IC 6-1.1-33.5
Chapter 33.5. Department of Local Government Finance Division
of Data Analysis
IC 6-1.1-33.5-1 Establishment of division
Sec. 1. A division of the department of local government finance
is established, to be known as the division of data analysis. As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-2 Electronic data base; software; data analysis; studies; reports
Sec. 2. The division of data analysis shall do the following:
(1) Compile an electronic data base that includes the following:
(A) The local government data base.
(B) Information on sales of real and personal property,
including nonconfidential information from sales disclosure
forms filed under IC 6-1.1-5.5.
(C) Personal property assessed values and data entries on
personal property return forms.
(D) Real property assessed values and data entries on real
property assessment records.
(E) Information on property tax exemptions, deductions, and
credits.
(F) Any other data relevant to the accurate determination of
real property and personal property tax assessments.
(2) Make available to each county and township software that
permits the transfer of the data described in subdivision (1) to
the division in a uniform format through a secure connection
over the Internet.
(3) Analyze the data compiled under this section for the purpose
of performing the functions under section 3 of this chapter.
(4) Conduct continuing studies of personal and real property tax
deductions, abatements, and exemptions used throughout
Indiana. The division of data analysis shall, before May 1 of
each even-numbered year, report on the studies at a meeting of
the budget committee and submit a report on the studies to the
legislative services agency for distribution to the members of
the legislative council. The report must be in an electronic
format under IC 5-14-6. As added by P.L.198-2001, SEC.82. Amended by P.L.28-2004,
SEC.63; P.L.64-2004, SEC.14.
IC 6-1.1-33.5-3 Duties of the division of data analysis
Sec. 3. The division of data analysis shall:
(1) conduct continuing studies in the areas in which the
department of local government finance operates;
(2) make periodic field surveys and audits of:
(A) tax rolls;
(B) plat books;
(C) building permits;
(D) real estate transfers; and
(E) other data that may be useful in checking property
valuations or taxpayer returns;
(3) make test checks of property valuations to serve as the bases
for special reassessments under this article;
(4) conduct biennially a coefficient of dispersion study for each
township and county in Indiana;
(5) conduct quadrennially a sales assessment ratio study for
each township and county in Indiana; and
(6) report annually to the executive director of the legislative
services agency, in an electronic format under IC 5-14-6, the
information obtained or determined under this section for use
by the executive director and the general assembly, including:
(A) all information obtained by the division of data analysis
from units of local government; and
(B) all information included in:
(i) the local government data base; and
(ii) any other data compiled by the division of data
analysis. As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss),
SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64;
P.L.182-2009(ss), SEC.169.
IC 6-1.1-33.5-4 Powers of division
Sec. 4. To perform its duties, the division of data analysis may do
the following:
(1) Request access to any local or state official records.
(2) Secure information from the federal government or from
public or private agencies.
(3) Inspect a person's books, records, or property.
(4) Conduct a review of either all or a random sampling of
personal or real property assessments.
(5) Employ professional appraisal firms to assist in making test
checks of property valuations.
(6) Recommend changes in property tax administration.
(7) Use any other device or technique to equalize tax burdens or
to implement this chapter. As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-5 Confidentiality of information
Sec. 5. Information that has been provided to the legislative
services agency or the division of data analysis by the federal
government or by a public agency is subject to the provider's rules,
if any, that concern the confidential nature of the information. As added by P.L.198-2001, SEC.82. IC 6-1.1-33.5-6 Review; special reassessments
Sec. 6. (a) With respect to any township or county for any year,
the department of local government finance may initiate a review to
determine whether to order a special reassessment under this chapter.
The review may apply to real property or personal property, or both.
(b) If the department of local government finance determines
under subsection (a) of this chapter to initiate a review with respect
to the real property within a township or county, or a portion of the
real property within a township or county, the division of data
analysis of the department shall determine for the real property under
consideration and for the township or county the variance between:
(1) the total assessed valuation of the real property within the
township or county; and
(2) the total assessed valuation that would result if the real
property within the township or county were valued in the
manner provided by law.
(c) If the department of local government finance determines
under subsection (a) of this chapter to initiate a review with respect
to personal property within a township or county, or a part of the
personal property within a township or county, the division of data
analysis of the department shall determine for the personal property
under consideration and for the township or county the variance
between:
(1) the total assessed valuation of the personal property within
the township or county; and
(2) the total assessed valuation that would result if the personal
property within the township or county were valued in the
manner provided by law.
