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 tax
assessment board of appeals composed of individuals who are at
least eighteen (18) years of age and knowledgeable in the valuation
of property. At the election of the board of commissioners of the
county, a county property tax assessment board of appeals may
consist of three (3) or five (5) members appointed in accordance with
this section.
(b) This subsection applies to a county in which the board of
commissioners elects to have a five (5) member county property tax
assessment board of appeals. In addition to the county assessor, only
one (1) other individual who is an officer or employee of a county or
township may serve on the board of appeals in the county in which
the 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 appointed
by the county fiscal body must be a certified level two or level three
assessor-appraiser. Subject to subsections (g) and (h), the board of
commissioners of the county shall appoint three (3) freehold
members so that not more than three (3) of the five (5) members may
be 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 the
members appointed by the board of county commissioners must be
a certified level two or level three assessor-appraiser. The board of
county commissioners may waive the requirement in this subsection
that one (1) of the freehold members appointed by the board of
county commissioners must be a certified level two or level three
assessor-appraiser.
(c) This subsection applies to a county in which the board of
commissioners elects to have a three (3) member county property tax
assessment board of appeals. In addition to the county assessor, only
one (1) other individual who is an officer or employee of a county or
township may serve on the board of appeals in the county in which
the individual is an officer or employee. Subject to subsections (g)
and (h), the fiscal body of the county shall appoint one (1) individual
to the board. The member appointed by the county fiscal body must
be a certified level two or level three assessor-appraiser. Subject to
subsections (d) and (e), the board of commissioners of the county
shall 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 so
that at least two (2) of the three (3) members are residents of the
county. At least one (1) of the members appointed by the board of
county commissioners must be a certified level two or level three
assessor-appraiser. The board of county commissioners may waive
the requirement in this subsection that one (1) of the freehold
members 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 of
appeals may serve on the property tax assessment board of appeals
of another county at the same time. The members of the board shall
elect a president. The employees of the county assessor shall provide
administrative support to the property tax assessment board of
appeals. The county assessor is a nonvoting member of the property
tax assessment board of appeals. The county assessor shall serve as
secretary of the board. The secretary shall keep full and accurate
minutes of the proceedings of the board. A majority of the board that
includes at least one (1) certified level two or level three
assessor-appraiser constitutes a quorum for the transaction of
business. Any question properly before the board may be decided by
the agreement of a majority of the whole board.
(e) The county assessor, county fiscal body, and board of county
commissioners 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 the
three (3) members of the county property tax assessment board of
appeals may be of the same political party if it is necessary to waive
the requirement due to the absence of certified level two or level
three Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy the
requirement in subsection (b) or (c).
(f) If the board of county commissioners is not able to identify at
least two (2) prospective freehold members of the county property
tax 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 board
of appeals;
it is not necessary that at least three (3) of the five (5) or two (2) of
the three (3) members of the county property tax assessment board
of appeals be residents of the county.
(g) Except as provided in subsection (f), the term of a member of
the county property tax assessment board of appeals appointed under
this section:
(1) is one (1) year; and
(2) begins January 1.
(h) If:
(1) the term of a member of the county property tax assessment
board 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, each
member of the county property tax assessment board of appeals shall
take and subscribe to the following oath:
STATE OF INDIANA )
) SS:
COUNTY OF _______________ )
I, _________________, do solemnly swear that I will support the
Constitution of the United States, and the Constitution of the State
of Indiana, and that I will faithfully and impartially discharge my
duty under the law as a member of the Property Tax Assessment
Board of Appeals for said County; that I will, according to my best
knowledge and judgment, assess, and review the assessment of all
the property of said county, and I will in no case assess any property
at 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 county
auditor. (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 board
of appeals shall receive compensation on a per diem basis for each
day of actual service. The county council shall fix the rate of this
compensation. The county assessor shall keep an attendance record
for each meeting of the county property tax assessment board of
appeals. At the close of each annual session, the county assessor
shall certify to the county board of commissioners the number of
days actually served by each member. The county board of
commissioners may not allow claims for service on the county
property tax assessment board of appeals for more days than the
number of days certified by the county assessor. The compensation
provided 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 shall
meet either in the room of the board of commissioners in the county
courthouse 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, and
purpose of each annual session of the county property tax assessment
board. The county assessor shall give the notice two (2) weeks before
the first meeting of the board by:
(1) publication in two (2) newspapers of general circulation
which are published in the county and which represent different
political parties; or
(2) publication in one (1) newspaper of general circulation
published in the county if the requirements of clause (1) of this
section cannot be satisfied; or
(3) posting in three (3) public places in each township of the
county if a newspaper of general circulation is not published in
the 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 by
department of local government finance
Sec. 8. (a) The county property tax assessment board shall remain
in session until the board's duties are complete.
