Ind. Code § 6-1.1-31-9
Reassessment; adoption of rules
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 9. (a) Except as provided in subsection (b) or (c), the department of local government finance may not adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 after July 1 of the year before the year in which the reassessment is scheduled to begin.
Sec. 9. (a) Subject to subsections (b) and (c), the department of local government finance may adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 at any time after a reassessment has begun under a county's reassessment plan.
(b) If rules described in subsection (a) are timely adopted under subsection (a) and are then disapproved by the attorney general for any reason under IC 4-22-2-32, the department of local government finance may modify the rules to cure the defect that resulted in disapproval by the attorney general, and may then take all actions necessary under IC 4-22-2 to readopt and to obtain approval of the rules. This process may be repeated as necessary until the rules are approved.
(b) Any rules adopted by the department of local government finance for the appraisal of real property may not apply to any appraisal contemporaneously being conducted under a county's reassessment plan. Rules adopted by the department of local government finance may first apply to the reassessment phase beginning in the following calendar year under a county's reassessment plan.
(c) The department of local government finance may adopt rules under IC 4-22-2 after June 30, 2016, and before September 1, 2017, that:
(c) The department of local government finance may adopt rules under IC 4-22-2 after June 30, 2016, and before September 1, 2017, that:
(1) concern or include market segmentation under section 6 of this chapter; and
(1) concern or include market segmentation under section 6 of this chapter; and
(2) affect assessments for the January 1, 2018, assessment date.
(2) affect assessments for the January 1, 2018, assessment date.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.