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 […]
6-1.1-4-36. Repealed
As added by P.L.1-2004, SEC.5 and P.L.23-2004, SEC.6. Repealed by P.L.1-2007, SEC.248.
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. [Pre-1975 Property Tax Recodification Citation: 6-1-26-1(d).] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.41.
6-1.1-4-37. Repealed
As added by P.L.1-2004, SEC.6 and P.L.23-2004, SEC.7. Repealed by P.L.1-2007, SEC.248.
6-1.1-4-27. Repealed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 1980, P.L.36, SEC.2; Acts 1981, P.L.65, SEC.1; P.L.62-1983, SEC.4; P.L.332-1989(ss), SEC.4; P.L.6-1997, SEC.22. Repealed by P.L.198-2001, SEC.122.
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 a reassessment of real property under a county’s reassessment plan under section 4.2 of this […]
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 Repealed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 Repealed by P.L.198-2001, SEC.122.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 […]