(b) All expenses and per diem compensation resulting from a
session of a county property tax assessment board that is called by
the department of local government finance under subsection (c)
shall be paid by the county auditor, who shall, without an
appropriation being required, draw warrants on county funds not
otherwise appropriated.
(c) The department of local government finance may also call a
session of the county property tax assessment board after completion
of a general reassessment of real property. The department of local
government 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 or
valuation of property;
(3) compel witnesses to answer its questions relevant to the
assessment or valuation of property; and
(4) order the production of any papers related to the assessment
or valuation of property.
(b) The county sheriff shall serve all process issued under this
section which are not served by the county assessor and shall obey
all 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 appeals
may employ and fix the compensation of as many field
representatives and hearing examiners as are necessary to promptly
and efficiently perform the duties and functions of the board. A
person employed under this subsection must be a person who is
certified in Indiana as a level two or level three assessor-appraiser by
the department of local government finance.
(b) The number and compensation of all persons employed under
this section are subject to the appropriations made for that purpose
by 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 employed
under section 10 of this chapter, when authorized by the county
property tax assessment board of appeals, have the powers granted
to the county property tax assessment board of appeals for the review
of, and hearings on, assessments. The field representatives and
hearing examiners shall report their findings to the board in writing
at the conclusion of each review or hearing. After receipt of the
written report, the board may take further evidence or hold further
hearings. The final decision on each matter shall be made by the
board based upon the field representative's or hearing officer's report,
any additional evidence taken by the board, and any records that the
board considers pertinent. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.97.
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 tax
assessment board of appeals composed of individuals who are at
least eighteen (18) years of age and knowledgeable in the valuation
of property. At the election of the board of commissioners of the
county, a county property tax assessment board of appeals may
consist of three (3) or five (5) members appointed in accordance with
this section.
(b) This subsection applies to a county in which the board of
commissioners elects to have a five (5) member county property tax
assessment board of appeals. In addition to the county assessor, only
one (1) other individual who is an officer or employee of a county or
township may serve on the board of appeals in the county in which
the 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 appointed
by the county fiscal body must be a certified level two or level three
assessor-appraiser. Subject to subsections (g) and (h), the board of
commissioners of the county shall appoint three (3) freehold
members so that not more than three (3) of the five (5) members may
be 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 the
members appointed by the board of county commissioners must be
a certified level two or level three assessor-appraiser. The board of
county commissioners may waive the requirement in this subsection
that one (1) of the freehold members appointed by the board of
county commissioners must be a certified level two or level three
assessor-appraiser.
(c) This subsection applies to a county in which the board of
commissioners elects to have a three (3) member county property tax
assessment board of appeals. In addition to the county assessor, only
one (1) other individual who is an officer or employee of a county or
township may serve on the board of appeals in the county in which
the individual is an officer or employee. Subject to subsections (g)
and (h), the fiscal body of the county shall appoint one (1) individual
to the board. The member appointed by the county fiscal body must
be a certified level two or level three assessor-appraiser. Subject to
subsections (d) and (e), the board of commissioners of the county
shall 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 so
that at least two (2) of the three (3) members are residents of the
county. At least one (1) of the members appointed by the board of
county commissioners must be a certified level two or level three
assessor-appraiser. The board of county commissioners may waive
the requirement in this subsection that one (1) of the freehold
members 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 of
appeals may serve on the property tax assessment board of appeals
of another county at the same time. The members of the board shall
elect a president. The employees of the county assessor shall provide
administrative support to the property tax assessment board of
appeals. The county assessor is a nonvoting member of the property
tax assessment board of appeals. The county assessor shall serve as
secretary of the board. The secretary shall keep full and accurate
minutes of the proceedings of the board. A majority of the board that
includes at least one (1) certified level two or level three
assessor-appraiser constitutes a quorum for the transaction of
business. Any question properly before the board may be decided by
the agreement of a majority of the whole board.
(e) The county assessor, county fiscal body, and board of county
commissioners 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 the
three (3) members of the county property tax assessment board of
appeals may be of the same political party if it is necessary to waive
the requirement due to the absence of certified level two or level
three Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy the
requirement in subsection (b) or (c).
(f) If the board of county commissioners is not able to identify at
least two (2) prospective freehold members of the county property
tax 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 board
of appeals;
it is not necessary that at least three (3) of the five (5) or two (2) of
the three (3) members of the county property tax assessment board
of appeals be residents of the county.
(g) Except as provided in subsection (f), the term of a member of
the county property tax assessment board of appeals appointed under
this section:
(1) is one (1) year; and
(2) begins January 1.
