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Ind. Code § 6-1.1-13-8

Aggregate township adjustments; limitations on adjustments; setting aside

Applied in 1 court decision — leading case Scheub v. State Board of Tax Commissioners (1999)

Most recently applied in Scheub v. State Board of Tax Commissioners (September 1999)

Formerly: Acts 1975, P.L.47, SEC.1

Sec. 8. A county assessor may not reduce the aggregate assessment of all the townships of the county below a just, equitable, and uniform assessment. A county assessor may not increase the aggregate assessment beyond the amount actually necessary for a proper and just equalization of assessments. If the county assessor finds that the aggregate assessment of a township is too high or too low or that it is generally so unequal as to render it impracticable to equalize the aggregate assessment, the county assessor may set aside the assessment of the township and order or conduct a new assessment. To order or conduct a new assessment, the county assessor must give notice and hold a hearing in the same manner as required under section 7 of this chapter.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.