CHAPTER 35. SUPERVISION OF ASSESSING OFFICIALS
IC 6-1.1-35
Chapter 35. Supervision of Assessing Officials
IC 6-1.1-35-1
Duties of department of local government finance
Sec. 1. The department of local government finance shall:
(1) interpret the property tax laws of this state;
(2) instruct property tax officials about their taxation andassessment duties;
(3) see that all property assessments are made in the mannerprovided by law;
(4) conduct operational audits of the offices of assessingofficials to determine if statutory and regulatory assignmentsare being completed in an effective, efficient, and productivemanner; and
(5) develop and maintain a manual for all assessing officialsand county assessors concerning:
(A) assessment duties and responsibilities of the variousstate and local officials;
(B) assessment procedures and time limits for thecompletion of assessment duties;
(C) changes in state assessment laws; and
(D) other matters relevant to the assessment duties ofassessing officials, county assessors, and other countyofficials.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.110; P.L.90-2002, SEC.247; P.L.146-2008, SEC.278.
IC 6-1.1-35-1.1
Repealed
(Repealed by P.L.219-2007, SEC.150.)
IC 6-1.1-35-2
Visits by department of local government finance to county
Sec. 2. At least one (1) representative of the department of localgovernment finance shall visit each county in this state at least onceeach year. During the visit, the representative of the departmentshall:
(1) gather information concerning complaints with and theoperation of the property tax laws;
(2) see that property tax officials are complying with thisarticle; and
(3) see that persons who violate this article are being punished.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.248.
IC 6-1.1-35-3
Instructional sessions; lodging, subsistence, and mileage allowances
Sec. 3. (a) The department of local government finance mayrequire township assessors, county assessors, or members of the
county property tax assessment board of appeals, county auditors,and their employees to attend instructional sessions held by thedepartment or held by others but approved by the department. Anassessing official, or an employee who is required to attend aninstructional session or who, at the department's request, meets withthe department on official business shall receive:
(1) a lodging allowance for each night preceding sessionattendance not less than the lodging allowance equal to thelesser of:
(A) the cost of a standard room rate at the hotel where thesession is held; or
(B) the actual cost of lodging paid;
(2) a subsistence allowance for meals for each day in attendancenot less than the subsistence allowance for meals paid to stateemployees in travel status, but not more than the maximumsubsistence allowance permitted under the regulations of theGeneral Services Administration for federal employees in travelstatus, as reported in the Federal Register;
(3) a mileage allowance equal to that sum per mile paid to stateofficers and employees. The rate per mile shall change eachtime the state government changes its rate per mile; and
(4) an allowance equal to the cost of parking at the conventionsite.
The amount a county assessor, a township assessor, a member of acounty property tax assessment board of appeals, or an employeeshall receive under subdivision (2) shall be established by the countyfiscal body.
(b) If a county assessor, a township assessor, a member of acounty property tax assessment board of appeals, or an employee isentitled to receive an allowance under this section, the department oflocal government finance shall furnish the appropriate county auditorwith a certified statement which indicates the dates of attendance.The official or employee may file a claim for payment with thecounty auditor. The county treasurer shall pay the warrant from thecounty general fund from funds not otherwise appropriated.
(c) In the case of one (1) day instructional sessions, a lodgingallowance may be paid only to persons who reside more than fifty(50) miles from the session location. Regardless of the duration ofthe session, and even though more than one (1) person may havebeen transported, only one (1) mileage allowance may be paid to anofficial or employee furnishing the conveyance.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.15, SEC.6.) Asamended by Acts 1980, P.L.48, SEC.1; P.L.14-1983, SEC.4;P.L.84-1995, SEC.5; P.L.6-1997, SEC.112; P.L.90-2002, SEC.249.
IC 6-1.1-35-4
Township assessors; instructional meetings
Sec. 4. Each county assessor shall annually call at least one (1)meeting of the township assessors of the county. At the meeting, thecounty assessor shall advise and instruct the township assessors with
respect to their duties under the law. In addition, another purpose ofthe meeting is to promote intra-county uniformity in assessmentprocedures. The county assessor may call additional meetings of thetownship assessors for the purposes stated in this section. A townshipassessor shall receive a per diem expense allowance for each day thathe attends a meeting called by the county assessor under this section.The county council shall determine the amount of that per diemexpense allowance.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-35-5
Township assessors; incompetency reported to department of localgovernment finance
Sec. 5. If a township assessor does not perform his duties in acompetent manner, the county assessor shall, in a written report,inform the department of local government finance of that fact.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.250.
IC 6-1.1-35-6
Repealed
(Repealed by P.L.14-1983, SEC.8.)
IC 6-1.1-35-7
Repealed
(Repealed by P.L.14-1983, SEC.8.)
IC 6-1.1-35-8
Repealed
(Repealed by P.L.14-1983, SEC.8.)
