-3-1.
As added by P.L.146-2008, SEC.695.
IC 36-2-15-9
County election board duties
Sec. 9. Each county election board shall cause:
(1) the question certified to the circuit court clerk by the countylegislative body to be placed on the ballot in the formprescribed by IC 3-10-9-4; and
(2) an adequate supply of ballots and voting equipment to bedelivered to the precinct election board of each precinct inwhich the referendum under this chapter is to be held.
As added by P.L.146-2008, SEC.696.
IC 36-2-15-10
Individuals entitled to vote in referendum
Sec. 10. The individuals entitled to vote in a referendum underthis chapter are all the registered voters resident in the township inwhich the referendum is held.
As added by P.L.146-2008, SEC.697.
IC 36-2-15-11
Count by precinct election board; certification of results; notice ofresults; nullification of election in certain circumstances
Sec. 11. (a) Each precinct election board shall count theaffirmative votes and the negative votes cast in the referendum underthis chapter and shall certify those two (2) totals to the countyelection board of the county. The circuit court clerk of the countyshall, immediately after the votes cast in the referendum have beencounted, certify the results of the referendum to the countylegislative body. Upon receiving the certification of all the votes castin the referendum, the county legislative body shall promptly notifythe department of local government finance of the result of thereferendum. If a majority of the individuals who voted in thereferendum voted "yes" on the referendum question:
(1) the county legislative body shall promptly notify:
(A) the county assessor;
(B) the elected township assessor in the township; and
(C) each candidate in an election described in subsection (b);
of the results of the referendum; and
(2) with respect to a particular elected township assessor in thecounty, the assessment duties prescribed by IC 6-1.1 aretransferred to the county assessor on January 1, 2009. (b) If:
(1) an election is held in the general election in 2008 of anelected township assessor; and
(2) a majority of the individuals who voted in the referendumheld under this chapter voted "yes" on the referendum question;
the results of the election of the elected township assessor arenullified.
As added by P.L.146-2008, SEC.698.