(d) The determination of the department of local government
finance under section 2 or 3 of this chapter must be based on a
statistically valid assessment ratio study.
(e) If a determination of the department of local government
finance to order a special reassessment under this chapter is based on
a coefficient of dispersion study, the department shall publish the
coefficient of dispersion study for the township or county in
accordance with IC 5-3-1-2(j).
(f) If:
(1) the variance determined under subsection (b) or (c) exceeds
twenty percent (20%); and
(2) the department of local government finance determines after
holding hearings on the matter that a special reassessment
should be conducted;
the department shall contract for a special reassessment to be
conducted to correct the valuation of the property.
(g) If the variance determined under subsection (b) or (c) is
twenty percent (20%) or less, the department of local government
finance shall determine whether to correct the valuation of the
property under:
(1) IC 6-1.1-4-9 and IC 6-1.1-4-10; or
(2) IC 6-1.1-14.
(h) The department of local government finance shall give notice
to a taxpayer, by individual notice or by publication at the discretion
of the department, of a hearing concerning the department's intent to
cause the assessment of the taxpayer's property to be adjusted under
this section. The time fixed for the hearing must be at least ten (10)
days after the day the notice is mailed or published. The department
may conduct a single hearing under this section with respect to
multiple properties. The notice must state:
(1) the time of the hearing;
(2) the location of the hearing; and
(3) that the purpose of the hearing is to hear taxpayers'
comments and objections with respect to the department's intent
to adjust the assessment of property under this chapter.
(i) If the department of local government finance determines after
the hearing that the assessment of property should be adjusted under
this chapter, the department shall:
(1) cause the assessment of the property to be adjusted;
(2) mail a certified notice of its final determination to the
county auditor of the county in which the property is located;
and
(3) notify the taxpayer as required under IC 6-1.1-14.
(j) A reassessment or adjustment may be made under this section
only if the notice of the final determination is given to the taxpayer
within the same period prescribed in IC 6-1.1-9-3 or IC 6-1.1-9-4.
(k) If the department of local government finance contracts for a
special reassessment of property under this chapter, the department
shall forward the bill for services of the reassessment contractor to
the county auditor, and the county shall pay the bill from the county
reassessment fund. As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-7 Expenditure reports by political subdivision; per capita
information; Internet publication
Sec. 7. (a) Not later than May 1 of each calendar year, the division
of data analysis shall:
(1) prepare a report that includes:
(A) each political subdivision's total amount of expenditures
per person during the immediately preceding calendar year,
based on the political subdivision's population determined by
the most recent federal decennial census; and
(B) based on the information prepared for all political
subdivisions under clause (A), the highest, lowest, median,
and average amount of expenditures per person for each type
of political subdivision throughout Indiana.
(2) post the report on the web site maintained by the department
of local government finance; and
(3) file the report:
(A) with the governor; and
(B) in an electronic format under IC 5-14-6 with the general
assembly.
The report must be presented in a format that is understandable to the
average individual and that permits easy comparison of the
information prepared for each political subdivision under subdivision
(1)(A) to the statewide information prepared for that type of political
subdivision under subdivision (1)(B).
(b) The department of local government finance shall organize the
report under subsection (a) to present together the information
derived from each type of political subdivision. As added by P.L.199-2005, SEC.14.
IC 6-1.1-33.5-8 Administration of data base by contractor; standards
Sec. 8. (a) This section applies to a system designed to permit the
department of local government finance or a provider in a
partnership or another arrangement with the department of local
government finance to do any of the following:
(1) Receive data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in a uniform format through a secure connection
over the Internet.
(2) Maintain data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in an electronic data base.
(3) Provide public access to data subject to IC 6-1.1-4-25,
IC 6-1.1-5.5-3, or IC 36-2-9-20.
(b) A system described in subsection (a) must do the following:
(1) Maintain the confidentiality of data that is declared to be
confidential by IC 6-1.1-5.5-3, IC 6-1.1-5.5-5, IC 6-1.1-35-9, or
other provisions of law.
(2) Provide prompt notice to the department of local
government finance and legislative services agency of the
receipt of data from counties and townships and other critical
events, as jointly determined by the department of local
government finance and the legislative services agency.
