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 is
situated, and it shall be assessed to the person liable for the taxes
under 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 the
executor, 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 person
which is not under the control of an executor or administrator may
be assessed to the decedent's heirs or devisees without designating
the heirs or devisees by name. The real property may be assessed in
this 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 real
property is situated.
(b) Each heir or devisee is liable for the total taxes imposed on the
undivided real property of a decedent. If an heir or devisee pays the
total 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 this
subsection.
In addition, the heir or devisee who pays the taxes acquires the
lien for the taxes paid on the property interest of the other heirs or
devisees. (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 to
assessing officials; assessed value based on estimated true tax value
Sec. 4. (a) A general reassessment, involving a physical inspection
of all real property in Indiana, shall begin July 1, 2010, and each fifth
year thereafter. Each reassessment under this subsection:
(1) shall be completed on or before March 1 of the year that
succeeds by two (2) years the year in which the general
reassessment begins; and
(2) shall be the basis for taxes payable in the year following the
year in which the general assessment is to be completed.
(b) In order to ensure that assessing officials are prepared for a
general reassessment of real property, the department of local
government finance shall give adequate advance notice of the general
reassessment 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 estimated
true tax value of the property on the assessment date that is the basis
for taxes payable in the year following the year in which the general
reassessment 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 proof
of validity of change
Sec. 4.4. (a) This section applies to an assessment under section
4 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 previous
year'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 of
proving 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 review
and certification; base rate methodology; adjustment in assessed
value based on estimated true tax value
Sec. 4.5. (a) The department of local government finance shall
adopt rules establishing a system for annually adjusting the assessed
value of real property to account for changes in value in those years
since a general reassessment of property last took effect.
(b) Subject to subsection (e), the system must be applied to adjust
assessed values beginning with the 2006 assessment date and each
year thereafter that is not a year in which a reassessment becomes
effective.
(c) The rules adopted under subsection (a) must include the
following characteristics in the system:
(1) Promote uniform and equal assessment of real property
within 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 updated
property values within statistical measures of accuracy; and
(D) provide notice to taxpayers of an assessment increase
that results from the application of annual adjustments.
(3) Prescribe procedures that permit the application of the
adjustment percentages in an efficient manner by assessing
officials.
(d) The department of local government finance must review and
certify each annual adjustment determined under this section.
(e) In making the annual determination of the base rate to satisfy
the requirement for an annual adjustment under subsection (c) for
current property taxes first due and payable in 2011 and thereafter,
the department of local government finance shall determine the base
rate using the methodology reflected in Table 2-18 of Book 1,
Chapter 2 of the department of local government finance's Real
Property 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 year
among the six (6) years for which the highest market value in
use of agricultural land is determined.
(f) For assessment dates after December 31, 2009, an adjustment
in the assessed value of real property under this section shall be
based on the estimated true tax value of the property on the
assessment date that is the basis for taxes payable on that real
property. 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 annual
adjustment factors if county assessor fails to set; equalization of
factors; notice and hearing; applicability
Sec. 4.6. (a) If a county assessor fails before July 2 of a particular
year for which an adjustment to the assessed value of real property
applies under section 4.5 of this chapter to prepare and deliver to the
county auditor a complete detailed list of all of the real property
listed for taxation in the county as required by IC 6-1.1-5-14 and at
least one hundred eighty (180) days have elapsed after the July 1
deadline specified in IC 6-1.1-5-14 for delivering the list, the
department of local government finance may develop annual
adjustment factors under this section for that year. In developing
annual adjustment factors under this section, the department of local
government finance shall use data in its possession that is obtained
from:
(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 and
depreciation tables, and other market analyses.
(b) Using the data described in subsection (a), the department of
local government finance shall propose to establish annual
adjustment factors for the affected tax districts for one (1) or more
of the classes of real property. The proposal may provide for the
equalization of annual adjustment factors in the affected township or
county and in adjacent areas. The department of local government
finance shall issue notice and provide opportunity for hearing in
accordance 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 the
department of local government finance after the hearing required
under subsection (b) apply to the annual adjustment of real property
under 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 local
government 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 form
verification
Sec. 4.7. The department of local government finance shall
provide training to township assessors, county assessors, and county
auditors with respect to the verification of sales disclosure forms
under 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 also
following version of this section, effective 1-1-2011.
Sec. 5. (a) A petition for the reassessment of real property situated
within a township may be filed with the department of local
government finance on or before March 31st of any year which is not
a general election year and in which no general reassessment of real
property is made.
(b) The petition for reassessment must be signed by not less than
the following percentage of all the owners of taxable real property
who reside in the township:
(1) fifteen percent (15%) for a township which does not contain
an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an
incorporated city or town which has a population of five
thousand (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 five
thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of
an incorporated city which has a population of more than ten
thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an
incorporated city which has a population of more than fifty
thousand (50,000) but not exceeding one hundred fifty thousand
(150,000); or
(6) one percent (1%) for a township containing all or part of an
incorporated city which has a population of more than one
hundred 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 stating
that the signers constitute the required number of resident owners of
taxable 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 5. (a) A petition for the reassessment of a real property
situated within a township may be filed with the department of local
government finance on or before March 31st of any year which is not
a general election year and in which no general reassessment of real
property is made. A petition for reassessment of real property applies
only to the most recent real property assessment date.
(b) The petition for reassessment must be signed by not less than
the following percentage of all the owners of taxable real property
who reside in the township:
(1) fifteen percent (15%) for a township which does not contain
an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an
incorporated city or town which has a population of five
thousand (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 five
thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of
an incorporated city which has a population of more than ten
thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an
incorporated city which has a population of more than fifty
thousand (50,000) but not exceeding one hundred fifty thousand
(150,000); or
(6) one percent (1%) for a township containing all or part of an
incorporated city which has a population of more than one
hundred 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 that
the signers constitute the required number of resident owners of
taxable real property of the township must accompany the petition.
(c) Upon receipt of a petition under subsection (a), the department
of local government finance may order a reassessment under section
9 of this chapter or conduct a reassessment under section 31.5 of this
chapter. (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 determines
that a petition filed under section 5 of this chapter has been signed by
the required number of petitioners and that the present assessed value
of any real property is inequitable, the department of local
government finance shall order a reassessment of the real property
which has been inequitably assessed. The order shall specify the time
within which the reassessment shall be completed and the date on
which 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 1993
Edition of the Indiana Code was printed incorrectly. Use this version
of repeal of IC 6-1.1-4-8, effective 1-1-94.
IC 6-1.1-4-9 Reassessment resolution of department of local government
finance; hearing; reassessment order
Sec. 9. In order to maintain a just and equitable valuation of real
property, the department of local government finance may adopt a
resolution declaring its belief that it is necessary to reassess all or a
portion of the real property located within this state. If the
department of local government finance adopts a reassessment
resolution and if either a township or a larger area is involved, the
department shall hold a hearing concerning the necessity for the
reassessment at the courthouse of the county in which the property
is located. The department of local government finance shall give
notice of the time and place of the hearing in the manner provided in
section 10 of this chapter. After the hearing, or if the area involved
is less than a township, after the adoption of the resolution of the
department of local government finance, the department may order
any reassessment it deems necessary. The order shall specify the time
within which the reassessment must be completed and the date the
reassessment 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 be
given 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 may
be 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 circulation
published 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 property
in a township has been partially or totally destroyed as a result of a
disaster, the county assessor shall:
(1) cause a survey to be made of the area or areas in which the
property has been destroyed; and
(2) order a reassessment of the destroyed property;
if a person petitions the county assessor to take that action. The
county assessor shall specify in the assessor's order the time within
which the reassessment must be completed and the date on which the
reassessment will become effective. However, the reassessed value
and the corresponding adjustment of tax due, past due, or already
paid is effective as of the date the disaster occurred, without penalty.
(b) The petition for reassessment of destroyed property, the
reassessment order, and the tax adjustment order may not be made
after December 31st of the year in which the taxes which would first
be 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; applicable
dates; refund; publication of notice
Sec. 11.5. (a) This section applies to one (1) or more parcels of
real property in a county that:
(1) are permanently flooded or to which access over land is
permanently 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 parcel
or 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 May
11 of a calendar year (the "current year") and after the immediately
preceding November 10 and a petition under subsection (b) is filed
not 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 that
immediately 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 by
flooding;
(2) the property taxes first due and payable in the current year
with respect to the parcel or parcels are determined based on the
reassessment; and
(3) the property taxes first due and payable in the calendar year
that immediately succeeds the current year with respect to the
parcel or parcels are determined based on the reassessment.
(d) If the flooding referred to in subsection (a) occurs after May
10 of the current year and before November 11 of the current year
and the petition under subsection (b) is filed not later than December
31 of the current year:
(1) subsection (c)(1) and (c)(3) apply; and
(2) only:
(A) the second installment of property taxes under
IC 6-1.1-22-9(a) first due and payable in the current year
with 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 tax
liability for property taxes first due and payable in the
current 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 year
with respect to the parcel or parcels based on the assessment
that applied before the ordered reassessment.
The property owner is entitled to a refund of property taxes based on
the difference in the amount of property taxes paid and the amount
of property taxes determined based on the ordered reassessment. A
property owner is not required to apply for a refund due under this
section. The county auditor shall, without an appropriation being
required, issue a warrant to the property owner payable from the
county general fund for the amount of the refund, if any, due the
property owner.
