CHAPTER 4. PROCEDURES FOR REAL PROPERTY ASSESSMENT
IC 6-1.1-4
Chapter 4. Procedures for Real Property Assessment
IC 6-1.1-4-1
Place of assessment; person liable
Sec. 1. Real property shall be assessed at the place where it issituated, and it shall be assessed to the person liable for the taxesunder IC 1971, 6-1.1-2-4.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-4-2
Assessment of property held by fiduciary
Sec. 2. Real property which is controlled by an executor,administrator, guardian, trustee, or receiver shall be assessed to theexecutor, administrator, guardian, trustee, or receiver.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-4-3
Heirs or devisees; assessment
Sec. 3. (a) The undivided real property of a deceased personwhich is not under the control of an executor or administrator maybe assessed to the decedent's heirs or devisees without designatingthe heirs or devisees by name. The real property may be assessed inthis manner until notice of:
(1) the division of the property;
(2) the names of the heirs or devisees; and
(3) the portion of the property belonging to each heir or devisee;
is given to the auditor of the county or counties in which the realproperty is situated.
(b) Each heir or devisee is liable for the total taxes imposed on theundivided real property of a decedent. If an heir or devisee pays thetotal taxes, he may recover from each other heir or devisee:
(1) the other heir's or devisee's share of the total taxes; and
(2) interest on the amount referred to in clause (1) of thissubsection.
In addition, the heir or devisee who pays the taxes acquires thelien for the taxes paid on the property interest of the other heirs ordevisees.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.2, SEC.5.
IC 6-1.1-4-4
Schedule of general reassessment of real property; notice toassessing officials; assessed value based on estimated true tax value
Sec. 4. (a) A general reassessment, involving a physical inspectionof all real property in Indiana, shall begin July 1, 2010, and each fifthyear thereafter. Each reassessment under this subsection:
(1) shall be completed on or before March 1 of the year thatsucceeds by two (2) years the year in which the generalreassessment begins; and (2) shall be the basis for taxes payable in the year following theyear in which the general assessment is to be completed.
(b) In order to ensure that assessing officials are prepared for ageneral reassessment of real property, the department of localgovernment finance shall give adequate advance notice of the generalreassessment to the assessing officials of each county.
(c) For a general reassessment that begins on or after July 1, 2010,the assessed value of real property shall be based on the estimatedtrue tax value of the property on the assessment date that is the basisfor taxes payable in the year following the year in which the generalreassessment is to be completed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.32, SEC.4; Acts 1980, P.L.36, SEC.1; P.L.62-1983, SEC.1;P.L.332-1989(ss), SEC.3; P.L.6-1997, SEC.13; P.L.198-2001,SEC.7; P.L.90-2002, SEC.30; P.L.245-2003, SEC.3; P.L.228-2005,SEC.3; P.L.146-2008, SEC.64; P.L.136-2009, SEC.1;P.L.182-2009(ss), SEC.85.
IC 6-1.1-4-4.4
Documentation of change in assessment method; burden of proofof validity of change
Sec. 4.4. (a) This section applies to an assessment under section4 or 4.5 of this chapter or another law.
(b) If the assessor changes the underlying parcel characteristics,including age, grade, or condition, of a property, from the previousyear's assessment date, the assessor shall document:
(1) each change; and
(2) the reason that each change was made.
In any appeal of the assessment, the assessor has the burden ofproving that each change was valid.
As added by P.L.113-2010, SEC.13.
IC 6-1.1-4-4.5
Annual adjustment of assessed value of real property; state reviewand certification; base rate methodology; adjustment in assessedvalue based on estimated true tax value
Sec. 4.5. (a) The department of local government finance shalladopt rules establishing a system for annually adjusting the assessedvalue of real property to account for changes in value in those yearssince a general reassessment of property last took effect.
(b) Subject to subsection (e), the system must be applied to adjustassessed values beginning with the 2006 assessment date and eachyear thereafter that is not a year in which a reassessment becomeseffective.
(c) The rules adopted under subsection (a) must include thefollowing characteristics in the system:
(1) Promote uniform and equal assessment of real propertywithin and across classifications.
(2) Require that assessing officials:
(A) reevaluate the factors that affect value; (B) express the interactions of those factors mathematically;
(C) use mass appraisal techniques to estimate updatedproperty values within statistical measures of accuracy; and
(D) provide notice to taxpayers of an assessment increasethat results from the application of annual adjustments.
(3) Prescribe procedures that permit the application of theadjustment percentages in an efficient manner by assessingofficials.
(d) The department of local government finance must review andcertify each annual adjustment determined under this section.
(e) In making the annual determination of the base rate to satisfythe requirement for an annual adjustment under subsection (c) forcurrent property taxes first due and payable in 2011 and thereafter,the department of local government finance shall determine the baserate using the methodology reflected in Table 2-18 of Book 1,Chapter 2 of the department of local government finance's RealProperty Assessment Guidelines (as in effect on January 1, 2005),except that the department shall adjust the methodology to:
(1) use a six (6) year rolling average adjusted under subdivision(2) instead of a four (4) year rolling average; and
(2) eliminate in the calculation of the rolling average the yearamong the six (6) years for which the highest market value inuse of agricultural land is determined.