(3) Maintain data in a form that formats the information in the
file with the standard data, field, and record coding jointly
required and approved by the department of local government
finance and the legislative services agency.
(4) Provide data export and transmission capabilities that are
compatible with the data export and transmission requirements
prescribed by the office of technology established by
IC 4-13.1-2-1 and jointly approved by the department of local
government finance and the legislative services agency.
(5) Provide to the legislative services agency and the
department of local government finance unrestricted on line
access and access through data export and transmission
protocols to:
(A) the data transmitted to the system; and
(B) hardware, software, and other work product associated
with the system;
including access to conduct the tests and inspections of the
system and data determined necessary by the legislative
services agency and access to data received from counties and
townships in the form submitted by the counties and townships.
(6) Maintain data in a manner that provides for prompt and
accurate transfer of data to the department of local government
finance and the legislative services agency, as jointly approved
by the department of local government finance and the
legislative services agency.
(c) The department of local government finance and any third
party system provider shall provide for regular consultation with the
legislative services agency concerning the development and
operation of the system and shall provide the legislative services
agency with copies of system documentation of the procedures,
standards, and internal controls and any written agreements related
to the receipt of data and the management, operation, and use of the
system. As added by P.L.146-2008, SEC.276.
IC 6-1.1-33.5-9 Report to legislative council
Sec. 9. The department of local government finance shall report
before July 1 of each year to the legislative council concerning
compliance with section 8 of this chapter. As added by P.L.146-2008, SEC.277.
IC 6-1.1-33.5
Chapter 33.5. Department of Local Government Finance Division
of Data Analysis
IC 6-1.1-33.5-1 Establishment of division
Sec. 1. A division of the department of local government finance
is established, to be known as the division of data analysis. As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-2 Electronic data base; software; data analysis; studies; reports
Sec. 2. The division of data analysis shall do the following:
(1) Compile an electronic data base that includes the following:
(A) The local government data base.
(B) Information on sales of real and personal property,
including nonconfidential information from sales disclosure
forms filed under IC 6-1.1-5.5.
(C) Personal property assessed values and data entries on
personal property return forms.
(D) Real property assessed values and data entries on real
property assessment records.
(E) Information on property tax exemptions, deductions, and
credits.
(F) Any other data relevant to the accurate determination of
real property and personal property tax assessments.
(2) Make available to each county and township software that
permits the transfer of the data described in subdivision (1) to
the division in a uniform format through a secure connection
over the Internet.
(3) Analyze the data compiled under this section for the purpose
of performing the functions under section 3 of this chapter.
(4) Conduct continuing studies of personal and real property tax
deductions, abatements, and exemptions used throughout
Indiana. The division of data analysis shall, before May 1 of
each even-numbered year, report on the studies at a meeting of
the budget committee and submit a report on the studies to the
legislative services agency for distribution to the members of
the legislative council. The report must be in an electronic
format under IC 5-14-6. As added by P.L.198-2001, SEC.82. Amended by P.L.28-2004,
SEC.63; P.L.64-2004, SEC.14.
IC 6-1.1-33.5-3 Duties of the division of data analysis
Sec. 3. The division of data analysis shall:
(1) conduct continuing studies in the areas in which the
department of local government finance operates;
(2) make periodic field surveys and audits of:
(A) tax rolls;
(B) plat books;
(C) building permits;
(D) real estate transfers; and
(E) other data that may be useful in checking property
valuations or taxpayer returns;
(3) make test checks of property valuations to serve as the bases
for special reassessments under this article;
(4) conduct biennially a coefficient of dispersion study for each
township and county in Indiana;
(5) conduct quadrennially a sales assessment ratio study for
each township and county in Indiana; and
(6) report annually to the executive director of the legislative
services agency, in an electronic format under IC 5-14-6, the
information obtained or determined under this section for use
by the executive director and the general assembly, including:
(A) all information obtained by the division of data analysis
from units of local government; and
(B) all information included in:
(i) the local government data base; and
(ii) any other data compiled by the division of data
analysis. As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss),
SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64;
P.L.182-2009(ss), SEC.169.
IC 6-1.1-33.5-4 Powers of division
Sec. 4. To perform its duties, the division of data analysis may do
the following:
(1) Request access to any local or state official records.
(2) Secure information from the federal government or from
public or private agencies.
(3) Inspect a person's books, records, or property.
(4) Conduct a review of either all or a random sampling of
personal or real property assessments.
