CHAPTER 28. COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
IC 6-1.1-28
Chapter 28. County Property Tax Assessment Board of Appeals
IC 6-1.1-28-1
County property tax assessment board of appeals
Sec. 1. (a) Each county shall have a county property taxassessment board of appeals composed of individuals who are atleast eighteen (18) years of age and knowledgeable in the valuationof property. At the election of the board of commissioners of thecounty, a county property tax assessment board of appeals mayconsist of three (3) or five (5) members appointed in accordance withthis section.
(b) This subsection applies to a county in which the board ofcommissioners elects to have a five (5) member county property taxassessment board of appeals. In addition to the county assessor, onlyone (1) other individual who is an officer or employee of a county ortownship may serve on the board of appeals in the county in whichthe 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 appointedby the county fiscal body must be a certified level two or level threeassessor-appraiser. Subject to subsections (g) and (h), the board ofcommissioners of the county shall appoint three (3) freeholdmembers so that not more than three (3) of the five (5) members maybe 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 themembers appointed by the board of county commissioners must bea certified level two or level three assessor-appraiser. The board ofcounty commissioners may waive the requirement in this subsectionthat one (1) of the freehold members appointed by the board ofcounty commissioners must be a certified level two or level threeassessor-appraiser.
(c) This subsection applies to a county in which the board ofcommissioners elects to have a three (3) member county property taxassessment board of appeals. In addition to the county assessor, onlyone (1) other individual who is an officer or employee of a county ortownship may serve on the board of appeals in the county in whichthe individual is an officer or employee. Subject to subsections (g)and (h), the fiscal body of the county shall appoint one (1) individualto the board. The member appointed by the county fiscal body mustbe a certified level two or level three assessor-appraiser. Subject tosubsections (d) and (e), the board of commissioners of the countyshall 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 sothat at least two (2) of the three (3) members are residents of thecounty. At least one (1) of the members appointed by the board ofcounty commissioners must be a certified level two or level threeassessor-appraiser. The board of county commissioners may waivethe requirement in this subsection that one (1) of the freeholdmembers appointed by the board of county commissioners must be
a certified level two or level three assessor-appraiser.
(d) A person appointed to a property tax assessment board ofappeals may serve on the property tax assessment board of appealsof another county at the same time. The members of the board shallelect a president. The employees of the county assessor shall provideadministrative support to the property tax assessment board ofappeals. The county assessor is a nonvoting member of the propertytax assessment board of appeals. The county assessor shall serve assecretary of the board. The secretary shall keep full and accurateminutes of the proceedings of the board. A majority of the board thatincludes at least one (1) certified level two or level threeassessor-appraiser constitutes a quorum for the transaction ofbusiness. Any question properly before the board may be decided bythe agreement of a majority of the whole board.
(e) The county assessor, county fiscal body, and board of countycommissioners 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 thethree (3) members of the county property tax assessment board ofappeals may be of the same political party if it is necessary to waivethe requirement due to the absence of certified level two or levelthree Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy therequirement in subsection (b) or (c).
(f) If the board of county commissioners is not able to identify atleast two (2) prospective freehold members of the county propertytax assessment board of appeals who are:
(1) residents of the county;
(2) certified level two or level three Indiana assessor-appraisers;and
(3) willing to serve on the county property tax assessment boardof appeals;
it is not necessary that at least three (3) of the five (5) or two (2) ofthe three (3) members of the county property tax assessment boardof appeals be residents of the county.
(g) Except as provided in subsection (f), the term of a member ofthe county property tax assessment board of appeals appointed underthis section:
(1) is one (1) year; and
(2) begins January 1.
(h) If:
(1) the term of a member of the county property tax assessmentboard of appeals appointed under this section expires;
(2) the member is not reappointed; and
(3) a successor is not appointed;
the term of the member continues until a successor is appointed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.7-1983,SEC.8; P.L.24-1986, SEC.21; P.L.6-1997, SEC.91; P.L.198-2001,SEC.65; P.L.178-2002, SEC.35; P.L.228-2005, SEC.24;P.L.219-2007, SEC.72; P.L.182-2009(ss), SEC.166.
IC 6-1.1-28-2
Oath of members
Sec. 2. Before performing any of the member's duties, eachmember of the county property tax assessment board of appeals shalltake and subscribe to the following oath:
STATE OF INDIANA )
) SS:
COUNTY OF _______________ )
I, _________________, do solemnly swear that I will support theConstitution of the United States, and the Constitution of the Stateof Indiana, and that I will faithfully and impartially discharge myduty under the law as a member of the Property Tax AssessmentBoard of Appeals for said County; that I will, according to my bestknowledge and judgment, assess, and review the assessment of allthe property of said county, and I will in no case assess any propertyat more or less than is provided by law, so help me God.