(h) If:
(1) the term of a member of the county property tax assessment
board 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, each
member of the county property tax assessment board of appeals shall
take and subscribe to the following oath:
STATE OF INDIANA )
) SS:
COUNTY OF _______________ )
I, _________________, do solemnly swear that I will support the
Constitution of the United States, and the Constitution of the State
of Indiana, and that I will faithfully and impartially discharge my
duty under the law as a member of the Property Tax Assessment
Board of Appeals for said County; that I will, according to my best
knowledge and judgment, assess, and review the assessment of all
the property of said county, and I will in no case assess any property
at 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 county
auditor. (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 board
of appeals shall receive compensation on a per diem basis for each
day of actual service. The county council shall fix the rate of this
compensation. The county assessor shall keep an attendance record
for each meeting of the county property tax assessment board of
appeals. At the close of each annual session, the county assessor
shall certify to the county board of commissioners the number of
days actually served by each member. The county board of
commissioners may not allow claims for service on the county
property tax assessment board of appeals for more days than the
number of days certified by the county assessor. The compensation
provided 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 shall
meet either in the room of the board of commissioners in the county
courthouse 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, and
purpose of each annual session of the county property tax assessment
board. The county assessor shall give the notice two (2) weeks before
the first meeting of the board by:
(1) publication in two (2) newspapers of general circulation
which are published in the county and which represent different
political parties; or
(2) publication in one (1) newspaper of general circulation
published in the county if the requirements of clause (1) of this
section cannot be satisfied; or
(3) posting in three (3) public places in each township of the
county if a newspaper of general circulation is not published in
the 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 by
department of local government finance
Sec. 8. (a) The county property tax assessment board shall remain
in session until the board's duties are complete.
(b) All expenses and per diem compensation resulting from a
session of a county property tax assessment board that is called by
the department of local government finance under subsection (c)
shall be paid by the county auditor, who shall, without an
appropriation being required, draw warrants on county funds not
otherwise appropriated.
(c) The department of local government finance may also call a
session of the county property tax assessment board after completion
of a general reassessment of real property. The department of local
government 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 or
valuation of property;
(3) compel witnesses to answer its questions relevant to the
assessment or valuation of property; and
(4) order the production of any papers related to the assessment
or valuation of property.
(b) The county sheriff shall serve all process issued under this
section which are not served by the county assessor and shall obey
all 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 appeals
may employ and fix the compensation of as many field
representatives and hearing examiners as are necessary to promptly
and efficiently perform the duties and functions of the board. A
person employed under this subsection must be a person who is
certified in Indiana as a level two or level three assessor-appraiser by
the department of local government finance.
(b) The number and compensation of all persons employed under
this section are subject to the appropriations made for that purpose
by 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 employed
under section 10 of this chapter, when authorized by the county
property tax assessment board of appeals, have the powers granted
to the county property tax assessment board of appeals for the review
of, and hearings on, assessments. The field representatives and
hearing examiners shall report their findings to the board in writing
at the conclusion of each review or hearing. After receipt of the
written report, the board may take further evidence or hold further
hearings. The final decision on each matter shall be made by the
board based upon the field representative's or hearing officer's report,
any additional evidence taken by the board, and any records that the
board considers pertinent. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.97.
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 tax
assessment board of appeals composed of individuals who are at
least eighteen (18) years of age and knowledgeable in the valuation
of property. At the election of the board of commissioners of the
county, a county property tax assessment board of appeals may
consist of three (3) or five (5) members appointed in accordance with
this section.
(b) This subsection applies to a county in which the board of
commissioners elects to have a five (5) member county property tax
assessment board of appeals. In addition to the county assessor, only
one (1) other individual who is an officer or employee of a county or
township may serve on the board of appeals in the county in which
the 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 appointed
by the county fiscal body must be a certified level two or level three
assessor-appraiser. Subject to subsections (g) and (h), the board of
commissioners of the county shall appoint three (3) freehold
members so that not more than three (3) of the five (5) members may
be 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 the
members appointed by the board of county commissioners must be
a certified level two or level three assessor-appraiser. The board of
county commissioners may waive the requirement in this subsection
that one (1) of the freehold members appointed by the board of
county commissioners must be a certified level two or level three
assessor-appraiser.
(c) This subsection applies to a county in which the board of
commissioners elects to have a three (3) member county property tax
assessment board of appeals. In addition to the county assessor, only
one (1) other individual who is an officer or employee of a county or
township may serve on the board of appeals in the county in which
the individual is an officer or employee. Subject to subsections (g)
and (h), the fiscal body of the county shall appoint one (1) individual
to the board. The member appointed by the county fiscal body must
be a certified level two or level three assessor-appraiser. Subject to
subsections (d) and (e), the board of commissioners of the county
shall 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 so
that at least two (2) of the three (3) members are residents of the
county. At least one (1) of the members appointed by the board of
county commissioners must be a certified level two or level three
assessor-appraiser. The board of county commissioners may waive
the requirement in this subsection that one (1) of the freehold
members 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 of
appeals may serve on the property tax assessment board of appeals
of another county at the same time. The members of the board shall
elect a president. The employees of the county assessor shall provide
administrative support to the property tax assessment board of
appeals. The county assessor is a nonvoting member of the property
tax assessment board of appeals. The county assessor shall serve as
secretary of the board. The secretary shall keep full and accurate
minutes of the proceedings of the board. A majority of the board that
includes at least one (1) certified level two or level three
assessor-appraiser constitutes a quorum for the transaction of
business. Any question properly before the board may be decided by
the agreement of a majority of the whole board.
(e) The county assessor, county fiscal body, and board of county
commissioners 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 the
three (3) members of the county property tax assessment board of
appeals may be of the same political party if it is necessary to waive
the requirement due to the absence of certified level two or level
three Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy the
requirement in subsection (b) or (c).
(f) If the board of county commissioners is not able to identify at
least two (2) prospective freehold members of the county property
tax 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 board
of appeals;
it is not necessary that at least three (3) of the five (5) or two (2) of
the three (3) members of the county property tax assessment board
of appeals be residents of the county.
(g) Except as provided in subsection (f), the term of a member of
the county property tax assessment board of appeals appointed under
this section:
(1) is one (1) year; and
(2) begins January 1.
(h) If:
(1) the term of a member of the county property tax assessment
board 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, each
member of the county property tax assessment board of appeals shall
take and subscribe to the following oath:
STATE OF INDIANA )
) SS:
COUNTY OF _______________ )
I, _________________, do solemnly swear that I will support the
Constitution of the United States, and the Constitution of the State
of Indiana, and that I will faithfully and impartially discharge my
duty under the law as a member of the Property Tax Assessment
Board of Appeals for said County; that I will, according to my best
knowledge and judgment, assess, and review the assessment of all
the property of said county, and I will in no case assess any property
at 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 county
auditor. (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 board
of appeals shall receive compensation on a per diem basis for each
day of actual service. The county council shall fix the rate of this
compensation. The county assessor shall keep an attendance record
for each meeting of the county property tax assessment board of
appeals. At the close of each annual session, the county assessor
shall certify to the county board of commissioners the number of
days actually served by each member. The county board of
commissioners may not allow claims for service on the county
property tax assessment board of appeals for more days than the
number of days certified by the county assessor. The compensation
provided 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 shall
meet either in the room of the board of commissioners in the county
courthouse 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, and
purpose of each annual session of the county property tax assessment
board. The county assessor shall give the notice two (2) weeks before
the first meeting of the board by:
(1) publication in two (2) newspapers of general circulation
which are published in the county and which represent different
political parties; or
(2) publication in one (1) newspaper of general circulation
published in the county if the requirements of clause (1) of this
section cannot be satisfied; or
(3) posting in three (3) public places in each township of the
county if a newspaper of general circulation is not published in
the 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 by
department of local government finance
Sec. 8. (a) The county property tax assessment board shall remain
in session until the board's duties are complete.
(b) All expenses and per diem compensation resulting from a
session of a county property tax assessment board that is called by
the department of local government finance under subsection (c)
shall be paid by the county auditor, who shall, without an
appropriation being required, draw warrants on county funds not
otherwise appropriated.
(c) The department of local government finance may also call a
session of the county property tax assessment board after completion
of a general reassessment of real property. The department of local
government 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 or
valuation of property;
(3) compel witnesses to answer its questions relevant to the
assessment or valuation of property; and
(4) order the production of any papers related to the assessment
or valuation of property.
(b) The county sheriff shall serve all process issued under this
section which are not served by the county assessor and shall obey
all 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 appeals
may employ and fix the compensation of as many field
representatives and hearing examiners as are necessary to promptly
and efficiently perform the duties and functions of the board. A
person employed under this subsection must be a person who is
certified in Indiana as a level two or level three assessor-appraiser by
the department of local government finance.
(b) The number and compensation of all persons employed under
this section are subject to the appropriations made for that purpose
by 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 employed
under section 10 of this chapter, when authorized by the county
property tax assessment board of appeals, have the powers granted
to the county property tax assessment board of appeals for the review
of, and hearings on, assessments. The field representatives and
hearing examiners shall report their findings to the board in writing
at the conclusion of each review or hearing. After receipt of the
written report, the board may take further evidence or hold further
hearings. The final decision on each matter shall be made by the
board based upon the field representative's or hearing officer's report,
any additional evidence taken by the board, and any records that the
board considers pertinent. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.97.