(5) Employ professional appraisal firms to assist in making test
checks of property valuations.
(6) Recommend changes in property tax administration.
(7) Use any other device or technique to equalize tax burdens or
to implement this chapter. As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-5 Confidentiality of information
Sec. 5. Information that has been provided to the legislative
services agency or the division of data analysis by the federal
government or by a public agency is subject to the provider's rules,
if any, that concern the confidential nature of the information. As added by P.L.198-2001, SEC.82. IC 6-1.1-33.5-6 Review; special reassessments
Sec. 6. (a) With respect to any township or county for any year,
the department of local government finance may initiate a review to
determine whether to order a special reassessment under this chapter.
The review may apply to real property or personal property, or both.
(b) If the department of local government finance determines
under subsection (a) of this chapter to initiate a review with respect
to the real property within a township or county, or a portion of the
real property within a township or county, the division of data
analysis of the department shall determine for the real property under
consideration and for the township or county the variance between:
(1) the total assessed valuation of the real property within the
township or county; and
(2) the total assessed valuation that would result if the real
property within the township or county were valued in the
manner provided by law.
(c) If the department of local government finance determines
under subsection (a) of this chapter to initiate a review with respect
to personal property within a township or county, or a part of the
personal property within a township or county, the division of data
analysis of the department shall determine for the personal property
under consideration and for the township or county the variance
between:
(1) the total assessed valuation of the personal property within
the township or county; and
(2) the total assessed valuation that would result if the personal
property within the township or county were valued in the
manner provided by law.
(d) The determination of the department of local government
finance under section 2 or 3 of this chapter must be based on a
statistically valid assessment ratio study.
(e) If a determination of the department of local government
finance to order a special reassessment under this chapter is based on
a coefficient of dispersion study, the department shall publish the
coefficient of dispersion study for the township or county in
accordance with IC 5-3-1-2(j).
(f) If:
(1) the variance determined under subsection (b) or (c) exceeds
twenty percent (20%); and
(2) the department of local government finance determines after
holding hearings on the matter that a special reassessment
should be conducted;
the department shall contract for a special reassessment to be
conducted to correct the valuation of the property.
(g) If the variance determined under subsection (b) or (c) is
twenty percent (20%) or less, the department of local government
finance shall determine whether to correct the valuation of the
property under:
(1) IC 6-1.1-4-9 and IC 6-1.1-4-10; or
(2) IC 6-1.1-14.
(h) The department of local government finance shall give notice
to a taxpayer, by individual notice or by publication at the discretion
of the department, of a hearing concerning the department's intent to
cause the assessment of the taxpayer's property to be adjusted under
this section. The time fixed for the hearing must be at least ten (10)
days after the day the notice is mailed or published. The department
may conduct a single hearing under this section with respect to
multiple properties. The notice must state:
(1) the time of the hearing;
(2) the location of the hearing; and
(3) that the purpose of the hearing is to hear taxpayers'
comments and objections with respect to the department's intent
to adjust the assessment of property under this chapter.
(i) If the department of local government finance determines after
the hearing that the assessment of property should be adjusted under
this chapter, the department shall:
(1) cause the assessment of the property to be adjusted;
(2) mail a certified notice of its final determination to the
county auditor of the county in which the property is located;
and
(3) notify the taxpayer as required under IC 6-1.1-14.
(j) A reassessment or adjustment may be made under this section
only if the notice of the final determination is given to the taxpayer
within the same period prescribed in IC 6-1.1-9-3 or IC 6-1.1-9-4.
(k) If the department of local government finance contracts for a
special reassessment of property under this chapter, the department
shall forward the bill for services of the reassessment contractor to
the county auditor, and the county shall pay the bill from the county
reassessment fund. As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-7 Expenditure reports by political subdivision; per capita
information; Internet publication
Sec. 7. (a) Not later than May 1 of each calendar year, the division
of data analysis shall:
(1) prepare a report that includes:
(A) each political subdivision's total amount of expenditures
per person during the immediately preceding calendar year,
based on the political subdivision's population determined by
the most recent federal decennial census; and
(B) based on the information prepared for all political
subdivisions under clause (A), the highest, lowest, median,
and average amount of expenditures per person for each type
of political subdivision throughout Indiana.
(2) post the report on the web site maintained by the department
of local government finance; and
(3) file the report:
(A) with the governor; and
(B) in an electronic format under IC 5-14-6 with the general
assembly.