_________________________
Member of The Board
Subscribed and sworn to before me this ___ day of ___________,20___.
_________________________
County Auditor
This oath shall be administered by and filed with the countyauditor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.92; P.L.2-2005, SEC.19.
IC 6-1.1-28-3
Compensation of members
Sec. 3. The members of the county property tax assessment boardof appeals shall receive compensation on a per diem basis for eachday of actual service. The county council shall fix the rate of thiscompensation. The county assessor shall keep an attendance recordfor each meeting of the county property tax assessment board ofappeals. At the close of each annual session, the county assessorshall certify to the county board of commissioners the number ofdays actually served by each member. The county board ofcommissioners may not allow claims for service on the countyproperty tax assessment board of appeals for more days than thenumber of days certified by the county assessor. The compensationprovided by this section shall be paid from the county treasury.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.93.
IC 6-1.1-28-4
Meetings; location
Sec. 4. The county property tax assessment board of appeals shallmeet either in the room of the board of commissioners in the countycourthouse or in some other room provided by the county board of
commissioners.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.94.
IC 6-1.1-28-5
Repealed
(Repealed by P.L.33-1994, SEC.4.)
IC 6-1.1-28-6
Notice of annual session
Sec. 6. The county assessor shall give notice of the time, place, andpurpose of each annual session of the county property tax assessmentboard. The county assessor shall give the notice two (2) weeks beforethe first meeting of the board by:
(1) publication in two (2) newspapers of general circulationwhich are published in the county and which represent differentpolitical parties; or
(2) publication in one (1) newspaper of general circulationpublished in the county if the requirements of clause (1) of thissection cannot be satisfied; or
(3) posting in three (3) public places in each township of thecounty if a newspaper of general circulation is not published inthe county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.1-2001,SEC.4; P.L.245-2003, SEC.20.
IC 6-1.1-28-7
Repealed
(Repealed by P.L.41-1993, SEC.54.)
IC 6-1.1-28-8
Duration of session; expenses and per diem; sessions called bydepartment of local government finance
Sec. 8. (a) The county property tax assessment board shall remainin session until the board's duties are complete.
(b) All expenses and per diem compensation resulting from asession of a county property tax assessment board that is called bythe department of local government finance under subsection (c)shall be paid by the county auditor, who shall, without anappropriation being required, draw warrants on county funds nototherwise appropriated.
(c) The department of local government finance may also call asession of the county property tax assessment board after completionof a general reassessment of real property. The department of localgovernment finance shall fix the time for and duration of the session.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,SEC.8; P.L.41-1993, SEC.22; P.L.1-2001, SEC.5; P.L.90-2002,SEC.215.
IC 6-1.1-28-9 Powers
Sec. 9. (a) A county property tax assessment board of appeals may:
(1) subpoena witnesses;
(2) examine witnesses, under oath, on the assessment orvaluation of property;
(3) compel witnesses to answer its questions relevant to theassessment or valuation of property; and
(4) order the production of any papers related to the assessmentor valuation of property.
(b) The county sheriff shall serve all process issued under thissection which are not served by the county assessor and shall obeyall orders of the board.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.95.
IC 6-1.1-28-10
Field representatives and hearing examiners; compensation
Sec. 10. (a) Subject to the limitations contained in subsection (b),a county on behalf of the property tax assessment board of appealsmay employ and fix the compensation of as many fieldrepresentatives and hearing examiners as are necessary to promptlyand efficiently perform the duties and functions of the board. Aperson employed under this subsection must be a person who iscertified in Indiana as a level two or level three assessor-appraiser bythe department of local government finance.
(b) The number and compensation of all persons employed underthis section are subject to the appropriations made for that purposeby the county council.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.12-1992,SEC.27; P.L.6-1997, SEC.96; P.L.90-2002, SEC.216; P.L.219-2007,SEC.73.
IC 6-1.1-28-11
Field representatives and hearing examiners; powers and duties
Sec. 11. Field representatives and hearing examiners employedunder section 10 of this chapter, when authorized by the countyproperty tax assessment board of appeals, have the powers grantedto the county property tax assessment board of appeals for the reviewof, and hearings on, assessments. The field representatives andhearing examiners shall report their findings to the board in writingat the conclusion of each review or hearing. After receipt of thewritten report, the board may take further evidence or hold furtherhearings. The final decision on each matter shall be made by theboard based upon the field representative's or hearing officer's report,any additional evidence taken by the board, and any records that theboard considers pertinent.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.97.