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 […]
6-1.1-4-11. 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 physically destroyed, in whole or in part, 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) […]
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 […]
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 […]
6-1.1-4-4.2. County Reassessment Plan; Approval by Department of Local Government Finance
Sec. 4.2. (a) The county assessor of each county shall, before July 1, 2013, and before May 1 of every fourth year thereafter, prepare and submit to the department of local government finance a reassessment plan for the county. The following apply to a reassessment plan prepared and submitted under this section: (1) The reassessment […]
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. The term includes a financial institution (as defined in IC 28-1-1-3(1)) if the financial institution’s land in inventory is purchased, acquired, or held for one (1) or […]
6-1.1-4-4.3. Repealed
As added by P.L.235-2013, SEC.1. Repealed by P.L.97-2014, SEC.1.
6-1.1-4-12.4. “Oil or Gas Interest”; 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 […]
6-1.1-4-4.4. Repealed
As added by P.L.113-2010, SEC.13. Amended by P.L.245-2015, SEC.4. Repealed by P.L.174-2022, SEC.7.