Ind. Code § 6-1.1-4-13.6
Determination and review of land values; certification; notice
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2025
As of January 1, 2018
Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. The assessor determining the values of land shall submit the values to the county property tax assessment board of appeals by the dates specified in the county's reassessment plan under section 4.2 of this chapter.
Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. The assessor determining the values of land shall submit the values and any supporting document to the county property tax assessment board of appeals and the department of local government finance by the dates specified in the county's reassessment plan under section 4.2 of this chapter.
(b) If the county assessor fails to determine land values under subsection (a) before the deadlines in the county's reassessment plan under section 4.2 of this chapter, the county property tax assessment board of appeals shall determine the values. If the county property tax assessment board of appeals fails to determine the values before the land values become effective, the department of local government finance shall determine the values.
(b) If the county assessor fails to determine land values under subsection (a) before the deadlines in the county's reassessment plan under section 4.2 of this chapter, the county property tax assessment board of appeals shall determine the values. If the county property tax assessment board of appeals fails to determine the values before the land values become effective, the department of local government finance shall determine the values.
(c) The county assessor shall notify all township assessors in the county (if any) of the values. Assessing officials shall use the values determined under this section.
(c) The county assessor shall notify all township assessors in the county (if any) of the values. Assessing officials shall use the values determined under this section.
(d) A petition for the review of the land values determined by a county assessor under this section may be filed with the department of local government finance not later than forty-five (45) days after the county assessor makes the determination of the land values. The petition must be signed by at least the lesser of:
(d) A petition for the review of the land values determined by a county assessor under this section may be filed with the county auditor not later than forty-five (45) days after the county assessor makes the determination of the land values. The petition must set forth the property owners' objections and be signed by at least the lesser of:
(1) one hundred (100) property owners in the county; or
(1) one hundred (100) property owners in the county; or
(2) five percent (5%) of the property owners in the county.
(2) five percent (5%) of the property owners in the county.
(e) Upon the filing of a petition, the county auditor shall certify a copy of the petition, together with any other data that is necessary in order to present the property owners' objections, to the department of local government finance.
(f) Upon receipt of a petition for review under subsection (d), the department of local government finance:
(1) shall review the land values determined by the county assessor; and
(1) shall review the land values determined by the county assessor; and
(2) after a public hearing, shall: (A) approve; (B) modify; or (C) disapprove; the land values.
(2) after a public hearing, shall: (A) approve; (B) modify; or (C) disapprove; the land values. Notice of the hearing shall be given by the department of local government finance to the assessor and to the first ten (10) petitioners at least five (5) days before the date of the hearing.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.