Ind. Code § 6-1.1-35-1

Duties of department of local government finance

Applied in 7 court decisions — leading case North Park Cinemas, Inc. v. State Board of Tax Commissioners (1997)

Most recently applied in State Board of Tax Commissioners v. Ispat Inland, Inc. (March 2003)

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

How often courts cite this section

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. 1. The department of local government finance shall:

(1) interpret the property tax laws of this state;

(2) instruct property tax officials about their taxation and assessment duties;

(3) see that all property assessments are made in the manner provided by law;

(4) conduct operational audits of the offices of assessing officials to determine if statutory and regulatory assignments are being completed in an effective, efficient, and productive manner; and

(5) develop and maintain a manual for all assessing officials and county assessors concerning:

(A) assessment duties and responsibilities of the various state and local officials;

(B) assessment procedures and time limits for the completion of assessment duties;

(D) other matters relevant to the assessment duties of assessing officials, county assessors, and other county officials.

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