The report must be presented in a format that is understandable to the
average individual and that permits easy comparison of the
information prepared for each political subdivision under subdivision
(1)(A) to the statewide information prepared for that type of political
subdivision under subdivision (1)(B).
(b) The department of local government finance shall organize the
report under subsection (a) to present together the information
derived from each type of political subdivision. As added by P.L.199-2005, SEC.14.
IC 6-1.1-33.5-8 Administration of data base by contractor; standards
Sec. 8. (a) This section applies to a system designed to permit the
department of local government finance or a provider in a
partnership or another arrangement with the department of local
government finance to do any of the following:
(1) Receive data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in a uniform format through a secure connection
over the Internet.
(2) Maintain data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in an electronic data base.
(3) Provide public access to data subject to IC 6-1.1-4-25,
IC 6-1.1-5.5-3, or IC 36-2-9-20.
(b) A system described in subsection (a) must do the following:
(1) Maintain the confidentiality of data that is declared to be
confidential by IC 6-1.1-5.5-3, IC 6-1.1-5.5-5, IC 6-1.1-35-9, or
other provisions of law.
(2) Provide prompt notice to the department of local
government finance and legislative services agency of the
receipt of data from counties and townships and other critical
events, as jointly determined by the department of local
government finance and the legislative services agency.
(3) Maintain data in a form that formats the information in the
file with the standard data, field, and record coding jointly
required and approved by the department of local government
finance and the legislative services agency.
(4) Provide data export and transmission capabilities that are
compatible with the data export and transmission requirements
prescribed by the office of technology established by
IC 4-13.1-2-1 and jointly approved by the department of local
government finance and the legislative services agency.
(5) Provide to the legislative services agency and the
department of local government finance unrestricted on line
access and access through data export and transmission
protocols to:
(A) the data transmitted to the system; and
(B) hardware, software, and other work product associated
with the system;
including access to conduct the tests and inspections of the
system and data determined necessary by the legislative
services agency and access to data received from counties and
townships in the form submitted by the counties and townships.
(6) Maintain data in a manner that provides for prompt and
accurate transfer of data to the department of local government
finance and the legislative services agency, as jointly approved
by the department of local government finance and the
legislative services agency.
(c) The department of local government finance and any third
party system provider shall provide for regular consultation with the
legislative services agency concerning the development and
operation of the system and shall provide the legislative services
agency with copies of system documentation of the procedures,
standards, and internal controls and any written agreements related
to the receipt of data and the management, operation, and use of the
system. As added by P.L.146-2008, SEC.276.
IC 6-1.1-33.5-9 Report to legislative council
Sec. 9. The department of local government finance shall report
before July 1 of each year to the legislative council concerning
compliance with section 8 of this chapter. As added by P.L.146-2008, SEC.277.
IC 6-1.1-33.5
Chapter 33.5. Department of Local Government Finance Division
of Data Analysis
IC 6-1.1-33.5-1 Establishment of division
Sec. 1. A division of the department of local government finance
is established, to be known as the division of data analysis. As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-2 Electronic data base; software; data analysis; studies; reports
Sec. 2. The division of data analysis shall do the following:
(1) Compile an electronic data base that includes the following:
(A) The local government data base.
(B) Information on sales of real and personal property,
including nonconfidential information from sales disclosure
forms filed under IC 6-1.1-5.5.
(C) Personal property assessed values and data entries on
personal property return forms.
(D) Real property assessed values and data entries on real
property assessment records.
(E) Information on property tax exemptions, deductions, and
credits.
(F) Any other data relevant to the accurate determination of
real property and personal property tax assessments.
(2) Make available to each county and township software that
permits the transfer of the data described in subdivision (1) to
the division in a uniform format through a secure connection
over the Internet.
(3) Analyze the data compiled under this section for the purpose
of performing the functions under section 3 of this chapter.
(4) Conduct continuing studies of personal and real property tax
deductions, abatements, and exemptions used throughout
Indiana. The division of data analysis shall, before May 1 of
each even-numbered year, report on the studies at a meeting of
the budget committee and submit a report on the studies to the
legislative services agency for distribution to the members of
the legislative council. The report must be in an electronic
format under IC 5-14-6. As added by P.L.198-2001, SEC.82. Amended by P.L.28-2004,
SEC.63; P.L.64-2004, SEC.14.