(f) For assessment dates after December 31, 2009, an adjustmentin the assessed value of real property under this section shall bebased on the estimated true tax value of the property on theassessment date that is the basis for taxes payable on that realproperty.
As added by P.L.198-2001, SEC.8. Amended by P.L.245-2003,SEC.4; P.L.228-2005, SEC.4; P.L.136-2009, SEC.2; P.L.112-2010,SEC.1.
IC 6-1.1-4-4.6
Department of local government finance setting of annualadjustment factors if county assessor fails to set; equalization offactors; notice and hearing; applicability
Sec. 4.6. (a) If a county assessor fails before July 2 of a particularyear for which an adjustment to the assessed value of real propertyapplies under section 4.5 of this chapter to prepare and deliver to thecounty auditor a complete detailed list of all of the real propertylisted for taxation in the county as required by IC 6-1.1-5-14 and atleast one hundred eighty (180) days have elapsed after the July 1deadline specified in IC 6-1.1-5-14 for delivering the list, thedepartment of local government finance may develop annualadjustment factors under this section for that year. In developingannual adjustment factors under this section, the department of localgovernment finance shall use data in its possession that is obtainedfrom:
(1) the county assessor; or
(2) any of the sources listed in the rule, including county or
state sales data, government studies, ratio studies, cost anddepreciation tables, and other market analyses.
(b) Using the data described in subsection (a), the department oflocal government finance shall propose to establish annualadjustment factors for the affected tax districts for one (1) or moreof the classes of real property. The proposal may provide for theequalization of annual adjustment factors in the affected township orcounty and in adjacent areas. The department of local governmentfinance shall issue notice and provide opportunity for hearing inaccordance with IC 6-1.1-14-4 and IC 6-1.1-14-9, as applicable,before issuing final annual adjustment factors.
(c) The annual adjustment factors finally determined by thedepartment of local government finance after the hearing requiredunder subsection (b) apply to the annual adjustment of real propertyunder section 4.5 of this chapter for:
(1) the assessment date; and
(2) the real property;
specified in the final determination of the department of localgovernment finance.
As added by P.L.182-2009(ss), SEC.86. Amended by P.L.113-2010,SEC.14.
IC 6-1.1-4-4.7
Training of assessors and county auditors in sales disclosure formverification
Sec. 4.7. The department of local government finance shallprovide training to township assessors, county assessors, and countyauditors with respect to the verification of sales disclosure formsunder 50 IAC 21-3-2.
As added by P.L.228-2005, SEC.5. Amended by P.L.146-2008,SEC.65.
IC 6-1.1-4-5 Version a
Petition for reassessment
Note: This version of section effective until 1-1-2011. See alsofollowing version of this section, effective 1-1-2011.
Sec. 5. (a) A petition for the reassessment of real property situatedwithin a township may be filed with the department of localgovernment finance on or before March 31st of any year which is nota general election year and in which no general reassessment of realproperty is made.
(b) The petition for reassessment must be signed by not less thanthe following percentage of all the owners of taxable real propertywho reside in the township:
(1) fifteen percent (15%) for a township which does not containan incorporated city or town;
(2) five percent (5%) for a township containing all or part of anincorporated city or town which has a population of fivethousand (5,000) or less;
(3) four percent (4%) for a township containing all or part of an
incorporated city which has a population of more than fivethousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part ofan incorporated city which has a population of more than tenthousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of anincorporated city which has a population of more than fiftythousand (50,000) but not exceeding one hundred fifty thousand(150,000); or
(6) one percent (1%) for a township containing all or part of anincorporated city which has a population of more than onehundred fifty thousand (150,000).
The signatures on the petition must be verified by the oath of one (1)or more of the signers. And, a certificate of the county auditor statingthat the signers constitute the required number of resident owners oftaxable real property of the township must accompany the petition.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.2-1995,SEC.20; P.L.90-2002, SEC.31.
IC 6-1.1-4-5 Version b
Petition for reassessment
Note: This version of section effective 1-1-2011. See alsopreceding version of this section, effective until 1-1-2011.
Sec. 5. (a) A petition for the reassessment of a real propertysituated within a township may be filed with the department of localgovernment finance on or before March 31st of any year which is nota general election year and in which no general reassessment of realproperty is made. A petition for reassessment of real property appliesonly to the most recent real property assessment date.
(b) The petition for reassessment must be signed by not less thanthe following percentage of all the owners of taxable real propertywho reside in the township:
(1) fifteen percent (15%) for a township which does not containan incorporated city or town;
(2) five percent (5%) for a township containing all or part of anincorporated city or town which has a population of fivethousand (5,000) or less;
(3) four percent (4%) for a township containing all or part of anincorporated city which has a population of more than fivethousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part ofan incorporated city which has a population of more than tenthousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of anincorporated city which has a population of more than fiftythousand (50,000) but not exceeding one hundred fifty thousand(150,000); or
(6) one percent (1%) for a township containing all or part of anincorporated city which has a population of more than onehundred fifty thousand (150,000).The signatures on the petition must be verified by the oath of one (1)or more of the signers. A certificate of the county auditor stating thatthe signers constitute the required number of resident owners oftaxable real property of the township must accompany the petition.
