IC 6-1.1-33.5
    Chapter 33.5. Department of Local Government Finance Divisionof Data Analysis

IC 6-1.1-33.5-1
Establishment of division
    Sec. 1. A division of the department of local government financeis established, to be known as the division of data analysis.
As added by P.L.198-2001, SEC.82.

IC 6-1.1-33.5-2
Electronic data base; software; data analysis; studies; reports
    Sec. 2. The division of data analysis shall do the following:
        (1) Compile an electronic data base that includes the following:
            (A) The local government data base.
            (B) Information on sales of real and personal property,including nonconfidential information from sales disclosureforms filed under IC 6-1.1-5.5.
            (C) Personal property assessed values and data entries onpersonal property return forms.
            (D) Real property assessed values and data entries on realproperty assessment records.
            (E) Information on property tax exemptions, deductions, andcredits.
            (F) Any other data relevant to the accurate determination ofreal property and personal property tax assessments.
        (2) Make available to each county and township software thatpermits the transfer of the data described in subdivision (1) tothe division in a uniform format through a secure connectionover the Internet.
        (3) Analyze the data compiled under this section for the purposeof performing the functions under section 3 of this chapter.
        (4) Conduct continuing studies of personal and real property taxdeductions, abatements, and exemptions used throughoutIndiana. The division of data analysis shall, before May 1 ofeach even-numbered year, report on the studies at a meeting ofthe budget committee and submit a report on the studies to thelegislative services agency for distribution to the members ofthe legislative council. The report must be in an electronicformat under IC 5-14-6.
As added by P.L.198-2001, SEC.82. Amended by P.L.28-2004,SEC.63; P.L.64-2004, SEC.14.

IC 6-1.1-33.5-3
Duties of the division of data analysis
    Sec. 3. The division of data analysis shall:
        (1) conduct continuing studies in the areas in which thedepartment of local government finance operates;
        (2) make periodic field surveys and audits of:
            (A) tax rolls;            (B) plat books;
            (C) building permits;
            (D) real estate transfers; and
            (E) other data that may be useful in checking propertyvaluations or taxpayer returns;
        (3) make test checks of property valuations to serve as the basesfor special reassessments under this article;
        (4) conduct biennially a coefficient of dispersion study for eachtownship and county in Indiana;
        (5) conduct quadrennially a sales assessment ratio study foreach township and county in Indiana; and
        (6) report annually to the executive director of the legislativeservices agency, in an electronic format under IC 5-14-6, theinformation obtained or determined under this section for useby the executive director and the general assembly, including:
            (A) all information obtained by the division of data analysisfrom units of local government; and
            (B) all information included in:
                (i) the local government data base; and
                (ii) any other data compiled by the division of dataanalysis.
As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss),SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64;P.L.182-2009(ss), SEC.169.

IC 6-1.1-33.5-4
Powers of division
    Sec. 4. To perform its duties, the division of data analysis may dothe following:
        (1) Request access to any local or state official records.
        (2) Secure information from the federal government or frompublic or private agencies.
        (3) Inspect a person's books, records, or property.
        (4) Conduct a review of either all or a random sampling ofpersonal or real property assessments.
        (5) Employ professional appraisal firms to assist in making testchecks of property valuations.
        (6) Recommend changes in property tax administration.
        (7) Use any other device or technique to equalize tax burdens orto implement this chapter.
As added by P.L.198-2001, SEC.82.

IC 6-1.1-33.5-5
Confidentiality of information
    Sec. 5. Information that has been provided to the legislativeservices agency or the division of data analysis by the federalgovernment or by a public agency is subject to the provider's rules,if any, that concern the confidential nature of the information.
As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-6
Review; special reassessments
    Sec. 6. (a) With respect to any township or county for any year,the department of local government finance may initiate a review todetermine whether to order a special reassessment under this chapter.The review may apply to real property or personal property, or both.
    (b) If the department of local government finance determinesunder subsection (a) of this chapter to initiate a review with respectto the real property within a township or county, or a portion of thereal property within a township or county, the division of dataanalysis of the department shall determine for the real property underconsideration and for the township or county the variance between:
        (1) the total assessed valuation of the real property within thetownship or county; and
        (2) the total assessed valuation that would result if the realproperty within the township or county were valued in themanner provided by law.
    (c) If the department of local government finance determinesunder subsection (a) of this chapter to initiate a review with respectto personal property within a township or county, or a part of thepersonal property within a township or county, the division of dataanalysis of the department shall determine for the personal propertyunder consideration and for the township or county the variancebetween:
        (1) the total assessed valuation of the personal property withinthe township or county; and
        (2) the total assessed valuation that would result if the personalproperty within the township or county were valued in themanner provided by law.
    (d) The determination of the department of local governmentfinance under section 2 or 3 of this chapter must be based on astatistically valid assessment ratio study.
    (e) If a determination of the department of local governmentfinance to order a special reassessment under this chapter is based ona coefficient of dispersion study, the department shall publish thecoefficient of dispersion study for the township or county inaccordance with IC 5-3-1-2(j).
    (f) If:
        (1) the variance determined under subsection (b) or (c) exceedstwenty percent (20%); and
        (2) the department of local government finance determines afterholding hearings on the matter that a special reassessmentshould be conducted;
the department shall contract for a special reassessment to beconducted to correct the valuation of the property.
    (g) If the variance determined under subsection (b) or (c) istwenty percent (20%) or less, the department of local governmentfinance shall determine whether to correct the valuation of theproperty under:
        (1) IC 6-1.1-4-9 and IC 6-1.1-4-10; or        (2) IC 6-1.1-14.
    (h) The department of local government finance shall give noticeto a taxpayer, by individual notice or by publication at the discretionof the department, of a hearing concerning the department's intent tocause the assessment of the taxpayer's property to be adjusted underthis section. The time fixed for the hearing must be at least ten (10)days after the day the notice is mailed or published. The departmentmay conduct a single hearing under this section with respect tomultiple properties. The notice must state:
        (1) the time of the hearing;
        (2) the location of the hearing; and
        (3) that the purpose of the hearing is to hear taxpayers'comments and objections with respect to the department's intentto adjust the assessment of property under this chapter.
    (i) If the department of local government finance determines afterthe hearing that the assessment of property should be adjusted underthis chapter, the department shall:
        (1) cause the assessment of the property to be adjusted;
        (2) mail a certified notice of its final determination to thecounty auditor of the county in which the property is located;and
        (3) notify the taxpayer as required under IC 6-1.1-14.
    (j) A reassessment or adjustment may be made under this sectiononly if the notice of the final determination is given to the taxpayerwithin the same period prescribed in IC 6-1.1-9-3 or IC 6-1.1-9-4.
    (k) If the department of local government finance contracts for aspecial reassessment of property under this chapter, the departmentshall forward the bill for services of the reassessment contractor tothe county auditor, and the county shall pay the bill from the countyreassessment fund.
As added by P.L.198-2001, SEC.82.

