6-1.1-4-38. Repealed
As added by P.L.1-2004, SEC.7 and P.L.23-2004, SEC.8. Repealed by P.L.1-2007, SEC.248.
6-1.1-4-39. Assessment of Rental Property and Mobile Homes; Low Income Rental Housing Exclusion
Sec. 39. (a) For assessment dates after February 28, 2005, except as provided in subsections (c) and (e), the true tax value of real property regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more and that has more than four (4) rental units is the lowest valuation […]
6-1.1-4-28. Repealed
[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(e) part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.65, SEC.2; P.L.63-1983, SEC.2; P.L.24-1986, SEC.8; P.L.19-1987, SEC.17; P.L.48-1990, SEC.1; P.L.30-1994, SEC.1; P.L.6-1997, SEC.23; P.L.2-1998, SEC.16. Repealed by P.L.198-2001, SEC.122.
6-1.1-4-28.5. Property Reassessment Funds; Use of Money; Soil Maps
Sec. 28.5. (a) Money assigned to a property reassessment fund under section 27.5 of this chapter may be used only to pay the costs of: (1) the reassessment of one (1) or more groups of parcels under a county’s reassessment plan prepared under section 4.2 of this chapter, including the computerization of assessment records; (2) […]
6-1.1-4-29. Expenses of Reassessment
Sec. 29. (a) The expenses of a reassessment, except those incurred by the department of local government finance in performing its normal functions, shall be paid by the county in which the reassessed property is situated. These expenses, except for the expenses of reassessments of a group of parcels under a county’s reassessment plan prepared […]
6-1.1-4-30. Interim Assessments or Reassessments; Rules and Regulations
Sec. 30. In making any assessment or reassessment of real property between reassessments of that real property under a county’s reassessment plan prepared under section 4.2 of this chapter, the rules, regulations, and standards for assessment are the same as those used for that real property in the preceding reassessment of that group of parcels […]
6-1.1-4-31. Department of Local Government Finance Check of Local Assessment Activities; State Conducted Activities; Payment of Bills for Services; Determinations by County Commissioners or City-County Council
Sec. 31. (a) The department of local government finance shall periodically check the conduct of: (1) a reassessment of a group of parcels under a county’s reassessment plan prepared under section 4.2 of this chapter; (2) work required to be performed by local officials under 50 IAC 21; and (3) other property assessment activities in […]
6-1.1-4-31.5. State Conducted Assessment or Reassessment; Notice; State Contract With Appraising Firm; State Review of Contract; Land Values; Contract Payment; Severability
Sec. 31.5. (a) As used in this section, “department” refers to the department of local government finance. (b) If the department makes a determination and informs local officials under section 31(c) of this chapter, the department may order a state conducted assessment or reassessment in the county subject to the time limitation in that subsection. […]
6-1.1-4-31.6. Informal Hearings by Professional Appraiser Contractor; Informal Hearing Required to Preserve Right to Appeal Assessment; Notice; Rules; Contract Payment
Sec. 31.6. (a) Subject to the other requirements of this section, the department of local government finance may: (1) negotiate an addendum to a contract referred to in section 31.5(f) of this chapter that is treated as a contract of the department; or (2) include provisions in a contract entered into by the department under […]
6-1.1-4-31.7. Appeal of Assessment or Reassessment to Indiana Board; Indiana Board Contract With Special Master; Hearings; Rules; Appeal to Tax Court
Sec. 31.7. (a) As used in this section, “special master” refers to a person designated by the Indiana board under subsection (e). (b) The notice of assessment or reassessment under section 31.5(g) of this chapter is subject to appeal by the taxpayer to the Indiana board. The procedures and time limitations that apply to an […]