(c) Upon receipt of a petition under subsection (a), the departmentof local government finance may order a reassessment under section9 of this chapter or conduct a reassessment under section 31.5 of thischapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.2-1995,SEC.20; P.L.90-2002, SEC.31; P.L.113-2010, SEC.15.
IC 6-1.1-4-6
Reassessment order
Sec. 6. If the department of local government finance determinesthat a petition filed under section 5 of this chapter has been signed bythe required number of petitioners and that the present assessed valueof any real property is inequitable, the department of localgovernment finance shall order a reassessment of the real propertywhich has been inequitably assessed. The order shall specify the timewithin which the reassessment shall be completed and the date onwhich the reassessment shall become effective.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.32.
IC 6-1.1-4-7
Repealed
(Repealed by P.L.41-1993, SEC.54.)
IC 6-1.1-4-8
Repealed
(Repealed by P.L.41-1993, SEC.54.)
Revisor's Note: The repeal of IC 6-1.1-4-8 appearing in the 1993Edition of the Indiana Code was printed incorrectly. Use this versionof repeal of IC 6-1.1-4-8, effective 1-1-94.
IC 6-1.1-4-9
Reassessment resolution of department of local governmentfinance; hearing; reassessment order
Sec. 9. In order to maintain a just and equitable valuation of realproperty, the department of local government finance may adopt aresolution declaring its belief that it is necessary to reassess all or aportion of the real property located within this state. If thedepartment of local government finance adopts a reassessmentresolution and if either a township or a larger area is involved, thedepartment shall hold a hearing concerning the necessity for thereassessment at the courthouse of the county in which the propertyis located. The department of local government finance shall givenotice of the time and place of the hearing in the manner provided insection 10 of this chapter. After the hearing, or if the area involvedis less than a township, after the adoption of the resolution of the
department of local government finance, the department may orderany reassessment it deems necessary. The order shall specify the timewithin which the reassessment must be completed and the date thereassessment will become effective.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.33.
IC 6-1.1-4-10
Notice of reassessments; publication
Sec. 10. A notice required by section 9 of this chapter shall begiven at least ten (10) days before the hearing by publication one (1)time in each of two (2) newspapers of general circulation which:
(1) represent different political parties; and
(2) are published in the county in which the property that maybe reassessed is located.
However, if two (2) such newspapers are not published in the county,publication of the notice in one (1) newspaper of general circulationpublished in the county is sufficient.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.2-1995,SEC.21.
IC 6-1.1-4-11
Destroyed property; order of reassessment by county assessor
Sec. 11. (a) If a substantial amount of real and personal propertyin a township has been partially or totally destroyed as a result of adisaster, the county assessor shall:
(1) cause a survey to be made of the area or areas in which theproperty has been destroyed; and
(2) order a reassessment of the destroyed property;
if a person petitions the county assessor to take that action. Thecounty assessor shall specify in the assessor's order the time withinwhich the reassessment must be completed and the date on which thereassessment will become effective. However, the reassessed valueand the corresponding adjustment of tax due, past due, or alreadypaid is effective as of the date the disaster occurred, without penalty.
(b) The petition for reassessment of destroyed property, thereassessment order, and the tax adjustment order may not be madeafter December 31st of the year in which the taxes which would firstbe affected by the reassessment are payable.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.2-1995,SEC.22; P.L.90-2002, SEC.34; P.L.219-2007, SEC.12.
IC 6-1.1-4-11.5
Reassessment of parcels affected by flooding; petition; applicabledates; refund; publication of notice
Sec. 11.5. (a) This section applies to one (1) or more parcels ofreal property in a county that:
(1) are permanently flooded or to which access over land ispermanently prevented by flooding; and
(2) are not being used for agricultural purposes. (b) The owner of one (1) or more parcels referred to in subsection(a) may petition the county assessor for a reassessment of the parcelor parcels. Upon receipt of the petition, the county assessor shall:
(1) cause a survey to be made of the parcel or parcels; and
(2) if the parcel or parcels meet the description of subsection(a), order a reassessment of the parcel or parcels.
(c) If the flooding referred to in subsection (a) occurs before May11 of a calendar year (the "current year") and after the immediatelypreceding November 10 and a petition under subsection (b) is filednot later than December 31 of the current year:
(1) the reassessment ordered under subsection (b):
(A) takes effect for:
(i) the assessment date in the current year; and
(ii) the assessment date in the calendar year thatimmediately precedes the current year; and
(B) treats the parcel or parcels for those assessment dates as:
(i) being permanently flooded; or
(ii) having overland access permanently prevented byflooding;
(2) the property taxes first due and payable in the current yearwith respect to the parcel or parcels are determined based on thereassessment; and
(3) the property taxes first due and payable in the calendar yearthat immediately succeeds the current year with respect to theparcel or parcels are determined based on the reassessment.
(d) If the flooding referred to in subsection (a) occurs after May10 of the current year and before November 11 of the current yearand the petition under subsection (b) is filed not later than December31 of the current year:
(1) subsection (c)(1) and (c)(3) apply; and
(2) only:
(A) the second installment of property taxes underIC 6-1.1-22-9(a) first due and payable in the current yearwith respect to the parcel or parcels; or
(B) if property taxes are payable by a method other than two(2) annual installments, one-half (1/2) of the property taxliability for property taxes first due and payable in thecurrent year with respect to the parcel or parcels;
is determined based on the reassessment.
(e) This subsection applies only if:
(1) the county assessor orders a reassessment under subsection(b); and
(2) the property owner pays property taxes in the current yearwith respect to the parcel or parcels based on the assessmentthat applied before the ordered reassessment.
The property owner is entitled to a refund of property taxes based onthe difference in the amount of property taxes paid and the amountof property taxes determined based on the ordered reassessment. Aproperty owner is not required to apply for a refund due under thissection. The county auditor shall, without an appropriation being
required, issue a warrant to the property owner payable from thecounty general fund for the amount of the refund, if any, due theproperty owner.
(f) If:
(1) the county assessor orders a reassessment under subsection(b); and
(2) when the reassessment is completed the property owner hasnot paid property taxes in the current year with respect to theparcel or parcels based on the assessment that applied beforethe ordered reassessment;
the county treasurer shall issue to the property owner tax statementsthat reflect property taxes determined based on the reassessment.
(g) The county assessor shall specify in an order under subsection(b) the time within which the reassessment must be completed andthe date on which the reassessment takes effect.
(h) A reassessment under this section for an assessment datecontinues to apply for subsequent assessment dates until the assessor:
(1) determines that circumstances have changed sufficiently towarrant another reassessment of the property; and
(2) reassesses the property based on the determination undersubdivision (1).
(i) The county auditor and county treasurer shall publish notice ofthe availability of a reassessment under this section in accordancewith IC 5-3-1.
As added by P.L.90-2009, SEC.1.
IC 6-1.1-4-12
Circumstances under which undeveloped land may be reassessed
Sec. 12. (a) As used in this section, "land developer" means aperson that holds land for sale in the ordinary course of the person'strade or business.
(b) As used in this section, "land in inventory" means:
(1) a lot; or
(2) a tract that has not been subdivided into lots;
to which a land developer holds title in the ordinary course of theland developer's trade or business.
(c) As used in this section, "title" refers to legal or equitable title,including the interest of a contract purchaser.
(d) Except as provided in subsections (h) and (i), if:
(1) land assessed on an acreage basis is subdivided into lots; or
(2) land is rezoned for, or put to, a different use;
the land shall be reassessed on the basis of its new classification.
(e) If improvements are added to real property, the improvementsshall be assessed.
(f) An assessment or reassessment made under this section iseffective on the next assessment date.
(g) No petition to the department of local government finance isnecessary with respect to an assessment or reassessment made underthis section.
(h) Subject to subsection (i), land in inventory may not be
reassessed until the next assessment date following the earliest of:
(1) the date on which title to the land is transferred by:
(A) the land developer; or
(B) a successor land developer that acquires title to the land;
to a person that is not a land developer;
(2) the date on which construction of a structure begins on theland; or
(3) the date on which a building permit is issued forconstruction of a building or structure on the land.
(i) Subsection (h) applies regardless of whether the land ininventory is rezoned while a land developer holds title to the land.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.49, SEC.1.) Asamended by P.L.90-2002, SEC.35; P.L.154-2006, SEC.1.
IC 6-1.1-4-12.4
"Oil or gas interest" defined; assessment
Sec. 12.4. (a) For purposes of this section, the term "oil or gasinterest" includes but is not limited to:
(1) royalties;
(2) overriding royalties;
(3) mineral rights; or
(4) working interest;
in any oil or gas located on or beneath the surface of land which lieswithin this state.
(b) Oil or gas interest is subject to assessment and taxation as realproperty. Notwithstanding section 4 of this chapter, each oil or gasinterest shall be assessed annually by the assessor of the township inwhich the oil or gas is located, or the county assessor if there is notownship assessor for the township. The township or county assessorshall assess the oil or gas interest to the person who owns or operatesthe interest.
(c) A piece of equipment is an appurtenance to land if it isincident to and necessary for the production of oil and gas from theland covered by the oil or gas interest. This equipment includes butis not limited to wells, pumping units, lines, treaters, separators,tanks, and secondary recovery facilities. These appurtenances aresubject to assessment as real property. Notwithstanding section 4 ofthis chapter, each of these appurtenances shall be assessed annuallyby the assessor of the township in which the appurtenance is located,or the county assessor if there is no township assessor for thetownship. The township or county assessor shall assess theappurtenance to the person who owns or operates the workinginterest in the oil or gas interest.
(Formerly: Acts 1975, P.L.48, SEC.2.) As amended by P.L.146-2008,SEC.66.
IC 6-1.1-4-12.5
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-4-12.6
Assessed value of oil or gas interests
Sec. 12.6. (a) For purposes of this section, the term "secondaryrecovery method" includes but is not limited to the stimulation of oilproduction by means of the injection of water, steam, hydrocarbons,or chemicals, or by means of in situ combustion.
(b) The total assessed value of all interests in the oil located on orbeneath the surface of a particular tract of land equals the product of:
(1) the average daily production of the oil; multiplied by
(2) three hundred sixty-five (365); and multiplied by
(3) the posted price of oil on the assessment date.
However, if the oil is being extracted by use of a secondary recoverymethod, the total assessed value of all interests in the oil equalsone-half (1/2) the assessed value computed under the formulaprescribed in this subsection. The appropriate township assessor (ifany), or the county assessor if there is no township assessor for thetownship, shall, in the manner prescribed by the department of localgovernment finance, apportion the total assessed value of all interestsin the oil among the owners of those interests.
(c) The appropriate township assessor, or the county assessor ifthere is no township assessor for the township, shall, in the mannerprescribed by the department of local government finance, determineand apportion the total assessed value of all interests in the gaslocated beneath the surface of a particular tract of land.
(d) The department of local government finance shall prescribe aschedule for township and county assessors to use in assessing theappurtenances described in section 12.4(c) of this chapter.
As added by P.L.198-2001, SEC.10. Amended by P.L.146-2008,SEC.67.
IC 6-1.1-4-13
Agricultural land; assessment
Sec. 13. (a) In assessing or reassessing land, the land shall beassessed as agricultural land only when it is devoted to agriculturaluse.
(b) The department of local government finance shall give writtennotice to each county assessor of:
(1) the availability of the United States Department ofAgriculture's soil survey data; and
(2) the appropriate soil productivity factor for each type orclassification of soil shown on the United States Department ofAgriculture's soil survey map.
All assessing officials and the property tax assessment board ofappeals shall use the data in determining the true tax value ofagricultural land.
(c) The department of local government finance shall by ruleprovide for the method for determining the true tax value of eachparcel of agricultural land.
(d) This section does not apply to land purchased for industrial,commercial, or residential uses.(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.63-1983,SEC.1; P.L.24-1986, SEC.6; P.L.75-1987, SEC.1; P.L.6-1997,SEC.14; P.L.90-2002, SEC.36; P.L.178-2002, SEC.5.
IC 6-1.1-4-13.5
Repealed
(Repealed by P.L.84-1995, SEC.6.)
IC 6-1.1-4-13.6 Version a
Submission of values to county property tax assessment board ofappeals; review
Note: This version of section effective until 1-1-2011. See alsofollowing version of this section, effective 1-1-2011.
Sec. 13.6. (a) The township assessor, or the county assessor ifthere is no township assessor for the township, shall determine thevalues of all classes of commercial, industrial, and residential land(including farm homesites) in the township or county usingguidelines determined by the department of local governmentfinance. Not later than November 1 of the year preceding the year inwhich a general reassessment becomes effective, the assessordetermining the values of land shall submit the values to the countyproperty tax assessment board of appeals. Not later than March 1 ofthe year in which a general reassessment becomes effective, thecounty property tax assessment board of appeals shall hold a publichearing in the county concerning those values. The property taxassessment board of appeals shall give notice of the hearing inaccordance with IC 5-3-1.
(b) The county property tax assessment board of appeals shallreview the values submitted under subsection (a) and may make anymodifications it considers necessary to provide uniformity andequality. The county property tax assessment board of appeals shallcoordinate the valuation of property adjacent to the boundaries of thecounty with the county property tax assessment boards of appeals ofthe adjacent counties using the procedures adopted by rule underIC 4-22-2 by the department of local government finance. If thecounty assessor fails to submit land values under subsection (a) tothe county property tax assessment board of appeals beforeNovember 1 of the year before the date the general reassessmentunder section 4 of this chapter becomes effective, the countyproperty tax assessment board of appeals shall determine the values.If the county property tax assessment board of appeals fails todetermine the values before the general reassessment becomeseffective, the department of local government finance shall determinethe values.
(c) The county assessor shall notify all township assessors in thecounty (if any) of the values as modified by the county property taxassessment board of appeals. Assessing officials shall use the valuesdetermined under this section.
As added by P.L.24-1986, SEC.9. Amended by P.L.74-1987, SEC.2;P.L.41-1993, SEC.5; P.L.6-1997, SEC.15; P.L.90-2002, SEC.37;
P.L.146-2008, SEC.68; P.L.136-2009, SEC.3.
IC 6-1.1-4-13.6 Version b
Review of land values
Note: This version of section effective 1-1-2011. See alsopreceding version of this section, effective until 1-1-2011.
Sec. 13.6. (a) The county assessor shall determine the values of allclasses of commercial, industrial, and residential land (includingfarm homesites) in the county using guidelines determined by thedepartment of local government finance. Not later than July 1, 2011,and every fourth year thereafter, the assessor determining the valuesof land shall submit the values to the county property tax assessmentboard of appeals.
(b) If the county assessor fails to determine land values undersubsection (a) before the July 1 deadline, the county property taxassessment board of appeals shall determine the values. If the countyproperty tax assessment board of appeals fails to determine thevalues before the land values become effective, the department oflocal government finance shall determine the values.
(c) The county assessor shall notify all township assessors in thecounty (if any) of the values. Assessing officials shall use the valuesdetermined under this section.
(d) A petition for the review of the land values determined by acounty assessor under this section may be filed with the departmentof local government finance not later than forty-five (45) days afterthe county assessor makes the determination of the land values. Thepetition must be signed by at least the lesser of:
(1) one hundred (100) property owners in the county; or
(2) five percent (5%) of the property owners in the county.