IC 6-1.1-35-9
Information considered confidential; use of confidentialinformation; prohibition against disclosure; return to taxpayer ofcertain confidential information
Sec. 9. (a) All information that is related to earnings, income,profits, losses, or expenditures and that is:
(1) given by a person to:
(A) an assessing official;
(B) an employee of an assessing official; or
(C) an officer or employee of an entity that contracts with aboard of county commissioners or a county assessor underIC 6-1.1-36-12; or
(2) acquired by:
(A) an assessing official;
(B) an employee of an assessing official; or
(C) an officer or employee of an entity that contracts with aboard of county commissioners or a county assessor underIC 6-1.1-36-12;
in the performance of the person's duties;is confidential. The assessed valuation of tangible property is amatter of public record and is thus not confidential. Confidentialinformation may be disclosed only in a manner that is authorizedunder subsection (b), (c), or (d).
(b) Confidential information may be disclosed to:
(1) an official or employee of:
(A) this state or another state;
(B) the United States; or
(C) an agency or subdivision of this state, another state, orthe United States;
if the information is required in the performance of the officialduties of the official or employee;
(2) an officer or employee of an entity that contracts with aboard of county commissioners or a county assessor underIC 6-1.1-36-12 if the information is required in the performanceof the official duties of the officer or employee; or
(3) a state educational institution in order to develop datarequired under IC 6-1.1-4-42.
(c) The following state agencies, or their authorizedrepresentatives, shall have access to the confidential farm propertyrecords and schedules that are on file in the office of a countyassessor:
(1) The Indiana state board of animal health, in order to performits duties concerning the discovery and eradication of farmanimal diseases.
(2) The department of agricultural statistics of PurdueUniversity, in order to perform its duties concerning thecompilation and dissemination of agricultural statistics.
(3) Any other state agency that needs the information in orderto perform its duties.
(d) Confidential information may be disclosed during the courseof a judicial proceeding in which the regularity of an assessment isquestioned.
(e) Confidential information that is disclosed to a person undersubsection (b) or (c) retains its confidential status. Thus, that personmay disclose the information only in a manner that is authorizedunder subsection (b), (c), or (d).
(f) Notwithstanding any other provision of law:
(1) a person who:
(A) is an officer or employee of an entity that contracts witha board of county commissioners or a county assessor underIC 6-1.1-36-12; and
(B) obtains confidential information under this section;
may not disclose that confidential information to any otherperson; and
(2) a person referred to in subdivision (1) must return allconfidential information to the taxpayer not later than fourteen(14) days after the earlier of:
(A) the completion of the examination of the taxpayer'spersonal property return under IC 6-1.1-36-12; or (B) the termination of the contract.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.2, SEC.28; P.L.6-1997, SEC.113; P.L.178-2002, SEC.37;P.L.146-2008, SEC.279; P.L.182-2009(ss), SEC.172.
IC 6-1.1-35-10
Repealed
(Repealed by P.L.14-1983, SEC.8.)
IC 6-1.1-35-11
Dismissal of person who discloses confidential information inunauthorized manner; effect of unauthorized disclosure bycontractor
Sec. 11. (a) An assessing official or an employee of an assessingofficial shall immediately be dismissed from that position if theperson discloses in an unauthorized manner any information that isclassified as confidential under section 9 of this chapter.
(b) If an officer or employee of an entity that contracts with aboard of county commissioners or a county assessor underIC 6-1.1-36-12 discloses in an unauthorized manner any informationthat is classified as confidential under section 9 of this chapter:
(1) the contract between the entity and the board is void as ofthe date of the disclosure;
(2) the entity forfeits all right to payments owed under thecontract after the date of disclosure;
(3) the entity and its affiliates are barred for three (3) years afterthe date of disclosure from entering into a contract with a boardor a county assessor under IC 6-1.1-36-12; and
(4) the taxpayer whose information was disclosed has a right ofaction for triple damages against the entity.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.114; P.L.178-2002, SEC.38; P.L.146-2008, SEC.280.
IC 6-1.1-35-12
Unauthorized disclosure of confidential information; recovery ofdamages
Sec. 12. If a county or township official, a member of a county orstate board, or an employee of such an official or board discloses inan unauthorized manner information which is classified asconfidential under section 9 of this chapter, a person who ownsproperty which the information pertains to may recover from theofficial, board member, or employee either:
(1) liquidated damages in the amount of five hundred dollars($500); or
(2) the person's actual damages resulting from the unauthorizeddisclosure.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-35-13
Preparation of reports, plats, or other property tax records by
department of local government finance; expenses
Sec. 13. (a) The department of local government finance mayprepare a report, plat, or other property tax record if an official:
(1) fails to make a report which is required under the generalassessment provisions of this article; or
(2) fails to deliver a plat or other property tax record to theappropriate officer or board.
(b) If the department of local government finance prepares areport, plat, or property tax record, the department shall certify theexpenses incurred by the department to the township or county whichis served by the official who failed to perform the duty. The townshipor county shall pay the amount of the expenses to the treasurer ofstate within thirty (30) days after the department's certification. Thetownship or county may collect amounts which it pays under thissection from the official who failed to perform the duty.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.251.