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 Repealed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 Repealed by P.L.198-2001, SEC.122.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 […]
6-1.1-4-2. 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. [Pre-1975 Property Tax Recodification Citation: 6-1-25-2.] Formerly: Acts 1975, P.L.47, SEC.1.
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 […]
6-1.1-4-21. Repealed
[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(1) part; (2) part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.2; P.L.146-2008, SEC.75; P.L.112-2012, SEC.14. Repealed by P.L.245-2015, SEC.5.
6-1.1-4-21.4. Appraisal Completion Date and Reporting Requirements Under County Reassessment Plan
Sec. 21.4. (a) The appraisals of the parcels in a group under a county’s reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows: (1) The appraisal of one-third (1/3) of the parcels shall be completed before August 1 of the year in which the group’s […]
6-1.1-4-21.5. Repealed
As added by Acts 1981, P.L.64, SEC.2. Amended by P.L.76-1987, SEC.1; P.L.12-1992, SEC.17. Repealed by P.L.84-1995, SEC.6.
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 (including an annual adjustment under section 4.5 of this chapter), the official shall give notice to the taxpayer and the county assessor, by mail or by using electronic mail that includes a secure Internet link to the information in […]
6-1.1-4-23. Repealed
[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(3).] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1977, P.L.64, SEC.4.
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 […]
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 […]
6-1.1-4-26. 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.
6-1.1-4-27. 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 […]
6-1.1-4-3. 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 […]
6-1.1-4-30. 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 […]