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Ind. Code § 6-1.1-30-14

Powers and duties of department

Applied in 4 court decisions — leading case Warrick County v. Weber (1999)

Most recently applied in Irwin Mortgage Corp. v. Indiana Board of Tax Review (September 2002)

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

How often courts cite this section

19932000200220
citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

Sec. 14. The department of local government finance:

(1) shall see that the property taxes due this state are collected;

(2) shall ensure that property taxes levied by political subdivisions are timely billed and mailed under the provisions of this article;

(3) shall ensure that assessments of properties under this article are uniform and equal;

(4) shall ensure that the restrictions on budgets and levies prescribed under this article are enforced;

(5) shall ensure that the penalties prescribed under this article are enforced;

(6) shall investigate the property tax laws and systems of other states and countries;

(7) for assessment dates after December 31, 2008, shall conduct all ratio studies required for:

(A) equalization under 50 IAC 14; and

(B) annual adjustments under 50 IAC 21; and

(8) may recommend changes in this state's property tax laws to the general assembly.

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