IC 6-1.1-33.5-3 Duties of the division of data analysis
Sec. 3. The division of data analysis shall:
(1) conduct continuing studies in the areas in which the
department of local government finance operates;
(2) make periodic field surveys and audits of:
(A) tax rolls;
(B) plat books;
(C) building permits;
(D) real estate transfers; and
(E) other data that may be useful in checking property
valuations or taxpayer returns;
(3) make test checks of property valuations to serve as the bases
for special reassessments under this article;
(4) conduct biennially a coefficient of dispersion study for each
township and county in Indiana;
(5) conduct quadrennially a sales assessment ratio study for
each township and county in Indiana; and
(6) report annually to the executive director of the legislative
services agency, in an electronic format under IC 5-14-6, the
information obtained or determined under this section for use
by the executive director and the general assembly, including:
(A) all information obtained by the division of data analysis
from units of local government; and
(B) all information included in:
(i) the local government data base; and
(ii) any other data compiled by the division of data
analysis. As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss),
SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64;
P.L.182-2009(ss), SEC.169.
IC 6-1.1-33.5-4 Powers of division
Sec. 4. To perform its duties, the division of data analysis may do
the following:
(1) Request access to any local or state official records.
(2) Secure information from the federal government or from
public or private agencies.
(3) Inspect a person's books, records, or property.
(4) Conduct a review of either all or a random sampling of
personal or real property assessments.
(5) Employ professional appraisal firms to assist in making test
checks of property valuations.
(6) Recommend changes in property tax administration.
(7) Use any other device or technique to equalize tax burdens or
to implement this chapter. As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-5 Confidentiality of information
Sec. 5. Information that has been provided to the legislative
services agency or the division of data analysis by the federal
government or by a public agency is subject to the provider's rules,
if any, that concern the confidential nature of the information. As added by P.L.198-2001, SEC.82. IC 6-1.1-33.5-6 Review; special reassessments
Sec. 6. (a) With respect to any township or county for any year,
the department of local government finance may initiate a review to
determine whether to order a special reassessment under this chapter.
The review may apply to real property or personal property, or both.
(b) If the department of local government finance determines
under subsection (a) of this chapter to initiate a review with respect
to the real property within a township or county, or a portion of the
real property within a township or county, the division of data
analysis of the department shall determine for the real property under
consideration and for the township or county the variance between:
(1) the total assessed valuation of the real property within the
township or county; and
(2) the total assessed valuation that would result if the real
property within the township or county were valued in the
manner provided by law.
(c) If the department of local government finance determines
under subsection (a) of this chapter to initiate a review with respect
to personal property within a township or county, or a part of the
personal property within a township or county, the division of data
analysis of the department shall determine for the personal property
under consideration and for the township or county the variance
between:
(1) the total assessed valuation of the personal property within
the township or county; and
(2) the total assessed valuation that would result if the personal
property within the township or county were valued in the
manner provided by law.
(d) The determination of the department of local government
finance under section 2 or 3 of this chapter must be based on a
statistically valid assessment ratio study.
(e) If a determination of the department of local government
finance to order a special reassessment under this chapter is based on
a coefficient of dispersion study, the department shall publish the
coefficient of dispersion study for the township or county in
accordance with IC 5-3-1-2(j).
(f) If:
(1) the variance determined under subsection (b) or (c) exceeds
twenty percent (20%); and
(2) the department of local government finance determines after
holding hearings on the matter that a special reassessment
should be conducted;
the department shall contract for a special reassessment to be
conducted to correct the valuation of the property.
(g) If the variance determined under subsection (b) or (c) is
twenty percent (20%) or less, the department of local government
finance shall determine whether to correct the valuation of the
property under:
(1) IC 6-1.1-4-9 and IC 6-1.1-4-10; or
(2) IC 6-1.1-14.
(h) The department of local government finance shall give notice
to a taxpayer, by individual notice or by publication at the discretion
of the department, of a hearing concerning the department's intent to
cause the assessment of the taxpayer's property to be adjusted under
this section. The time fixed for the hearing must be at least ten (10)
days after the day the notice is mailed or published. The department
may conduct a single hearing under this section with respect to
multiple properties. The notice must state:
(1) the time of the hearing;
(2) the location of the hearing; and
(3) that the purpose of the hearing is to hear taxpayers'
comments and objections with respect to the department's intent
to adjust the assessment of property under this chapter.
(i) If the department of local government finance determines after
the hearing that the assessment of property should be adjusted under
this chapter, the department shall:
(1) cause the assessment of the property to be adjusted;
(2) mail a certified notice of its final determination to the
county auditor of the county in which the property is located;
and
(3) notify the taxpayer as required under IC 6-1.1-14.
(j) A reassessment or adjustment may be made under this section
only if the notice of the final determination is given to the taxpayer
within the same period prescribed in IC 6-1.1-9-3 or IC 6-1.1-9-4.
(k) If the department of local government finance contracts for a
special reassessment of property under this chapter, the department
shall forward the bill for services of the reassessment contractor to
the county auditor, and the county shall pay the bill from the county
reassessment fund. As added by P.L.198-2001, SEC.82.
IC 6-1.1-33.5-7 Expenditure reports by political subdivision; per capita
information; Internet publication
Sec. 7. (a) Not later than May 1 of each calendar year, the division
of data analysis shall:
(1) prepare a report that includes:
(A) each political subdivision's total amount of expenditures
per person during the immediately preceding calendar year,
based on the political subdivision's population determined by
the most recent federal decennial census; and
(B) based on the information prepared for all political
subdivisions under clause (A), the highest, lowest, median,
and average amount of expenditures per person for each type
of political subdivision throughout Indiana.
(2) post the report on the web site maintained by the department
of local government finance; and
(3) file the report:
(A) with the governor; and
(B) in an electronic format under IC 5-14-6 with the general
assembly.
The report must be presented in a format that is understandable to the
average individual and that permits easy comparison of the
information prepared for each political subdivision under subdivision
(1)(A) to the statewide information prepared for that type of political
subdivision under subdivision (1)(B).
(b) The department of local government finance shall organize the
report under subsection (a) to present together the information
derived from each type of political subdivision. As added by P.L.199-2005, SEC.14.
IC 6-1.1-33.5-8 Administration of data base by contractor; standards
Sec. 8. (a) This section applies to a system designed to permit the
department of local government finance or a provider in a
partnership or another arrangement with the department of local
government finance to do any of the following:
(1) Receive data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in a uniform format through a secure connection
over the Internet.
(2) Maintain data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or
IC 36-2-9-20 in an electronic data base.
(3) Provide public access to data subject to IC 6-1.1-4-25,
IC 6-1.1-5.5-3, or IC 36-2-9-20.
(b) A system described in subsection (a) must do the following:
(1) Maintain the confidentiality of data that is declared to be
confidential by IC 6-1.1-5.5-3, IC 6-1.1-5.5-5, IC 6-1.1-35-9, or
other provisions of law.
(2) Provide prompt notice to the department of local
government finance and legislative services agency of the
receipt of data from counties and townships and other critical
events, as jointly determined by the department of local
government finance and the legislative services agency.
(3) Maintain data in a form that formats the information in the
file with the standard data, field, and record coding jointly
required and approved by the department of local government
finance and the legislative services agency.
(4) Provide data export and transmission capabilities that are
compatible with the data export and transmission requirements
prescribed by the office of technology established by
IC 4-13.1-2-1 and jointly approved by the department of local
government finance and the legislative services agency.
(5) Provide to the legislative services agency and the
department of local government finance unrestricted on line
access and access through data export and transmission
protocols to:
(A) the data transmitted to the system; and
(B) hardware, software, and other work product associated
with the system;
including access to conduct the tests and inspections of the
system and data determined necessary by the legislative
services agency and access to data received from counties and
townships in the form submitted by the counties and townships.
(6) Maintain data in a manner that provides for prompt and
accurate transfer of data to the department of local government
finance and the legislative services agency, as jointly approved
by the department of local government finance and the
legislative services agency.
(c) The department of local government finance and any third
party system provider shall provide for regular consultation with the
legislative services agency concerning the development and
operation of the system and shall provide the legislative services
agency with copies of system documentation of the procedures,
standards, and internal controls and any written agreements related
to the receipt of data and the management, operation, and use of the
system. As added by P.L.146-2008, SEC.276.
IC 6-1.1-33.5-9 Report to legislative council
Sec. 9. The department of local government finance shall report
before July 1 of each year to the legislative council concerning
compliance with section 8 of this chapter. As added by P.L.146-2008, SEC.277.