IC 6-1.1-33.5-7
Expenditure reports by political subdivision; per capitainformation; Internet publication
    Sec. 7. (a) Not later than May 1 of each calendar year, the divisionof data analysis shall:
        (1) prepare a report that includes:
            (A) each political subdivision's total amount of expendituresper person during the immediately preceding calendar year,based on the political subdivision's population determined bythe most recent federal decennial census; and
            (B) based on the information prepared for all politicalsubdivisions under clause (A), the highest, lowest, median,and average amount of expenditures per person for each typeof political subdivision throughout Indiana.
        (2) post the report on the web site maintained by the departmentof local government finance; and
        (3) file the report:
            (A) with the governor; and            (B) in an electronic format under IC 5-14-6 with the generalassembly.
The report must be presented in a format that is understandable to theaverage individual and that permits easy comparison of theinformation prepared for each political subdivision under subdivision(1)(A) to the statewide information prepared for that type of politicalsubdivision under subdivision (1)(B).
    (b) The department of local government finance shall organize thereport under subsection (a) to present together the informationderived from each type of political subdivision.
As added by P.L.199-2005, SEC.14.

IC 6-1.1-33.5-8
Administration of data base by contractor; standards
    Sec. 8. (a) This section applies to a system designed to permit thedepartment of local government finance or a provider in apartnership or another arrangement with the department of localgovernment finance to do any of the following:
        (1) Receive data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, orIC 36-2-9-20 in a uniform format through a secure connectionover the Internet.
        (2) Maintain data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, orIC 36-2-9-20 in an electronic data base.
        (3) Provide public access to data subject to IC 6-1.1-4-25,IC 6-1.1-5.5-3, or IC 36-2-9-20.
    (b) A system described in subsection (a) must do the following:
        (1) Maintain the confidentiality of data that is declared to beconfidential by IC 6-1.1-5.5-3, IC 6-1.1-5.5-5, IC 6-1.1-35-9, orother provisions of law.
        (2) Provide prompt notice to the department of localgovernment finance and legislative services agency of thereceipt of data from counties and townships and other criticalevents, as jointly determined by the department of localgovernment finance and the legislative services agency.
        (3) Maintain data in a form that formats the information in thefile with the standard data, field, and record coding jointlyrequired and approved by the department of local governmentfinance and the legislative services agency.
        (4) Provide data export and transmission capabilities that arecompatible with the data export and transmission requirementsprescribed by the office of technology established byIC 4-13.1-2-1 and jointly approved by the department of localgovernment finance and the legislative services agency.
        (5) Provide to the legislative services agency and thedepartment of local government finance unrestricted on lineaccess and access through data export and transmissionprotocols to:
            (A) the data transmitted to the system; and
            (B) hardware, software, and other work product associatedwith the system;        including access to conduct the tests and inspections of thesystem and data determined necessary by the legislativeservices agency and access to data received from counties andtownships in the form submitted by the counties and townships.
        (6) Maintain data in a manner that provides for prompt andaccurate transfer of data to the department of local governmentfinance and the legislative services agency, as jointly approvedby the department of local government finance and thelegislative services agency.
    (c) The department of local government finance and any thirdparty system provider shall provide for regular consultation with thelegislative services agency concerning the development andoperation of the system and shall provide the legislative servicesagency with copies of system documentation of the procedures,standards, and internal controls and any written agreements relatedto the receipt of data and the management, operation, and use of thesystem.
As added by P.L.146-2008, SEC.276.

IC 6-1.1-33.5-9
Report to legislative council
    Sec. 9. The department of local government finance shall reportbefore July 1 of each year to the legislative council concerningcompliance with section 8 of this chapter.
As added by P.L.146-2008, SEC.277.