(e) Upon receipt of a petition for review under subsection (d), thedepartment of local government finance:
(1) shall review the land values determined by the countyassessor; and
(2) after a public hearing, shall:
(A) approve;
(B) modify; or
(C) disapprove;
the land values.
As added by P.L.24-1986, SEC.9. Amended by P.L.74-1987, SEC.2;P.L.41-1993, SEC.5; P.L.6-1997, SEC.15; P.L.90-2002, SEC.37;P.L.146-2008, SEC.68; P.L.136-2009, SEC.3; P.L.113-2010,SEC.16.
IC 6-1.1-4-13.8
Repealed
(Repealed by P.L.146-2008, SEC.802.)
IC 6-1.1-4-14
Adjacent property holders; assessment or exemption of variousrights-of-way Sec. 14. (a) Except as provided in subsection (b) of this section,land may not be assessed to an adjacent property holder if it:
(1) is occupied by and is within the right-of-way of a railroad,interurban, or street railway;
(2) is within the line of a levee constructed and maintainedeither by a levee association or under any law of this state;
(3) is used and occupied as part of a public drainage ditch,including land that:
(A) is adjacent to the ditch; and
(B) cannot be used for farmland or any other purposebecause of a need for access to the ditch; or
(4) is within a right-of-way that is used and occupied as a publichighway.
(b) Where land described in subsection (a)(1), (a)(2), or (a)(3) hasnot been transferred by deed to a person who holds the land forrailroad, interurban, street railway, levee, drainage, or publichighway purposes, the land shall be assessed to the adjacent propertyowner. However, the assessed value of the land so assessed shall bededucted from the assessed value of the land assessed to the adjacentproperty owner.
(c) If an assessor and a landowner fail to agree on the amount ofland described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), theassessor shall have the county surveyor make a survey to determinethe amount of land so described.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.2, SEC.6; P.L.47-1990, SEC.1.
IC 6-1.1-4-15
Appraisal; examination of buildings
Sec. 15. (a) If real property is subject to assessment orreassessment under this chapter, the assessor of the township inwhich the property is located, or the county assessor if there is notownship assessor for the township, shall either appraise the propertyor have it appraised.
(b) In order to determine the assessed value of buildings and otherimprovements, the township or county assessor or the assessor'sauthorized representative may, after first making known theassessor's or representative's intention to the owner or occupant,enter and fully examine all buildings and structures which are locatedwithin the township or county and which are subject to assessment.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.24-1986,SEC.7; P.L.146-2008, SEC.69.
IC 6-1.1-4-16
Assessors' assistants; appropriation
Sec. 16. (a) For purposes of making a general reassessment of realproperty or annual adjustments under section 4.5 of this chapter, atownship assessor (if any) and a county assessor may employ:
(1) deputies;
(2) employees; and (3) technical advisors who are:
(A) qualified to determine real property values;
(B) professional appraisers certified under 50 IAC 15; and
(C) employed either on a full-time or a part-time basis,subject to sections 18.5 and 19.5 of this chapter.
(b) The county council of each county shall appropriate the fundsnecessary for the employment of deputies, employees, or technicaladvisors employed under subsection (a) of this section.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.228-2005,SEC.7; P.L.146-2008, SEC.70.
IC 6-1.1-4-17
Department of local government finance approval of employmentof professional appraisers; department approval only if party tothe contract; department approval of county decision to notemploy professional appraiser in general reassessment
Sec. 17. (a) Subject to the approval of the department of localgovernment finance and the requirements of section 18.5 of thischapter, a county assessor may employ professional appraisers astechnical advisors for assessments in all townships in the county. Thedepartment of local government finance may approve employmentunder this subsection only if the department is a party to theemployment contract and any addendum to the employment contract.
(b) A decision by a county assessor to not employ a professionalappraiser as a technical advisor in a general reassessment is subjectto approval by the department of local government finance.
(c) As used in this chapter, "professional appraiser" means anindividual or firm that is certified under IC 6-1.1-31.7.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.62-1983,SEC.2; P.L.6-1997, SEC.16; P.L.90-2002, SEC.38; P.L.228-2005,SEC.8; P.L.146-2008, SEC.71; P.L.182-2009(ss), SEC.87.
IC 6-1.1-4-18
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-4-18.5
Professional appraisal; contract for services; bids required
Sec. 18.5. (a) A county assessor may not use the services of aprofessional appraiser for assessment or reassessment purposeswithout a written contract. The contract used must be either astandard contract developed by the department of local governmentfinance or a contract that has been specifically approved by thedepartment. The department shall ensure that the contract:
(1) includes all of the provisions required under section 19.5(b)of this chapter; and
(2) adequately provides for the creation and transmission of realproperty assessment data in the form required by the legislativeservices agency and the division of data analysis of thedepartment. (b) No contract shall be made with any professional appraiser toact as technical advisor in the assessment of property, before thegiving of notice and the receiving of bids from anyone desiring tofurnish this service. Notice of the time and place for receiving bidsfor the contract shall be given by publication by one (1) insertion intwo (2) newspapers of general circulation published in the countyand representing each of the two (2) leading political parties in thecounty. If only one (1) newspaper is there published, notice in thatone (1) newspaper is sufficient to comply with the requirements ofthis subsection. The contract shall be awarded to the lowest and bestbidder who meets all requirements under law for entering a contractto serve as technical advisor in the assessment of property. However,any and all bids may be rejected, and new bids may be asked.