(f) If:
(1) the county assessor orders a reassessment under subsection
(b); and
(2) when the reassessment is completed the property owner has
not paid property taxes in the current year with respect to the
parcel or parcels based on the assessment that applied before
the ordered reassessment;
the county treasurer shall issue to the property owner tax statements
that 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 and
the date on which the reassessment takes effect.
(h) A reassessment under this section for an assessment date
continues to apply for subsequent assessment dates until the assessor:
(1) determines that circumstances have changed sufficiently to
warrant another reassessment of the property; and
(2) reassesses the property based on the determination under
subdivision (1).
(i) The county auditor and county treasurer shall publish notice of
the availability of a reassessment under this section in accordance
with 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 a
person that holds land for sale in the ordinary course of the person's
trade 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 the
land 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 improvements
shall be assessed.
(f) An assessment or reassessment made under this section is
effective on the next assessment date.
(g) No petition to the department of local government finance is
necessary with respect to an assessment or reassessment made under
this 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 the
land; or
(3) the date on which a building permit is issued for
construction of a building or structure on the land.
(i) Subsection (h) applies regardless of whether the land in
inventory 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.) As
amended 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 gas
interest" 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 lies
within this state.
(b) Oil or gas interest is subject to assessment and taxation as real
property. Notwithstanding section 4 of this chapter, each oil or gas
interest shall be assessed annually by the assessor of the township in
which the oil or gas is located, or the county assessor if there is no
township assessor for the township. The township or county assessor
shall assess the oil or gas interest to the person who owns or operates
the interest.
(c) A piece of equipment is an appurtenance to land if it is
incident to and necessary for the production of oil and gas from the
land covered by the oil or gas interest. This equipment includes but
is not limited to wells, pumping units, lines, treaters, separators,
tanks, and secondary recovery facilities. These appurtenances are
subject to assessment as real property. Notwithstanding section 4 of
this chapter, each of these appurtenances shall be assessed annually
by the assessor of the township in which the appurtenance is located,
or the county assessor if there is no township assessor for the
township. The township or county assessor shall assess the
appurtenance to the person who owns or operates the working
interest 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 "secondary
recovery method" includes but is not limited to the stimulation of oil
production 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 or
beneath 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 recovery
method, the total assessed value of all interests in the oil equals
one-half (1/2) the assessed value computed under the formula
prescribed in this subsection. The appropriate township assessor (if
any), or the county assessor if there is no township assessor for the
township, shall, in the manner prescribed by the department of local
government finance, apportion the total assessed value of all interests
in the oil among the owners of those interests.
(c) The appropriate township assessor, or the county assessor if
there is no township assessor for the township, shall, in the manner
prescribed by the department of local government finance, determine
and apportion the total assessed value of all interests in the gas
located beneath the surface of a particular tract of land.
(d) The department of local government finance shall prescribe a
schedule for township and county assessors to use in assessing the
appurtenances 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 be
assessed as agricultural land only when it is devoted to agricultural
use.
(b) The department of local government finance shall give written
notice to each county assessor of:
(1) the availability of the United States Department of
Agriculture's soil survey data; and
(2) the appropriate soil productivity factor for each type or
classification of soil shown on the United States Department of
Agriculture's soil survey map.
All assessing officials and the property tax assessment board of
appeals shall use the data in determining the true tax value of
agricultural land.
(c) The department of local government finance shall by rule
provide for the method for determining the true tax value of each
parcel 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 of
appeals; review
Note: This version of section effective until 1-1-2011. See also
following version of this section, effective 1-1-2011.
Sec. 13.6. (a) The township assessor, or the county assessor if
there is no township assessor for the township, shall determine the
values of all classes of commercial, industrial, and residential land
(including farm homesites) in the township or county using
guidelines determined by the department of local government
finance. Not later than November 1 of the year preceding the year in
which a general reassessment becomes effective, the assessor
determining the values of land shall submit the values to the county
property tax assessment board of appeals. Not later than March 1 of
the year in which a general reassessment becomes effective, the
county property tax assessment board of appeals shall hold a public
hearing in the county concerning those values. The property tax
assessment board of appeals shall give notice of the hearing in
accordance with IC 5-3-1.
(b) The county property tax assessment board of appeals shall
review the values submitted under subsection (a) and may make any
modifications it considers necessary to provide uniformity and
equality. The county property tax assessment board of appeals shall
coordinate the valuation of property adjacent to the boundaries of the
county with the county property tax assessment boards of appeals of
the adjacent counties using the procedures adopted by rule under
IC 4-22-2 by the department of local government finance. If the
county assessor fails to submit land values under subsection (a) to
the county property tax assessment board of appeals before
November 1 of the year before the date the general reassessment
under section 4 of this chapter becomes effective, the county
property tax assessment board of appeals shall determine the values.
If the county property tax assessment board of appeals fails to
determine the values before the general reassessment becomes
effective, the department of local government finance shall determine
the values.
(c) The county assessor shall notify all township assessors in the
county (if any) of the values as modified by the county property tax
assessment board of appeals. Assessing officials shall use the values
determined 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 13.6. (a) The county assessor shall determine the values of all
classes of commercial, industrial, and residential land (including
farm homesites) in the county using guidelines determined by the
department of local government finance. Not later than July 1, 2011,
and every fourth year thereafter, the assessor determining the values
of land shall submit the values to the county property tax assessment
board of appeals.
(b) If the county assessor fails to determine land values under
subsection (a) before the July 1 deadline, the county property tax
assessment board of appeals shall determine the values. If the county
property tax assessment board of appeals fails to determine the
values before the land values become effective, the department of
local government finance shall determine the values.
(c) The county assessor shall notify all township assessors in the
county (if any) of the values. Assessing officials shall use the values
determined under this section.
(d) A petition for the review of the land values determined by a
county assessor under this section may be filed with the department
of local government finance not later than forty-five (45) days after
the county assessor makes the determination of the land values. The
petition 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), the
department of local government finance:
(1) shall review the land values determined by the county
assessor; 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 various
rights-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 maintained
either 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 purpose
because of a need for access to the ditch; or
(4) is within a right-of-way that is used and occupied as a public
highway.
(b) Where land described in subsection (a)(1), (a)(2), or (a)(3) has
not been transferred by deed to a person who holds the land for
railroad, interurban, street railway, levee, drainage, or public
highway purposes, the land shall be assessed to the adjacent property
owner. However, the assessed value of the land so assessed shall be
deducted from the assessed value of the land assessed to the adjacent
property owner.
(c) If an assessor and a landowner fail to agree on the amount of
land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the
assessor shall have the county surveyor make a survey to determine
the 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 or
reassessment under this chapter, the assessor of the township in
which the property is located, or the county assessor if there is no
township assessor for the township, shall either appraise the property
or have it appraised.
(b) In order to determine the assessed value of buildings and other
improvements, the township or county assessor or the assessor's
authorized representative may, after first making known the
assessor's or representative's intention to the owner or occupant,
enter and fully examine all buildings and structures which are located
within 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 real
property or annual adjustments under section 4.5 of this chapter, a
township 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 funds
necessary for the employment of deputies, employees, or technical
advisors 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 employment
of professional appraisers; department approval only if party to
the contract; department approval of county decision to not
employ professional appraiser in general reassessment
Sec. 17. (a) Subject to the approval of the department of local
government finance and the requirements of section 18.5 of this
chapter, a county assessor may employ professional appraisers as
technical advisors for assessments in all townships in the county. The
department of local government finance may approve employment
under this subsection only if the department is a party to the
employment contract and any addendum to the employment contract.
(b) A decision by a county assessor to not employ a professional
appraiser as a technical advisor in a general reassessment is subject
to approval by the department of local government finance.
(c) As used in this chapter, "professional appraiser" means an
individual 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 a
professional appraiser for assessment or reassessment purposes
without a written contract. The contract used must be either a
standard contract developed by the department of local government
finance or a contract that has been specifically approved by the
department. 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 real
property assessment data in the form required by the legislative
services agency and the division of data analysis of the
department.
(b) No contract shall be made with any professional appraiser to
act as technical advisor in the assessment of property, before the
giving of notice and the receiving of bids from anyone desiring to
furnish this service. Notice of the time and place for receiving bids
for the contract shall be given by publication by one (1) insertion in
two (2) newspapers of general circulation published in the county
and representing each of the two (2) leading political parties in the
county. If only one (1) newspaper is there published, notice in that
one (1) newspaper is sufficient to comply with the requirements of
this subsection. The contract shall be awarded to the lowest and best
bidder who meets all requirements under law for entering a contract
to 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 funds
needed to meet the obligations created by a professional appraisal
services 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 for
professional appraisal services; special contract language
Sec. 19.5. (a) The department of local government finance shall
develop a standard contract or standard provisions for contracts to be
used in securing professional appraising services.
(b) The standard contract or contract provisions must contain:
(1) a fixed date by which the professional appraiser or appraisal
firm shall have completed all responsibilities under the contract;
(2) a penalty clause under which the amount to be paid for
appraisal services is decreased for failure to complete specified
services within the specified time;
(3) a provision requiring the appraiser, or appraisal firm, to
make periodic reports to the county assessor;
(4) a provision stipulating the manner in which, and the time
intervals 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 be
provided and what class or classes of property are to be
appraised;
(6) a provision stipulating that the contractor will generate
complete parcel characteristics and parcel assessment data in a
manner and format acceptable to the legislative services agency
and the department of local government finance;
(7) a provision stipulating that the legislative services agency
and the department of local government finance have
unrestricted access to the contractor's work product under the
contract; and
(8) a provision stating that the department of local government
finance is a party to the contract and any addendum to the
contract.
The department of local government finance may devise other
necessary provisions for the contracts in order to give effect to this
chapter.
(c) In order to comply with the duties assigned to it by this
section, 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 to
meet 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 may
establish a period with respect to each general reassessment that is
the only time during which a county assessor may enter into a
contract with a professional appraiser. The period set by the
department of local government finance may not begin before
January 1 of the year the general reassessment begins. If no period
is established by the department of local government finance, a
county assessor may enter into such a contract only on or after
January 1 and before April 16 of the year in which the general
reassessment 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 county
assessor personally makes the real property appraisals, the appraisals
of the parcels subject to taxation must be completed as follows:
(1) The appraisal of one-fourth (1/4) of the parcels shall be
completed before December 1 of the year in which the general
reassessment begins.
(2) The appraisal of one-half (1/2) of the parcels shall be
completed before May 1 of the year following the year in which
the general reassessment begins.
(3) The appraisal of three-fourths (3/4) of the parcels shall be
completed before October 1 of the year following the year in
which the general reassessment begins.
(4) The appraisal of all the parcels shall be completed before
March 1 of the second year following the year in which the
general reassessment begins.
(b) If a county assessor employs a professional appraiser or a
professional appraisal firm to make real property appraisals during
a period of general reassessment, the professional appraiser or
appraisal firm must file appraisal reports with the county assessor as
follows:
(1) The appraisals for one-fourth (1/4) of the parcels shall be
reported before December 1 of the year in which the general
reassessment begins.
(2) The appraisals for one-half (1/2) of the parcels shall be
reported before May 1 of the year following the year in which
the general reassessment begins.
(3) The appraisals for three-fourths (3/4) of the parcels shall be
reported before October 1 of the year following the year in
which the general reassessment begins.
(4) The appraisals for all the parcels shall be reported before
March 1 of the second year following the year in which the
general reassessment begins.
However, the reporting requirements prescribed in this subsection do
not apply if the contract under which the professional appraiser, or
appraisal 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 real
property under this article, the official shall give notice to the
taxpayer and the county assessor, by mail, of the amount of the
assessment or reassessment.
(b) During a period of general reassessment, each township or
county assessor shall mail the notice required by this section within
ninety (90) days after the assessor:
(1) completes the appraisal of a parcel; or
(2) receives a report for a parcel from a professional appraiser
or professional appraisal firm.
(c) The notice required by this section must include notice to the
person of the opportunity to appeal the assessed valuation under
IC 6-1.1-15-1.
(d) Notice of the opportunity to appeal the assessed valuation
required under subsection (c) must include the following:
(1) The procedure that a taxpayer must follow to appeal the
assessment or reassessment.
(2) The forms that must be filed for an appeal of the assessment
or reassessment.
(3) Notice that an appeal of the assessment or reassessment
requires 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 of
real property, the county property tax assessment board of appeals
shall notify the county auditor of the assessed value of the land and
improvements so assessed. The county property tax assessment board
of appeals shall give the notice on the form and in the manner
prescribed 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 assessor
shall keep the assessor's reassessment data and records current by
securing the necessary field data and by making changes in the
assessed value of real property as changes occur in the use of the real
property. The township or county assessor's records shall at all times
show the assessed value of real property in accordance with this
chapter. The township assessor shall ensure that the county assessor
has full access to the assessment records maintained by the township
assessor.
(b) The township assessor (if any) in a county having a
consolidated city, the county assessor if there are no township
assessors in a county having a consolidated city, or the county
assessor in every other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all
parcels; and
(B) the personal property return characteristics and
assessments by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats the
information in the file with the standard data, field, and record
coding 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 assessment
date 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 transmission
requirements in a standard format, as prescribed by the office
of technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(4) resubmit the data in the form and manner required under this
subsection, upon request of the legislative services agency or
the department of local government finance, if data previously
submitted under this subsection does not comply with the
requirements of this subsection, as determined by the legislative
services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date
may not be overwritten with data for a subsequent assessment date
until a copy of an electronic data file that preserves the data for the
particular assessment date is archived in the manner prescribed by
the office of technology established by IC 4-13.1-2-1 and approved
by 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 local
government finance
Sec. 26. The department of local government finance may adopt
or promulgate regulations, appraisal manuals, rules, bulletins,
directives, and forms for the assessment and reassessment of real
property. (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 property
reassessment fund. The county treasurer shall deposit all collections
resulting from the property taxes that the county levies for the
county's property reassessment fund.
(b) With respect to the general reassessment of real property that
is to commence on July 1, 2009, the county council of each county
shall, for property taxes due in 2006, 2007, 2008, and 2009, levy in
each year against all the taxable property in the county an amount
equal to one-fourth (1/4) of the remainder of:
(1) the estimated costs referred to in section 28.5(a) of this
chapter; minus
(2) the amount levied under this section by the county council
for property taxes due in 2004 and 2005.
(c) With respect to a general reassessment of real property that is
to commence on July 1, 2014, and each fifth year thereafter, the
county council of each county shall, for property taxes due in the
year that the general reassessment is to commence and the four (4)
years preceding that year, levy against all the taxable property in the
county an amount equal to one-fifth (1/5) of the estimated costs of
the general reassessment under section 28.5 of this chapter.
(d) The department of local government finance shall give to each
county council notice, before January 1 in a year, of the tax levies
required by this section for that year.
(e) The department of local government finance may raise or
lower the property tax levy under this section for a year if the
department determines it is appropriate because the estimated cost
of:
(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 to
increase 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 forms
forwarded to the county assessor under IC 6-1.1-5.5-3; or
(3) processing annual adjustments under section 4.5 of this
chapter.
The assessor must document the needs and reasons for the increased
funding.
(g) If the county fiscal body denies a petition under subsection (f),
the county assessor may appeal to the department of local
government finance. The department of local government finance
shall:
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 is
situated, and it shall be assessed to the person liable for the taxes
under 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 the
executor, 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 person
which is not under the control of an executor or administrator may
be assessed to the decedent's heirs or devisees without designating
the heirs or devisees by name. The real property may be assessed in
this 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 real
property is situated.
(b) Each heir or devisee is liable for the total taxes imposed on the
undivided real property of a decedent. If an heir or devisee pays the
total 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 this
subsection.
In addition, the heir or devisee who pays the taxes acquires the
lien for the taxes paid on the property interest of the other heirs or
devisees. (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 to
assessing officials; assessed value based on estimated true tax value
Sec. 4. (a) A general reassessment, involving a physical inspection
of all real property in Indiana, shall begin July 1, 2010, and each fifth
year thereafter. Each reassessment under this subsection:
(1) shall be completed on or before March 1 of the year that
succeeds by two (2) years the year in which the general
reassessment begins; and
(2) shall be the basis for taxes payable in the year following the
year in which the general assessment is to be completed.
(b) In order to ensure that assessing officials are prepared for a
general reassessment of real property, the department of local
government finance shall give adequate advance notice of the general
reassessment 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 estimated
true tax value of the property on the assessment date that is the basis
for taxes payable in the year following the year in which the general
reassessment 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 proof
of validity of change
Sec. 4.4. (a) This section applies to an assessment under section
4 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 previous
year'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 of
proving 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 review
and certification; base rate methodology; adjustment in assessed
value based on estimated true tax value
Sec. 4.5. (a) The department of local government finance shall
adopt rules establishing a system for annually adjusting the assessed
value of real property to account for changes in value in those years
since a general reassessment of property last took effect.
(b) Subject to subsection (e), the system must be applied to adjust
assessed values beginning with the 2006 assessment date and each
year thereafter that is not a year in which a reassessment becomes
effective.
(c) The rules adopted under subsection (a) must include the
following characteristics in the system:
(1) Promote uniform and equal assessment of real property
within 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 updated
property values within statistical measures of accuracy; and
(D) provide notice to taxpayers of an assessment increase
that results from the application of annual adjustments.
(3) Prescribe procedures that permit the application of the
adjustment percentages in an efficient manner by assessing
officials.
(d) The department of local government finance must review and
certify each annual adjustment determined under this section.
(e) In making the annual determination of the base rate to satisfy
the requirement for an annual adjustment under subsection (c) for
current property taxes first due and payable in 2011 and thereafter,
the department of local government finance shall determine the base
rate using the methodology reflected in Table 2-18 of Book 1,
Chapter 2 of the department of local government finance's Real
Property 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 year
among the six (6) years for which the highest market value in
use of agricultural land is determined.
(f) For assessment dates after December 31, 2009, an adjustment
in the assessed value of real property under this section shall be
based on the estimated true tax value of the property on the
assessment date that is the basis for taxes payable on that real
property. 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 annual
adjustment factors if county assessor fails to set; equalization of
factors; notice and hearing; applicability
Sec. 4.6. (a) If a county assessor fails before July 2 of a particular
year for which an adjustment to the assessed value of real property
applies under section 4.5 of this chapter to prepare and deliver to the
county auditor a complete detailed list of all of the real property
listed for taxation in the county as required by IC 6-1.1-5-14 and at
least one hundred eighty (180) days have elapsed after the July 1
deadline specified in IC 6-1.1-5-14 for delivering the list, the
department of local government finance may develop annual
adjustment factors under this section for that year. In developing
annual adjustment factors under this section, the department of local
government finance shall use data in its possession that is obtained
from:
(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 and
depreciation tables, and other market analyses.
(b) Using the data described in subsection (a), the department of
local government finance shall propose to establish annual
adjustment factors for the affected tax districts for one (1) or more
of the classes of real property. The proposal may provide for the
equalization of annual adjustment factors in the affected township or
county and in adjacent areas. The department of local government
finance shall issue notice and provide opportunity for hearing in
accordance 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 the
department of local government finance after the hearing required
under subsection (b) apply to the annual adjustment of real property
under 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 local
government 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 form
verification
Sec. 4.7. The department of local government finance shall
provide training to township assessors, county assessors, and county
auditors with respect to the verification of sales disclosure forms
under 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 also
following version of this section, effective 1-1-2011.
Sec. 5. (a) A petition for the reassessment of real property situated
within a township may be filed with the department of local
government finance on or before March 31st of any year which is not
a general election year and in which no general reassessment of real
property is made.
(b) The petition for reassessment must be signed by not less than
the following percentage of all the owners of taxable real property
who reside in the township:
(1) fifteen percent (15%) for a township which does not contain
an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an
incorporated city or town which has a population of five
thousand (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 five
thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of
an incorporated city which has a population of more than ten
thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an
incorporated city which has a population of more than fifty
thousand (50,000) but not exceeding one hundred fifty thousand
(150,000); or
(6) one percent (1%) for a township containing all or part of an
incorporated city which has a population of more than one
hundred 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 stating
that the signers constitute the required number of resident owners of
taxable 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 5. (a) A petition for the reassessment of a real property
situated within a township may be filed with the department of local
government finance on or before March 31st of any year which is not
a general election year and in which no general reassessment of real
property is made. A petition for reassessment of real property applies
only to the most recent real property assessment date.
(b) The petition for reassessment must be signed by not less than
the following percentage of all the owners of taxable real property
who reside in the township:
(1) fifteen percent (15%) for a township which does not contain
an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an
incorporated city or town which has a population of five
thousand (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 five
thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of
an incorporated city which has a population of more than ten
thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an
incorporated city which has a population of more than fifty
thousand (50,000) but not exceeding one hundred fifty thousand
(150,000); or
(6) one percent (1%) for a township containing all or part of an
incorporated city which has a population of more than one
hundred 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 that
the signers constitute the required number of resident owners of
taxable real property of the township must accompany the petition.
(c) Upon receipt of a petition under subsection (a), the department
of local government finance may order a reassessment under section
9 of this chapter or conduct a reassessment under section 31.5 of this
chapter. (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 determines
that a petition filed under section 5 of this chapter has been signed by
the required number of petitioners and that the present assessed value
of any real property is inequitable, the department of local
government finance shall order a reassessment of the real property
which has been inequitably assessed. The order shall specify the time
within which the reassessment shall be completed and the date on
which 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 1993
Edition of the Indiana Code was printed incorrectly. Use this version
of repeal of IC 6-1.1-4-8, effective 1-1-94.
IC 6-1.1-4-9 Reassessment resolution of department of local government
finance; hearing; reassessment order
Sec. 9. In order to maintain a just and equitable valuation of real
property, the department of local government finance may adopt a
resolution declaring its belief that it is necessary to reassess all or a
portion of the real property located within this state. If the
department of local government finance adopts a reassessment
resolution and if either a township or a larger area is involved, the
department shall hold a hearing concerning the necessity for the
reassessment at the courthouse of the county in which the property
is located. The department of local government finance shall give
notice of the time and place of the hearing in the manner provided in
section 10 of this chapter. After the hearing, or if the area involved
is less than a township, after the adoption of the resolution of the
department of local government finance, the department may order
any reassessment it deems necessary. The order shall specify the time
within which the reassessment must be completed and the date the
reassessment 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 be
given 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 may
be 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 circulation
published 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 property
in a township has been partially or totally destroyed as a result of a
disaster, the county assessor shall:
(1) cause a survey to be made of the area or areas in which the
property has been destroyed; and
(2) order a reassessment of the destroyed property;
if a person petitions the county assessor to take that action. The
county assessor shall specify in the assessor's order the time within
which the reassessment must be completed and the date on which the
reassessment will become effective. However, the reassessed value
and the corresponding adjustment of tax due, past due, or already
paid is effective as of the date the disaster occurred, without penalty.
(b) The petition for reassessment of destroyed property, the
reassessment order, and the tax adjustment order may not be made
after December 31st of the year in which the taxes which would first
be 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; applicable
dates; refund; publication of notice
Sec. 11.5. (a) This section applies to one (1) or more parcels of
real property in a county that:
(1) are permanently flooded or to which access over land is
permanently 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 parcel
or 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 May
11 of a calendar year (the "current year") and after the immediately
preceding November 10 and a petition under subsection (b) is filed
not 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 that
immediately 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 by
flooding;
(2) the property taxes first due and payable in the current year
with respect to the parcel or parcels are determined based on the
reassessment; and
(3) the property taxes first due and payable in the calendar year
that immediately succeeds the current year with respect to the
parcel or parcels are determined based on the reassessment.
(d) If the flooding referred to in subsection (a) occurs after May
10 of the current year and before November 11 of the current year
and the petition under subsection (b) is filed not later than December
31 of the current year:
(1) subsection (c)(1) and (c)(3) apply; and
(2) only:
(A) the second installment of property taxes under
IC 6-1.1-22-9(a) first due and payable in the current year
with 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 tax
liability for property taxes first due and payable in the
current 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 year
with respect to the parcel or parcels based on the assessment
that applied before the ordered reassessment.
The property owner is entitled to a refund of property taxes based on
the difference in the amount of property taxes paid and the amount
of property taxes determined based on the ordered reassessment. A
property owner is not required to apply for a refund due under this
section. The county auditor shall, without an appropriation being
required, issue a warrant to the property owner payable from the
county general fund for the amount of the refund, if any, due the
property owner.
(f) If:
(1) the county assessor orders a reassessment under subsection
(b); and
(2) when the reassessment is completed the property owner has
not paid property taxes in the current year with respect to the
parcel or parcels based on the assessment that applied before
the ordered reassessment;
the county treasurer shall issue to the property owner tax statements
that 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 and
the date on which the reassessment takes effect.
(h) A reassessment under this section for an assessment date
continues to apply for subsequent assessment dates until the assessor:
(1) determines that circumstances have changed sufficiently to
warrant another reassessment of the property; and
(2) reassesses the property based on the determination under
subdivision (1).
(i) The county auditor and county treasurer shall publish notice of
the availability of a reassessment under this section in accordance
with 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 a
person that holds land for sale in the ordinary course of the person's
trade 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 the
land 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 improvements
shall be assessed.
(f) An assessment or reassessment made under this section is
effective on the next assessment date.
(g) No petition to the department of local government finance is
necessary with respect to an assessment or reassessment made under
this 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 the
land; or
(3) the date on which a building permit is issued for
construction of a building or structure on the land.
(i) Subsection (h) applies regardless of whether the land in
inventory 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.) As
amended 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 gas
interest" 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 lies
within this state.
(b) Oil or gas interest is subject to assessment and taxation as real
property. Notwithstanding section 4 of this chapter, each oil or gas
interest shall be assessed annually by the assessor of the township in
which the oil or gas is located, or the county assessor if there is no
township assessor for the township. The township or county assessor
shall assess the oil or gas interest to the person who owns or operates
the interest.
(c) A piece of equipment is an appurtenance to land if it is
incident to and necessary for the production of oil and gas from the
land covered by the oil or gas interest. This equipment includes but
is not limited to wells, pumping units, lines, treaters, separators,
tanks, and secondary recovery facilities. These appurtenances are
subject to assessment as real property. Notwithstanding section 4 of
this chapter, each of these appurtenances shall be assessed annually
by the assessor of the township in which the appurtenance is located,
or the county assessor if there is no township assessor for the
township. The township or county assessor shall assess the
appurtenance to the person who owns or operates the working
interest 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 "secondary
recovery method" includes but is not limited to the stimulation of oil
production 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 or
beneath 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 recovery
method, the total assessed value of all interests in the oil equals
one-half (1/2) the assessed value computed under the formula
prescribed in this subsection. The appropriate township assessor (if
any), or the county assessor if there is no township assessor for the
township, shall, in the manner prescribed by the department of local
government finance, apportion the total assessed value of all interests
in the oil among the owners of those interests.
(c) The appropriate township assessor, or the county assessor if
there is no township assessor for the township, shall, in the manner
prescribed by the department of local government finance, determine
and apportion the total assessed value of all interests in the gas
located beneath the surface of a particular tract of land.
(d) The department of local government finance shall prescribe a
schedule for township and county assessors to use in assessing the
appurtenances 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 be
assessed as agricultural land only when it is devoted to agricultural
use.
(b) The department of local government finance shall give written
notice to each county assessor of:
(1) the availability of the United States Department of
Agriculture's soil survey data; and
(2) the appropriate soil productivity factor for each type or
classification of soil shown on the United States Department of
Agriculture's soil survey map.
All assessing officials and the property tax assessment board of
appeals shall use the data in determining the true tax value of
agricultural land.
(c) The department of local government finance shall by rule
provide for the method for determining the true tax value of each
parcel 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 of
appeals; review
Note: This version of section effective until 1-1-2011. See also
following version of this section, effective 1-1-2011.
Sec. 13.6. (a) The township assessor, or the county assessor if
there is no township assessor for the township, shall determine the
values of all classes of commercial, industrial, and residential land
(including farm homesites) in the township or county using
guidelines determined by the department of local government
finance. Not later than November 1 of the year preceding the year in
which a general reassessment becomes effective, the assessor
determining the values of land shall submit the values to the county
property tax assessment board of appeals. Not later than March 1 of
the year in which a general reassessment becomes effective, the
county property tax assessment board of appeals shall hold a public
hearing in the county concerning those values. The property tax
assessment board of appeals shall give notice of the hearing in
accordance with IC 5-3-1.
(b) The county property tax assessment board of appeals shall
review the values submitted under subsection (a) and may make any
modifications it considers necessary to provide uniformity and
equality. The county property tax assessment board of appeals shall
coordinate the valuation of property adjacent to the boundaries of the
county with the county property tax assessment boards of appeals of
the adjacent counties using the procedures adopted by rule under
IC 4-22-2 by the department of local government finance. If the
county assessor fails to submit land values under subsection (a) to
the county property tax assessment board of appeals before
November 1 of the year before the date the general reassessment
under section 4 of this chapter becomes effective, the county
property tax assessment board of appeals shall determine the values.
If the county property tax assessment board of appeals fails to
determine the values before the general reassessment becomes
effective, the department of local government finance shall determine
the values.
(c) The county assessor shall notify all township assessors in the
county (if any) of the values as modified by the county property tax
assessment board of appeals. Assessing officials shall use the values
determined 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 13.6. (a) The county assessor shall determine the values of all
classes of commercial, industrial, and residential land (including
farm homesites) in the county using guidelines determined by the
department of local government finance. Not later than July 1, 2011,
and every fourth year thereafter, the assessor determining the values
of land shall submit the values to the county property tax assessment
board of appeals.
(b) If the county assessor fails to determine land values under
subsection (a) before the July 1 deadline, the county property tax
assessment board of appeals shall determine the values. If the county
property tax assessment board of appeals fails to determine the
values before the land values become effective, the department of
local government finance shall determine the values.
(c) The county assessor shall notify all township assessors in the
county (if any) of the values. Assessing officials shall use the values
determined under this section.
(d) A petition for the review of the land values determined by a
county assessor under this section may be filed with the department
of local government finance not later than forty-five (45) days after
the county assessor makes the determination of the land values. The
petition 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), the
department of local government finance:
(1) shall review the land values determined by the county
assessor; 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 various
rights-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 maintained
either 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 purpose
because of a need for access to the ditch; or
(4) is within a right-of-way that is used and occupied as a public
highway.
(b) Where land described in subsection (a)(1), (a)(2), or (a)(3) has
not been transferred by deed to a person who holds the land for
railroad, interurban, street railway, levee, drainage, or public
highway purposes, the land shall be assessed to the adjacent property
owner. However, the assessed value of the land so assessed shall be
deducted from the assessed value of the land assessed to the adjacent
property owner.
(c) If an assessor and a landowner fail to agree on the amount of
land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the
assessor shall have the county surveyor make a survey to determine
the 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 or
reassessment under this chapter, the assessor of the township in
which the property is located, or the county assessor if there is no
township assessor for the township, shall either appraise the property
or have it appraised.
(b) In order to determine the assessed value of buildings and other
improvements, the township or county assessor or the assessor's
authorized representative may, after first making known the
assessor's or representative's intention to the owner or occupant,
enter and fully examine all buildings and structures which are located
within 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 real
property or annual adjustments under section 4.5 of this chapter, a
township 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 funds
necessary for the employment of deputies, employees, or technical
advisors 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 employment
of professional appraisers; department approval only if party to
the contract; department approval of county decision to not
employ professional appraiser in general reassessment
Sec. 17. (a) Subject to the approval of the department of local
government finance and the requirements of section 18.5 of this
chapter, a county assessor may employ professional appraisers as
technical advisors for assessments in all townships in the county. The
department of local government finance may approve employment
under this subsection only if the department is a party to the
employment contract and any addendum to the employment contract.
(b) A decision by a county assessor to not employ a professional
appraiser as a technical advisor in a general reassessment is subject
to approval by the department of local government finance.
(c) As used in this chapter, "professional appraiser" means an
individual 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 a
professional appraiser for assessment or reassessment purposes
without a written contract. The contract used must be either a
standard contract developed by the department of local government
finance or a contract that has been specifically approved by the
department. 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 real
property assessment data in the form required by the legislative
services agency and the division of data analysis of the
department.
(b) No contract shall be made with any professional appraiser to
act as technical advisor in the assessment of property, before the
giving of notice and the receiving of bids from anyone desiring to
furnish this service. Notice of the time and place for receiving bids
for the contract shall be given by publication by one (1) insertion in
two (2) newspapers of general circulation published in the county
and representing each of the two (2) leading political parties in the
county. If only one (1) newspaper is there published, notice in that
one (1) newspaper is sufficient to comply with the requirements of
this subsection. The contract shall be awarded to the lowest and best
bidder who meets all requirements under law for entering a contract
to 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 funds
needed to meet the obligations created by a professional appraisal
services 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 for
professional appraisal services; special contract language
Sec. 19.5. (a) The department of local government finance shall
develop a standard contract or standard provisions for contracts to be
used in securing professional appraising services.
(b) The standard contract or contract provisions must contain:
(1) a fixed date by which the professional appraiser or appraisal
firm shall have completed all responsibilities under the contract;
(2) a penalty clause under which the amount to be paid for
appraisal services is decreased for failure to complete specified
services within the specified time;
(3) a provision requiring the appraiser, or appraisal firm, to
make periodic reports to the county assessor;
(4) a provision stipulating the manner in which, and the time
intervals 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 be
provided and what class or classes of property are to be
appraised;
(6) a provision stipulating that the contractor will generate
complete parcel characteristics and parcel assessment data in a
manner and format acceptable to the legislative services agency
and the department of local government finance;
(7) a provision stipulating that the legislative services agency
and the department of local government finance have
unrestricted access to the contractor's work product under the
contract; and
(8) a provision stating that the department of local government
finance is a party to the contract and any addendum to the
contract.
The department of local government finance may devise other
necessary provisions for the contracts in order to give effect to this
chapter.
(c) In order to comply with the duties assigned to it by this
section, 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 to
meet 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 may
establish a period with respect to each general reassessment that is
the only time during which a county assessor may enter into a
contract with a professional appraiser. The period set by the
department of local government finance may not begin before
January 1 of the year the general reassessment begins. If no period
is established by the department of local government finance, a
county assessor may enter into such a contract only on or after
January 1 and before April 16 of the year in which the general
reassessment 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 county
assessor personally makes the real property appraisals, the appraisals
of the parcels subject to taxation must be completed as follows:
(1) The appraisal of one-fourth (1/4) of the parcels shall be
completed before December 1 of the year in which the general
reassessment begins.
(2) The appraisal of one-half (1/2) of the parcels shall be
completed before May 1 of the year following the year in which
the general reassessment begins.
(3) The appraisal of three-fourths (3/4) of the parcels shall be
completed before October 1 of the year following the year in
which the general reassessment begins.
(4) The appraisal of all the parcels shall be completed before
March 1 of the second year following the year in which the
general reassessment begins.
(b) If a county assessor employs a professional appraiser or a
professional appraisal firm to make real property appraisals during
a period of general reassessment, the professional appraiser or
appraisal firm must file appraisal reports with the county assessor as
follows:
(1) The appraisals for one-fourth (1/4) of the parcels shall be
reported before December 1 of the year in which the general
reassessment begins.
(2) The appraisals for one-half (1/2) of the parcels shall be
reported before May 1 of the year following the year in which
the general reassessment begins.
(3) The appraisals for three-fourths (3/4) of the parcels shall be
reported before October 1 of the year following the year in
which the general reassessment begins.
(4) The appraisals for all the parcels shall be reported before
March 1 of the second year following the year in which the
general reassessment begins.
However, the reporting requirements prescribed in this subsection do
not apply if the contract under which the professional appraiser, or
appraisal 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 real
property under this article, the official shall give notice to the
taxpayer and the county assessor, by mail, of the amount of the
assessment or reassessment.
(b) During a period of general reassessment, each township or
county assessor shall mail the notice required by this section within
ninety (90) days after the assessor:
(1) completes the appraisal of a parcel; or
(2) receives a report for a parcel from a professional appraiser
or professional appraisal firm.
(c) The notice required by this section must include notice to the
person of the opportunity to appeal the assessed valuation under
IC 6-1.1-15-1.
(d) Notice of the opportunity to appeal the assessed valuation
required under subsection (c) must include the following:
(1) The procedure that a taxpayer must follow to appeal the
assessment or reassessment.
(2) The forms that must be filed for an appeal of the assessment
or reassessment.
(3) Notice that an appeal of the assessment or reassessment
requires 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 of
real property, the county property tax assessment board of appeals
shall notify the county auditor of the assessed value of the land and
improvements so assessed. The county property tax assessment board
of appeals shall give the notice on the form and in the manner
prescribed 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 assessor
shall keep the assessor's reassessment data and records current by
securing the necessary field data and by making changes in the
assessed value of real property as changes occur in the use of the real
property. The township or county assessor's records shall at all times
show the assessed value of real property in accordance with this
chapter. The township assessor shall ensure that the county assessor
has full access to the assessment records maintained by the township
assessor.
(b) The township assessor (if any) in a county having a
consolidated city, the county assessor if there are no township
assessors in a county having a consolidated city, or the county
assessor in every other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all
parcels; and
(B) the personal property return characteristics and
assessments by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats the
information in the file with the standard data, field, and record
coding 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 assessment
date 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 transmission
requirements in a standard format, as prescribed by the office
of technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(4) resubmit the data in the form and manner required under this
subsection, upon request of the legislative services agency or
the department of local government finance, if data previously
submitted under this subsection does not comply with the
requirements of this subsection, as determined by the legislative
services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date
may not be overwritten with data for a subsequent assessment date
until a copy of an electronic data file that preserves the data for the
particular assessment date is archived in the manner prescribed by
the office of technology established by IC 4-13.1-2-1 and approved
by 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 local
government finance
Sec. 26. The department of local government finance may adopt
or promulgate regulations, appraisal manuals, rules, bulletins,
directives, and forms for the assessment and reassessment of real
property. (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 property
reassessment fund. The county treasurer shall deposit all collections
resulting from the property taxes that the county levies for the
county's property reassessment fund.
(b) With respect to the general reassessment of real property that
is to commence on July 1, 2009, the county council of each county
shall, for property taxes due in 2006, 2007, 2008, and 2009, levy in
each year against all the taxable property in the county an amount
equal to one-fourth (1/4) of the remainder of:
(1) the estimated costs referred to in section 28.5(a) of this
chapter; minus
(2) the amount levied under this section by the county council
for property taxes due in 2004 and 2005.
(c) With respect to a general reassessment of real property that is
to commence on July 1, 2014, and each fifth year thereafter, the
county council of each county shall, for property taxes due in the
year that the general reassessment is to commence and the four (4)
years preceding that year, levy against all the taxable property in the
county an amount equal to one-fifth (1/5) of the estimated costs of
the general reassessment under section 28.5 of this chapter.
(d) The department of local government finance shall give to each
county council notice, before January 1 in a year, of the tax levies
required by this section for that year.
(e) The department of local government finance may raise or
lower the property tax levy under this section for a year if the
department determines it is appropriate because the estimated cost
of:
(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 to
increase 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 forms
forwarded to the county assessor under IC 6-1.1-5.5-3; or
(3) processing annual adjustments under section 4.5 of this
chapter.
The assessor must document the needs and reasons for the increased
funding.
(g) If the county fiscal body denies a petition under subsection (f),
the county assessor may appeal to the department of local
government finance. The department of local government finance
shall:
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 is
situated, and it shall be assessed to the person liable for the taxes
under 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 the
executor, 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 person
which is not under the control of an executor or administrator may
be assessed to the decedent's heirs or devisees without designating
the heirs or devisees by name. The real property may be assessed in
this 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 real
property is situated.
(b) Each heir or devisee is liable for the total taxes imposed on the
undivided real property of a decedent. If an heir or devisee pays the
total 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 this
subsection.
In addition, the heir or devisee who pays the taxes acquires the
lien for the taxes paid on the property interest of the other heirs or
devisees. (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 to
assessing officials; assessed value based on estimated true tax value
Sec. 4. (a) A general reassessment, involving a physical inspection
of all real property in Indiana, shall begin July 1, 2010, and each fifth
year thereafter. Each reassessment under this subsection:
(1) shall be completed on or before March 1 of the year that
succeeds by two (2) years the year in which the general
reassessment begins; and
(2) shall be the basis for taxes payable in the year following the
year in which the general assessment is to be completed.
(b) In order to ensure that assessing officials are prepared for a
general reassessment of real property, the department of local
government finance shall give adequate advance notice of the general
reassessment 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 estimated
true tax value of the property on the assessment date that is the basis
for taxes payable in the year following the year in which the general
reassessment 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 proof
of validity of change
Sec. 4.4. (a) This section applies to an assessment under section
4 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 previous
year'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 of
proving 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 review
and certification; base rate methodology; adjustment in assessed
value based on estimated true tax value
Sec. 4.5. (a) The department of local government finance shall
adopt rules establishing a system for annually adjusting the assessed
value of real property to account for changes in value in those years
since a general reassessment of property last took effect.
(b) Subject to subsection (e), the system must be applied to adjust
assessed values beginning with the 2006 assessment date and each
year thereafter that is not a year in which a reassessment becomes
effective.
(c) The rules adopted under subsection (a) must include the
following characteristics in the system:
(1) Promote uniform and equal assessment of real property
within 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 updated
property values within statistical measures of accuracy; and
(D) provide notice to taxpayers of an assessment increase
that results from the application of annual adjustments.
(3) Prescribe procedures that permit the application of the
adjustment percentages in an efficient manner by assessing
officials.
(d) The department of local government finance must review and
certify each annual adjustment determined under this section.
(e) In making the annual determination of the base rate to satisfy
the requirement for an annual adjustment under subsection (c) for
current property taxes first due and payable in 2011 and thereafter,
the department of local government finance shall determine the base
rate using the methodology reflected in Table 2-18 of Book 1,
Chapter 2 of the department of local government finance's Real
Property 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 year
among the six (6) years for which the highest market value in
use of agricultural land is determined.
(f) For assessment dates after December 31, 2009, an adjustment
in the assessed value of real property under this section shall be
based on the estimated true tax value of the property on the
assessment date that is the basis for taxes payable on that real
property. 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 annual
adjustment factors if county assessor fails to set; equalization of
factors; notice and hearing; applicability
Sec. 4.6. (a) If a county assessor fails before July 2 of a particular
year for which an adjustment to the assessed value of real property
applies under section 4.5 of this chapter to prepare and deliver to the
county auditor a complete detailed list of all of the real property
listed for taxation in the county as required by IC 6-1.1-5-14 and at
least one hundred eighty (180) days have elapsed after the July 1
deadline specified in IC 6-1.1-5-14 for delivering the list, the
department of local government finance may develop annual
adjustment factors under this section for that year. In developing
annual adjustment factors under this section, the department of local
government finance shall use data in its possession that is obtained
from:
(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 and
depreciation tables, and other market analyses.
(b) Using the data described in subsection (a), the department of
local government finance shall propose to establish annual
adjustment factors for the affected tax districts for one (1) or more
of the classes of real property. The proposal may provide for the
equalization of annual adjustment factors in the affected township or
county and in adjacent areas. The department of local government
finance shall issue notice and provide opportunity for hearing in
accordance 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 the
department of local government finance after the hearing required
under subsection (b) apply to the annual adjustment of real property
under 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 local
government 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 form
verification
Sec. 4.7. The department of local government finance shall
provide training to township assessors, county assessors, and county
auditors with respect to the verification of sales disclosure forms
under 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 also
following version of this section, effective 1-1-2011.
Sec. 5. (a) A petition for the reassessment of real property situated
within a township may be filed with the department of local
government finance on or before March 31st of any year which is not
a general election year and in which no general reassessment of real
property is made.
(b) The petition for reassessment must be signed by not less than
the following percentage of all the owners of taxable real property
who reside in the township:
(1) fifteen percent (15%) for a township which does not contain
an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an
incorporated city or town which has a population of five
thousand (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 five
thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of
an incorporated city which has a population of more than ten
thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an
incorporated city which has a population of more than fifty
thousand (50,000) but not exceeding one hundred fifty thousand
(150,000); or
(6) one percent (1%) for a township containing all or part of an
incorporated city which has a population of more than one
hundred 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 stating
that the signers constitute the required number of resident owners of
taxable 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 5. (a) A petition for the reassessment of a real property
situated within a township may be filed with the department of local
government finance on or before March 31st of any year which is not
a general election year and in which no general reassessment of real
property is made. A petition for reassessment of real property applies
only to the most recent real property assessment date.
(b) The petition for reassessment must be signed by not less than
the following percentage of all the owners of taxable real property
who reside in the township:
(1) fifteen percent (15%) for a township which does not contain
an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an
incorporated city or town which has a population of five
thousand (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 five
thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of
an incorporated city which has a population of more than ten
thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an
incorporated city which has a population of more than fifty
thousand (50,000) but not exceeding one hundred fifty thousand
(150,000); or
(6) one percent (1%) for a township containing all or part of an
incorporated city which has a population of more than one
hundred 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 that
the signers constitute the required number of resident owners of
taxable real property of the township must accompany the petition.
(c) Upon receipt of a petition under subsection (a), the department
of local government finance may order a reassessment under section
9 of this chapter or conduct a reassessment under section 31.5 of this
chapter. (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 determines
that a petition filed under section 5 of this chapter has been signed by
the required number of petitioners and that the present assessed value
of any real property is inequitable, the department of local
government finance shall order a reassessment of the real property
which has been inequitably assessed. The order shall specify the time
within which the reassessment shall be completed and the date on
which 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 1993
Edition of the Indiana Code was printed incorrectly. Use this version
of repeal of IC 6-1.1-4-8, effective 1-1-94.
IC 6-1.1-4-9 Reassessment resolution of department of local government
finance; hearing; reassessment order
Sec. 9. In order to maintain a just and equitable valuation of real
property, the department of local government finance may adopt a
resolution declaring its belief that it is necessary to reassess all or a
portion of the real property located within this state. If the
department of local government finance adopts a reassessment
resolution and if either a township or a larger area is involved, the
department shall hold a hearing concerning the necessity for the
reassessment at the courthouse of the county in which the property
is located. The department of local government finance shall give
notice of the time and place of the hearing in the manner provided in
section 10 of this chapter. After the hearing, or if the area involved
is less than a township, after the adoption of the resolution of the
department of local government finance, the department may order
any reassessment it deems necessary. The order shall specify the time
within which the reassessment must be completed and the date the
reassessment 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 be
given 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 may
be 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 circulation
published 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 property
in a township has been partially or totally destroyed as a result of a
disaster, the county assessor shall:
(1) cause a survey to be made of the area or areas in which the
property has been destroyed; and
(2) order a reassessment of the destroyed property;
if a person petitions the county assessor to take that action. The
county assessor shall specify in the assessor's order the time within
which the reassessment must be completed and the date on which the
reassessment will become effective. However, the reassessed value
and the corresponding adjustment of tax due, past due, or already
paid is effective as of the date the disaster occurred, without penalty.
(b) The petition for reassessment of destroyed property, the
reassessment order, and the tax adjustment order may not be made
after December 31st of the year in which the taxes which would first
be 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; applicable
dates; refund; publication of notice
Sec. 11.5. (a) This section applies to one (1) or more parcels of
real property in a county that:
(1) are permanently flooded or to which access over land is
permanently 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 parcel
or 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 May
11 of a calendar year (the "current year") and after the immediately
preceding November 10 and a petition under subsection (b) is filed
not 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 that
immediately 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 by
flooding;
(2) the property taxes first due and payable in the current year
with respect to the parcel or parcels are determined based on the
reassessment; and
(3) the property taxes first due and payable in the calendar year
that immediately succeeds the current year with respect to the
parcel or parcels are determined based on the reassessment.
(d) If the flooding referred to in subsection (a) occurs after May
10 of the current year and before November 11 of the current year
and the petition under subsection (b) is filed not later than December
31 of the current year:
(1) subsection (c)(1) and (c)(3) apply; and
(2) only:
(A) the second installment of property taxes under
IC 6-1.1-22-9(a) first due and payable in the current year
with 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 tax
liability for property taxes first due and payable in the
current 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 year
with respect to the parcel or parcels based on the assessment
that applied before the ordered reassessment.
The property owner is entitled to a refund of property taxes based on
the difference in the amount of property taxes paid and the amount
of property taxes determined based on the ordered reassessment. A
property owner is not required to apply for a refund due under this
section. The county auditor shall, without an appropriation being
required, issue a warrant to the property owner payable from the
county general fund for the amount of the refund, if any, due the
property owner.
(f) If:
(1) the county assessor orders a reassessment under subsection
(b); and
(2) when the reassessment is completed the property owner has
not paid property taxes in the current year with respect to the
parcel or parcels based on the assessment that applied before
the ordered reassessment;
the county treasurer shall issue to the property owner tax statements
that 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 and
the date on which the reassessment takes effect.
(h) A reassessment under this section for an assessment date
continues to apply for subsequent assessment dates until the assessor:
(1) determines that circumstances have changed sufficiently to
warrant another reassessment of the property; and
(2) reassesses the property based on the determination under
subdivision (1).
(i) The county auditor and county treasurer shall publish notice of
the availability of a reassessment under this section in accordance
with 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 a
person that holds land for sale in the ordinary course of the person's
trade 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 the
land 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 improvements
shall be assessed.
(f) An assessment or reassessment made under this section is
effective on the next assessment date.
(g) No petition to the department of local government finance is
necessary with respect to an assessment or reassessment made under
this 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 the
land; or
(3) the date on which a building permit is issued for
construction of a building or structure on the land.
(i) Subsection (h) applies regardless of whether the land in
inventory 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.) As
amended 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 gas
interest" 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 lies
within this state.
(b) Oil or gas interest is subject to assessment and taxation as real
property. Notwithstanding section 4 of this chapter, each oil or gas
interest shall be assessed annually by the assessor of the township in
which the oil or gas is located, or the county assessor if there is no
township assessor for the township. The township or county assessor
shall assess the oil or gas interest to the person who owns or operates
the interest.
(c) A piece of equipment is an appurtenance to land if it is
incident to and necessary for the production of oil and gas from the
land covered by the oil or gas interest. This equipment includes but
is not limited to wells, pumping units, lines, treaters, separators,
tanks, and secondary recovery facilities. These appurtenances are
subject to assessment as real property. Notwithstanding section 4 of
this chapter, each of these appurtenances shall be assessed annually
by the assessor of the township in which the appurtenance is located,
or the county assessor if there is no township assessor for the
township. The township or county assessor shall assess the
appurtenance to the person who owns or operates the working
interest 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 "secondary
recovery method" includes but is not limited to the stimulation of oil
production 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 or
beneath 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 recovery
method, the total assessed value of all interests in the oil equals
one-half (1/2) the assessed value computed under the formula
prescribed in this subsection. The appropriate township assessor (if
any), or the county assessor if there is no township assessor for the
township, shall, in the manner prescribed by the department of local
government finance, apportion the total assessed value of all interests
in the oil among the owners of those interests.
(c) The appropriate township assessor, or the county assessor if
there is no township assessor for the township, shall, in the manner
prescribed by the department of local government finance, determine
and apportion the total assessed value of all interests in the gas
located beneath the surface of a particular tract of land.
(d) The department of local government finance shall prescribe a
schedule for township and county assessors to use in assessing the
appurtenances 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 be
assessed as agricultural land only when it is devoted to agricultural
use.
(b) The department of local government finance shall give written
notice to each county assessor of:
(1) the availability of the United States Department of
Agriculture's soil survey data; and
(2) the appropriate soil productivity factor for each type or
classification of soil shown on the United States Department of
Agriculture's soil survey map.
All assessing officials and the property tax assessment board of
appeals shall use the data in determining the true tax value of
agricultural land.
(c) The department of local government finance shall by rule
provide for the method for determining the true tax value of each
parcel 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 of
appeals; review
Note: This version of section effective until 1-1-2011. See also
following version of this section, effective 1-1-2011.
Sec. 13.6. (a) The township assessor, or the county assessor if
there is no township assessor for the township, shall determine the
values of all classes of commercial, industrial, and residential land
(including farm homesites) in the township or county using
guidelines determined by the department of local government
finance. Not later than November 1 of the year preceding the year in
which a general reassessment becomes effective, the assessor
determining the values of land shall submit the values to the county
property tax assessment board of appeals. Not later than March 1 of
the year in which a general reassessment becomes effective, the
county property tax assessment board of appeals shall hold a public
hearing in the county concerning those values. The property tax
assessment board of appeals shall give notice of the hearing in
accordance with IC 5-3-1.
(b) The county property tax assessment board of appeals shall
review the values submitted under subsection (a) and may make any
modifications it considers necessary to provide uniformity and
equality. The county property tax assessment board of appeals shall
coordinate the valuation of property adjacent to the boundaries of the
county with the county property tax assessment boards of appeals of
the adjacent counties using the procedures adopted by rule under
IC 4-22-2 by the department of local government finance. If the
county assessor fails to submit land values under subsection (a) to
the county property tax assessment board of appeals before
November 1 of the year before the date the general reassessment
under section 4 of this chapter becomes effective, the county
property tax assessment board of appeals shall determine the values.
If the county property tax assessment board of appeals fails to
determine the values before the general reassessment becomes
effective, the department of local government finance shall determine
the values.
(c) The county assessor shall notify all township assessors in the
county (if any) of the values as modified by the county property tax
assessment board of appeals. Assessing officials shall use the values
determined 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 13.6. (a) The county assessor shall determine the values of all
classes of commercial, industrial, and residential land (including
farm homesites) in the county using guidelines determined by the
department of local government finance. Not later than July 1, 2011,
and every fourth year thereafter, the assessor determining the values
of land shall submit the values to the county property tax assessment
board of appeals.
(b) If the county assessor fails to determine land values under
subsection (a) before the July 1 deadline, the county property tax
assessment board of appeals shall determine the values. If the county
property tax assessment board of appeals fails to determine the
values before the land values become effective, the department of
local government finance shall determine the values.
(c) The county assessor shall notify all township assessors in the
county (if any) of the values. Assessing officials shall use the values
determined under this section.
(d) A petition for the review of the land values determined by a
county assessor under this section may be filed with the department
of local government finance not later than forty-five (45) days after
the county assessor makes the determination of the land values. The
petition 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), the
department of local government finance:
(1) shall review the land values determined by the county
assessor; 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 various
rights-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 maintained
either 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 purpose
because of a need for access to the ditch; or
(4) is within a right-of-way that is used and occupied as a public
highway.
(b) Where land described in subsection (a)(1), (a)(2), or (a)(3) has
not been transferred by deed to a person who holds the land for
railroad, interurban, street railway, levee, drainage, or public
highway purposes, the land shall be assessed to the adjacent property
owner. However, the assessed value of the land so assessed shall be
deducted from the assessed value of the land assessed to the adjacent
property owner.
(c) If an assessor and a landowner fail to agree on the amount of
land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the
assessor shall have the county surveyor make a survey to determine
the 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 or
reassessment under this chapter, the assessor of the township in
which the property is located, or the county assessor if there is no
township assessor for the township, shall either appraise the property
or have it appraised.
(b) In order to determine the assessed value of buildings and other
improvements, the township or county assessor or the assessor's
authorized representative may, after first making known the
assessor's or representative's intention to the owner or occupant,
enter and fully examine all buildings and structures which are located
within 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 real
property or annual adjustments under section 4.5 of this chapter, a
township 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 funds
necessary for the employment of deputies, employees, or technical
advisors 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 employment
of professional appraisers; department approval only if party to
the contract; department approval of county decision to not
employ professional appraiser in general reassessment
Sec. 17. (a) Subject to the approval of the department of local
government finance and the requirements of section 18.5 of this
chapter, a county assessor may employ professional appraisers as
technical advisors for assessments in all townships in the county. The
department of local government finance may approve employment
under this subsection only if the department is a party to the
employment contract and any addendum to the employment contract.
(b) A decision by a county assessor to not employ a professional
appraiser as a technical advisor in a general reassessment is subject
to approval by the department of local government finance.
(c) As used in this chapter, "professional appraiser" means an
individual 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 a
professional appraiser for assessment or reassessment purposes
without a written contract. The contract used must be either a
standard contract developed by the department of local government
finance or a contract that has been specifically approved by the
department. 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 real
property assessment data in the form required by the legislative
services agency and the division of data analysis of the
department.
(b) No contract shall be made with any professional appraiser to
act as technical advisor in the assessment of property, before the
giving of notice and the receiving of bids from anyone desiring to
furnish this service. Notice of the time and place for receiving bids
for the contract shall be given by publication by one (1) insertion in
two (2) newspapers of general circulation published in the county
and representing each of the two (2) leading political parties in the
county. If only one (1) newspaper is there published, notice in that
one (1) newspaper is sufficient to comply with the requirements of
this subsection. The contract shall be awarded to the lowest and best
bidder who meets all requirements under law for entering a contract
to 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 funds
needed to meet the obligations created by a professional appraisal
services 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 for
professional appraisal services; special contract language
Sec. 19.5. (a) The department of local government finance shall
develop a standard contract or standard provisions for contracts to be
used in securing professional appraising services.
(b) The standard contract or contract provisions must contain:
(1) a fixed date by which the professional appraiser or appraisal
firm shall have completed all responsibilities under the contract;
(2) a penalty clause under which the amount to be paid for
appraisal services is decreased for failure to complete specified
services within the specified time;
(3) a provision requiring the appraiser, or appraisal firm, to
make periodic reports to the county assessor;
(4) a provision stipulating the manner in which, and the time
intervals 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 be
provided and what class or classes of property are to be
appraised;
(6) a provision stipulating that the contractor will generate
complete parcel characteristics and parcel assessment data in a
manner and format acceptable to the legislative services agency
and the department of local government finance;
(7) a provision stipulating that the legislative services agency
and the department of local government finance have
unrestricted access to the contractor's work product under the
contract; and
(8) a provision stating that the department of local government
finance is a party to the contract and any addendum to the
contract.
The department of local government finance may devise other
necessary provisions for the contracts in order to give effect to this
chapter.
(c) In order to comply with the duties assigned to it by this
section, 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 to
meet 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 may
establish a period with respect to each general reassessment that is
the only time during which a county assessor may enter into a
contract with a professional appraiser. The period set by the
department of local government finance may not begin before
January 1 of the year the general reassessment begins. If no period
is established by the department of local government finance, a
county assessor may enter into such a contract only on or after
January 1 and before April 16 of the year in which the general
reassessment 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 county
assessor personally makes the real property appraisals, the appraisals
of the parcels subject to taxation must be completed as follows:
(1) The appraisal of one-fourth (1/4) of the parcels shall be
completed before December 1 of the year in which the general
reassessment begins.
(2) The appraisal of one-half (1/2) of the parcels shall be
completed before May 1 of the year following the year in which
the general reassessment begins.
(3) The appraisal of three-fourths (3/4) of the parcels shall be
completed before October 1 of the year following the year in
which the general reassessment begins.
(4) The appraisal of all the parcels shall be completed before
March 1 of the second year following the year in which the
general reassessment begins.
(b) If a county assessor employs a professional appraiser or a
professional appraisal firm to make real property appraisals during
a period of general reassessment, the professional appraiser or
appraisal firm must file appraisal reports with the county assessor as
follows:
(1) The appraisals for one-fourth (1/4) of the parcels shall be
reported before December 1 of the year in which the general
reassessment begins.
(2) The appraisals for one-half (1/2) of the parcels shall be
reported before May 1 of the year following the year in which
the general reassessment begins.
(3) The appraisals for three-fourths (3/4) of the parcels shall be
reported before October 1 of the year following the year in
which the general reassessment begins.
(4) The appraisals for all the parcels shall be reported before
March 1 of the second year following the year in which the
general reassessment begins.
However, the reporting requirements prescribed in this subsection do
not apply if the contract under which the professional appraiser, or
appraisal 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 real
property under this article, the official shall give notice to the
taxpayer and the county assessor, by mail, of the amount of the
assessment or reassessment.
(b) During a period of general reassessment, each township or
county assessor shall mail the notice required by this section within
ninety (90) days after the assessor:
(1) completes the appraisal of a parcel; or
(2) receives a report for a parcel from a professional appraiser
or professional appraisal firm.
(c) The notice required by this section must include notice to the
person of the opportunity to appeal the assessed valuation under
IC 6-1.1-15-1.
(d) Notice of the opportunity to appeal the assessed valuation
required under subsection (c) must include the following:
(1) The procedure that a taxpayer must follow to appeal the
assessment or reassessment.
(2) The forms that must be filed for an appeal of the assessment
or reassessment.
(3) Notice that an appeal of the assessment or reassessment
requires 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 of
real property, the county property tax assessment board of appeals
shall notify the county auditor of the assessed value of the land and
improvements so assessed. The county property tax assessment board
of appeals shall give the notice on the form and in the manner
prescribed 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 assessor
shall keep the assessor's reassessment data and records current by
securing the necessary field data and by making changes in the
assessed value of real property as changes occur in the use of the real
property. The township or county assessor's records shall at all times
show the assessed value of real property in accordance with this
chapter. The township assessor shall ensure that the county assessor
has full access to the assessment records maintained by the township
assessor.
(b) The township assessor (if any) in a county having a
consolidated city, the county assessor if there are no township
assessors in a county having a consolidated city, or the county
assessor in every other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all
parcels; and
(B) the personal property return characteristics and
assessments by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats the
information in the file with the standard data, field, and record
coding 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 assessment
date 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 transmission
requirements in a standard format, as prescribed by the office
of technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(4) resubmit the data in the form and manner required under this
subsection, upon request of the legislative services agency or
the department of local government finance, if data previously
submitted under this subsection does not comply with the
requirements of this subsection, as determined by the legislative
services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date
may not be overwritten with data for a subsequent assessment date
until a copy of an electronic data file that preserves the data for the
particular assessment date is archived in the manner prescribed by
the office of technology established by IC 4-13.1-2-1 and approved
by 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 local
government finance
Sec. 26. The department of local government finance may adopt
or promulgate regulations, appraisal manuals, rules, bulletins,
directives, and forms for the assessment and reassessment of real
property. (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 property
reassessment fund. The county treasurer shall deposit all collections
resulting from the property taxes that the county levies for the
county's property reassessment fund.
(b) With respect to the general reassessment of real property that
is to commence on July 1, 2009, the county council of each county
shall, for property taxes due in 2006, 2007, 2008, and 2009, levy in
each year against all the taxable property in the county an amount
equal to one-fourth (1/4) of the remainder of:
(1) the estimated costs referred to in section 28.5(a) of this
chapter; minus
(2) the amount levied under this section by the county council
for property taxes due in 2004 and 2005.
(c) With respect to a general reassessment of real property that is
to commence on July 1, 2014, and each fifth year thereafter, the
county council of each county shall, for property taxes due in the
year that the general reassessment is to commence and the four (4)
years preceding that year, levy against all the taxable property in the
county an amount equal to one-fifth (1/5) of the estimated costs of
the general reassessment under section 28.5 of this chapter.
(d) The department of local government finance shall give to each
county council notice, before January 1 in a year, of the tax levies
required by this section for that year.
(e) The department of local government finance may raise or
lower the property tax levy under this section for a year if the
department determines it is appropriate because the estimated cost
of:
(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 to
increase 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 forms
forwarded to the county assessor under IC 6-1.1-5.5-3; or
(3) processing annual adjustments under section 4.5 of this
chapter.
The assessor must document the needs and reasons for the increased
funding.
(g) If the county fiscal body denies a petition under subsection (f),
the county assessor may appeal to the department of local
government finance. The department of local government finance
shall: