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), 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 […]
6-1.1-4-14.1. Division and Transfer of Small Parcels Owned by County or Municipality to Adjacent Property Owners; Assessment
Sec. 14.1. (a) This section does not apply to land to which section 14 of this chapter applies. (b) Land may be divided and transferred in equal shares to an adjacent property owner or owners who consent to the transfer of the divided land for no money if: (1) a county, city, or town owns […]
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 […]
6-1.1-4-16. Assessors’ Assistants; Appropriation
Sec. 16. (a) For purposes of making a reassessment of real property under section 4.2 of this chapter 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; […]
6-1.1-4-17. Employment of Professional Appraisers as Technical Advisors
Sec. 17. (a) Subject to 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 or deny employment under this subsection. (b) A decision by a county assessor to not employ […]
6-1.1-4-18. Repealed
[Pre-1975 Property Tax Recodification Citations: 6-1-26-4(c) part; 6-1-26-4.1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.1; P.L.6-1997, SEC.17. Repealed by P.L.198-2001, SEC.122.
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 […]
6-1.1-4-19. Repealed
[Pre-1975 Property Tax Recodification Citations: 6-1-26-4.1 part; 6-1-26-4.2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.7; P.L.62-1983, SEC.3. Repealed by P.L.198-2001, SEC.122.
6-1.1-4-19.5. Professional Appraising Services; Standard Contract or Contract Provisions
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 […]
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 reassessment under section 4.2 of this chapter, that is the only time during which a county assessor may enter into a contract with a professional appraiser. [Pre-1975 Property Tax Recodification Citation: 6-1-26-4(d).] Formerly: Acts 1975, P.L.47, SEC.1. As amended […]