(c) The county council of each county shall appropriate the fundsneeded to meet the obligations created by a professional appraisalservices contract which is entered into under this chapter.
As added by P.L.198-2001, SEC.13. Amended by P.L.146-2008,SEC.72.
IC 6-1.1-4-19
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-4-19.5
Department development of standards for contracts forprofessional appraisal services; special contract language
Sec. 19.5. (a) The department of local government finance shalldevelop a standard contract or standard provisions for contracts to beused in securing professional appraising services.
(b) The standard contract or contract provisions must contain:
(1) a fixed date by which the professional appraiser or appraisalfirm shall have completed all responsibilities under the contract;
(2) a penalty clause under which the amount to be paid forappraisal services is decreased for failure to complete specifiedservices within the specified time;
(3) a provision requiring the appraiser, or appraisal firm, tomake periodic reports to the county assessor;
(4) a provision stipulating the manner in which, and the timeintervals at which, the periodic reports referred to in subdivision(3) of this subsection are to be made;
(5) a precise stipulation of what service or services are to beprovided and what class or classes of property are to beappraised;
(6) a provision stipulating that the contractor will generatecomplete parcel characteristics and parcel assessment data in amanner and format acceptable to the legislative services agencyand the department of local government finance;
(7) a provision stipulating that the legislative services agencyand the department of local government finance haveunrestricted access to the contractor's work product under the
contract; and
(8) a provision stating that the department of local governmentfinance is a party to the contract and any addendum to thecontract.
The department of local government finance may devise othernecessary provisions for the contracts in order to give effect to thischapter.
(c) In order to comply with the duties assigned to it by thissection, the department of local government finance may develop:
(1) one (1) or more model contracts;
(2) one (1) contract with alternate provisions; or
(3) any combination of subdivisions (1) and (2).
The department may approve special contract language in order tomeet any unusual situations.
As added by P.L.198-2001, SEC.15. Amended by P.L.146-2008,SEC.73; P.L.182-2009(ss), SEC.88.
IC 6-1.1-4-20
Professional appraisal; contract deadline
Sec. 20. The department of local government finance mayestablish a period with respect to each general reassessment that isthe only time during which a county assessor may enter into acontract with a professional appraiser. The period set by thedepartment of local government finance may not begin beforeJanuary 1 of the year the general reassessment begins. If no periodis established by the department of local government finance, acounty assessor may enter into such a contract only on or afterJanuary 1 and before April 16 of the year in which the generalreassessment is to commence.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.55-1986,SEC.1; P.L.6-1997, SEC.18; P.L.90-2002, SEC.39; P.L.146-2008,SEC.74.
IC 6-1.1-4-21
Appraisal completion date; reporting requirement
Sec. 21. (a) If, during a period of general reassessment, a countyassessor personally makes the real property appraisals, the appraisalsof the parcels subject to taxation must be completed as follows:
(1) The appraisal of one-fourth (1/4) of the parcels shall becompleted before December 1 of the year in which the generalreassessment begins.
(2) The appraisal of one-half (1/2) of the parcels shall becompleted before May 1 of the year following the year in whichthe general reassessment begins.
(3) The appraisal of three-fourths (3/4) of the parcels shall becompleted before October 1 of the year following the year inwhich the general reassessment begins.
(4) The appraisal of all the parcels shall be completed beforeMarch 1 of the second year following the year in which thegeneral reassessment begins. (b) If a county assessor employs a professional appraiser or aprofessional appraisal firm to make real property appraisals duringa period of general reassessment, the professional appraiser orappraisal firm must file appraisal reports with the county assessor asfollows:
(1) The appraisals for one-fourth (1/4) of the parcels shall bereported before December 1 of the year in which the generalreassessment begins.
(2) The appraisals for one-half (1/2) of the parcels shall bereported before May 1 of the year following the year in whichthe general reassessment begins.
(3) The appraisals for three-fourths (3/4) of the parcels shall bereported before October 1 of the year following the year inwhich the general reassessment begins.
(4) The appraisals for all the parcels shall be reported beforeMarch 1 of the second year following the year in which thegeneral reassessment begins.
However, the reporting requirements prescribed in this subsection donot apply if the contract under which the professional appraiser, orappraisal firm, is employed prescribes different reporting procedures.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.55-1986,SEC.2; P.L.146-2008, SEC.75.
IC 6-1.1-4-21.5
Repealed
(Repealed by P.L.84-1995, SEC.6.)
IC 6-1.1-4-22
Amounts of assessment or reassessment; notice
Sec. 22. (a) If any assessing official assesses or reassesses any realproperty under this article, the official shall give notice to thetaxpayer and the county assessor, by mail, of the amount of theassessment or reassessment.
(b) During a period of general reassessment, each township orcounty assessor shall mail the notice required by this section withinninety (90) days after the assessor:
(1) completes the appraisal of a parcel; or
(2) receives a report for a parcel from a professional appraiseror professional appraisal firm.
(c) The notice required by this section must include notice to theperson of the opportunity to appeal the assessed valuation underIC 6-1.1-15-1.
(d) Notice of the opportunity to appeal the assessed valuationrequired under subsection (c) must include the following:
(1) The procedure that a taxpayer must follow to appeal theassessment or reassessment.
(2) The forms that must be filed for an appeal of the assessmentor reassessment.
(3) Notice that an appeal of the assessment or reassessmentrequires evidence relevant to the true tax value of the taxpayer's
property as of the assessment date.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.64, SEC.2; P.L.6-1997, SEC.19; P.L.146-2008, SEC.76;P.L.136-2009, SEC.4.
IC 6-1.1-4-23
Repealed
(Repealed by Acts 1977, P.L.64, SEC.4.)
IC 6-1.1-4-24
Notice to county auditor of assessed value
Sec. 24. Immediately following an assessment or reassessment ofreal property, the county property tax assessment board of appealsshall notify the county auditor of the assessed value of the land andimprovements so assessed. The county property tax assessment boardof appeals shall give the notice on the form and in the mannerprescribed by the department of local government finance.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.20; P.L.90-2002, SEC.40.
IC 6-1.1-4-25
Record keeping; electronic data files
Sec. 25. (a) Each township assessor and each county assessorshall keep the assessor's reassessment data and records current bysecuring the necessary field data and by making changes in theassessed value of real property as changes occur in the use of the realproperty. The township or county assessor's records shall at all timesshow the assessed value of real property in accordance with thischapter. The township assessor shall ensure that the county assessorhas full access to the assessment records maintained by the townshipassessor.
(b) The township assessor (if any) in a county having aconsolidated city, the county assessor if there are no townshipassessors in a county having a consolidated city, or the countyassessor in every other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of allparcels; and
(B) the personal property return characteristics andassessments by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats theinformation in the file with the standard data, field, and recordcoding required and approved by:
(A) the legislative services agency; and
(B) the department of local government finance;
(3) transmit the data in the file with respect to the assessmentdate of each year before October 1 of the year to:
(A) the legislative services agency; and
(B) the department of local government finance; in a manner that meets the data export and transmissionrequirements in a standard format, as prescribed by the officeof technology established by IC 4-13.1-2-1 and approved by thelegislative services agency; and
(4) resubmit the data in the form and manner required under thissubsection, upon request of the legislative services agency orthe department of local government finance, if data previouslysubmitted under this subsection does not comply with therequirements of this subsection, as determined by the legislativeservices agency or the department of local government finance.
An electronic data file maintained for a particular assessment datemay not be overwritten with data for a subsequent assessment dateuntil a copy of an electronic data file that preserves the data for theparticular assessment date is archived in the manner prescribed bythe office of technology established by IC 4-13.1-2-1 and approvedby the legislative services agency.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.21; P.L.198-2001, SEC.16; P.L.178-2002, SEC.6;P.L.177-2005, SEC.27; P.L.146-2008, SEC.77.
IC 6-1.1-4-26
Adoption or promulgation of documents by the department of localgovernment finance
Sec. 26. The department of local government finance may adoptor promulgate regulations, appraisal manuals, rules, bulletins,directives, and forms for the assessment and reassessment of realproperty.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.41.
IC 6-1.1-4-27
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-4-27.5
Property reassessment fund; tax levies; petition to increase levy;appeal
Sec. 27.5. (a) The auditor of each county shall establish a propertyreassessment fund. The county treasurer shall deposit all collectionsresulting from the property taxes that the county levies for thecounty's property reassessment fund.
(b) With respect to the general reassessment of real property thatis to commence on July 1, 2009, the county council of each countyshall, for property taxes due in 2006, 2007, 2008, and 2009, levy ineach year against all the taxable property in the county an amountequal to one-fourth (1/4) of the remainder of:
(1) the estimated costs referred to in section 28.5(a) of thischapter; minus
(2) the amount levied under this section by the county councilfor property taxes due in 2004 and 2005. (c) With respect to a general reassessment of real property that isto commence on July 1, 2014, and each fifth year thereafter, thecounty council of each county shall, for property taxes due in theyear that the general reassessment is to commence and the four (4)years preceding that year, levy against all the taxable property in thecounty an amount equal to one-fifth (1/5) of the estimated costs ofthe general reassessment under section 28.5 of this chapter.
(d) The department of local government finance shall give to eachcounty council notice, before January 1 in a year, of the tax leviesrequired by this section for that year.
(e) The department of local government finance may raise orlower the property tax levy under this section for a year if thedepartment determines it is appropriate because the estimated costof:
(1) a general reassessment; or
(2) making annual adjustments under section 4.5 of this chapter;
has changed.
(f) The county assessor may petition the county fiscal body toincrease the levy under subsection (b) or (c) to pay for the costs of:
(1) a general reassessment;
(2) verification under 50 IAC 21-3-2 of sales disclosure formsforwarded to the county assessor under IC 6-1.1-5.5-3; or
(3) processing annual adjustments under section 4.5 of thischapter.
The assessor must document the needs and reasons for the increasedfunding.
(g) If the county fiscal body denies a petition under subsection (f),the county assessor may appeal to the department of localgovernment finance. The department of local government financeshall: