CHAPTER 30. GENERAL PROVISIONS CONCERNING THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
IC 6-1.1-30
Chapter 30. General Provisions Concerning the Department ofLocal Government Finance
IC 6-1.1-30-1
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-1.1
Department of local government finance established; commissioner
Sec. 1.1. (a) The department of local government finance isestablished.
(b) The governor shall appoint an individual with appropriatetraining and experience as commissioner of the department. Thecommissioner:
(1) is the executive and chief administrative officer of thedepartment;
(2) may delegate authority to appropriate department staff;
(3) serves at the pleasure of the governor; and
(4) is entitled to receive compensation in an amount set by thegovernor, subject to approval by the budget agency.
As added by P.L.198-2001, SEC.66. Amended by P.L.178-2002,SEC.36.
IC 6-1.1-30-2
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-3
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-4
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-5
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-6
Records; use of records in court and other proceedings
Sec. 6. The department of local government finance shall keep arecord of its proceedings and orders. The department of localgovernment finance's record is a public record. A copy of theappropriate portion of the record is sufficient evidence in all courtsor proceedings to prove an action, rule, or order of the department oflocal government finance if the copy is:
(1) certified by the commissioner of the department; and
(2) attested to by a designee of the commissioner of the
department.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,SEC.67; P.L.154-2006, SEC.51.
IC 6-1.1-30-6.5
Appointment of commissioner of department of local governmentfinance
Sec. 6.5. The governor shall appoint an individual withappropriate training and experience as commissioner of thedepartment of local government finance. The commissioner is theexecutive and chief administrative officer of the department. Thecommissioner:
(1) may delegate authority to appropriate department staff;
(2) serves at the governor's pleasure; and
(3) is entitled to receive compensation in an amount set by thegovernor, subject to approval by the budget agency.
As added by P.L.90-2002, SEC.217.
IC 6-1.1-30-7
Deputy commissioner
Sec. 7. The commissioner may appoint an individual to serve asdeputy commissioner of the department of local government finance.However, the appointment must be approved by the governor. Adeputy commissioner shall subscribe to an oath to faithfullydischarge the duties assigned to the deputy commissioner either bylaw or by the commissioner.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,SEC.68; P.L.246-2005, SEC.67.
IC 6-1.1-30-8
Employees; compensation
Sec. 8. (a) To properly and efficiently perform its duties, thedepartment of local government finance may employ assistants,clerks, stenographers, field representatives, and supervisors.
(b) Each employee of the department of local government financeshall receive an annual salary to be fixed in the manner prescribed inIC 4-12-1-13. In addition, each employee shall receive the samemileage and travel allowances that other state employees receive.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,SEC.69.
IC 6-1.1-30-9
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-10
Delegation of powers and duties
Sec. 10. The commissioner may delegate to a field representativeor supervisor the powers of the department of local governmentfinance with respect to any duty of the department.(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,SEC.70.
IC 6-1.1-30-11
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-12
Review by field representative or supervisor
Sec. 12. (a) With respect to a review conducted by a fieldrepresentative or supervisor under section 10 of this chapter, the fieldrepresentative or supervisor shall submit a written report of findingsof fact and conclusions of law to the department of local governmentfinance.
(b) Except as provided in IC 6-1.1-15, after reviewing the report,the department of local government finance may take additionalevidence or hold additional hearings.
(c) The department of local government finance shall base its finaldecision on the report, any additional evidence taken by thedepartment, and any records that the department considers relevant.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.100; P.L.198-2001, SEC.71.
IC 6-1.1-30-13
Subpoenas; oaths
Sec. 13. In order to obtain information that is necessary to theconduct by the department of local government finance of anecessary or proper inquiry, the department of local governmentfinance or a department special representative, may:
(1) subpoena and examine witnesses;
(2) administer oaths; and
(3) subpoena and examine books or papers which are in thehands of any person.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.101; P.L.198-2001, SEC.72.
IC 6-1.1-30-14
Powers and duties of department
Sec. 14. The department of local government finance:
(1) shall see that the property taxes due this state are collected;
(2) shall see that the penalties prescribed under this article areenforced;
(3) shall investigate the property tax laws and systems of otherstates and countries;
(4) for assessment dates after December 31, 2008, shall conductall ratio studies required for:
(A) equalization under 50 IAC 14; and
(B) annual adjustments under 50 IAC 21; and
(5) may recommend changes in this state's property tax laws tothe general assembly.(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.6, SEC.11; P.L.198-2001, SEC.73; P.L.219-2007, SEC.74.
IC 6-1.1-30-14.5
Payment for services provided by professionals
Sec. 14.5. The department of local government finance shall adoptrules under IC 4-22-2 to limit the basis of payment for servicesprovided by all professionals, including but not limited to attorneys,architects, and construction managers, who work on capital projects,to a fee for service agreement and may not adopt a rule authorizingthe basis of payment for the services to be a percentage of the cost ofthe capital project.
As added by P.L.25-1995, SEC.53. Amended by P.L.198-2001,SEC.74.
IC 6-1.1-30-15
Repealed
(Repealed by P.L.3-1997, SEC.477.)
IC 6-1.1-30-16
Public access; property tax data
Sec. 16. The department of local government finance is theagency through which public access to information provided for acounty to both the department of local government finance and thelegislative services agency shall be provided. This information towhich this section applies includes information provided under thefollowing:
(1) IC 5-14-1.5-2.
(2) IC 6-1.1-4-18.5.
(3) IC 6-1.1-4-19.5.
(4) IC 6-1.1-4-25.
(5) IC 6-1.1-5.5-3.
(6) IC 6-1.1-11-8.
(7) IC 6-1.1-31.5-3.5.
(8) IC 6-1.1-33.5-3.
(9) IC 36-2-9-20.
As added by P.L.234-2007, SEC.204.
IC 6-1.1-30-17
Compliance with reporting requirements
Sec. 17. (a) Except as provided in subsection (c) and subject tosubsection (d), the department of state revenue and the auditor ofstate shall, when requested by the department of local governmentfinance, withhold a percentage of the distributions of county adjustedgross income tax distributions under IC 6-3.5-1.1, county optionincome tax distributions under IC 6-3.5-6, or county economicdevelopment income tax distributions under IC 6-3.5-7 that wouldotherwise be distributed to the county under the schedules inIC 6-3.5-1.1-10, IC 6-3.5-1.1-21.1, IC 6-3.5-6-17, IC 6-3.5-6-17.3,IC 6-3.5-7-16, and IC 6-3.5-7-17.3, if: (1) local assessing officials have not provided information tothe department of local government finance in a timely mannerunder IC 4-10-13-5(b);
(2) the county assessor has not transmitted to the department oflocal government finance by October 1 of the year in which thedistribution is scheduled to be made the data for all townshipsin the county required to be transmitted under IC 6-1.1-4-25;
(3) the county auditor has not paid a bill for services underIC 6-1.1-4-31.5 to the department of local government financein a timely manner;
(4) the county assessor has not forwarded to the department oflocal government finance in a timely manner sales disclosureform data under IC 6-1.1-5.5-3;
(5) the county auditor has not forwarded to the department oflocal government finance the duplicate copies of all approvedexemption applications required to be forwarded by that dateunder IC 6-1.1-11-8(a);
(6) by the date the distribution is scheduled to be made, thecounty auditor has not sent a certified statement required to besent by that date under IC 6-1.1-17-1 to the department of localgovernment finance;
(7) the county does not maintain a certified computer systemthat meets the requirements of IC 6-1.1-31.5-3.5;
(8) the county auditor has not transmitted the data described inIC 36-2-9-20 to the department of local government finance inthe form and on the schedule specified by IC 36-2-9-20;
(9) the county has not established a parcel index numberingsystem under 50 IAC 23-8-1 in a timely manner; or
(10) a county official has not provided other information to thedepartment of local government finance in a timely manner asrequired by the department of local government finance.
The percentage to be withheld is the percentage determined by thedepartment of local government finance.
(b) Except as provided in subsection (e), money not distributed forthe reasons stated in subsection (a) shall be distributed to the countywhen the department of local government finance determines that thefailure to:
(1) provide information; or
(2) pay a bill for services;
has been corrected.
(c) The restrictions on distributions under subsection (a) do notapply if the department of local government finance determines thatthe failure to:
(1) provide information; or
(2) pay a bill for services;
in a timely manner is justified by unusual circumstances.
(d) The department of local government finance shall give thecounty auditor at least thirty (30) days notice in writing before thedepartment of state revenue or the auditor of state withholds adistribution under subsection (a). (e) Money not distributed for the reason stated in subsection(a)(3) may be deposited in the fund established byIC 6-1.1-5.5-4.7(a). Money deposited under this subsection is notsubject to distribution under subsection (b).
(f) This subsection applies to a county that will not receive adistribution under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7. At therequest of the department of local government finance, an amountpermitted to be withheld under subsection (a) may be withheld fromany state revenues that would otherwise be distributed to the countyor one (1) or more taxing units in the county.
As added by P.L.146-2008, SEC.268.