Chapter

Procedures for Real Property Assessment

Ind. Code § 6-1.1-4-1— Place of assessment; person liable
Ind. Code § 6-1.1-4-2— Assessment of property held by fiduciary
Ind. Code § 6-1.1-4-3— Heirs or devisees; assessment
Ind. Code § 6-1.1-4-4— Expired
Ind. Code § 6-1.1-4-4.2— County reassessment plan; approval by department of local government finance
Ind. Code § 6-1.1-4-4.3— Repealed
Ind. Code § 6-1.1-4-4.4— Repealed
Ind. Code § 6-1.1-4-4.5— Annual adjustment of assessed value of real property; state review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value
Ind. Code § 6-1.1-4-4.6— Department of local government finance setting of annual adjustment factors if county assessor fails to set; equalization of factors; notice and hearing; applicability
Ind. Code § 6-1.1-4-4.7— Training of assessors and county auditors in sales disclosure form verification
Ind. Code § 6-1.1-4-4.8— Reassessment of covered projects
Ind. Code § 6-1.1-4-4.9— Required documentation of changes by assessor; reason that change was made
Ind. Code § 6-1.1-4-5— Repealed
Ind. Code § 6-1.1-4-5.5— Petition for reassessment under county reassessment plan
Ind. Code § 6-1.1-4-6— Reassessment order
Ind. Code § 6-1.1-4-7— Repealed
Ind. Code § 6-1.1-4-8— Repealed
Ind. Code § 6-1.1-4-9— Reassessment resolution of department of local government finance; hearing; reassessment order
Ind. Code § 6-1.1-4-10— Notice of reassessments; publication
Ind. Code § 6-1.1-4-11— Destroyed property; order of reassessment by county assessor
Ind. Code § 6-1.1-4-11.5— Reassessment of parcels affected by flooding; petition; applicable dates; refund; publication of notice
Ind. Code § 6-1.1-4-12— Circumstances under which undeveloped land may be reassessed
Ind. Code § 6-1.1-4-12.4— "Oil or gas interest"; assessment
Ind. Code § 6-1.1-4-12.5— Repealed
Ind. Code § 6-1.1-4-12.6— Assessed value of oil or gas interests; schedule; penalty
Ind. Code § 6-1.1-4-13— Agricultural land; assessment; soil productivity factors
Ind. Code § 6-1.1-4-13.2— Calculation of statewide agricultural land base rate value per acre for the 2015 assessment date
Ind. Code § 6-1.1-4-13.5— Repealed
Ind. Code § 6-1.1-4-13.6— Determination and review of land values; certification; notice
Ind. Code § 6-1.1-4-13.8— Repealed
Ind. Code § 6-1.1-4-14— Adjacent property holders; assessment or exemption of various rights-of-way
Ind. Code § 6-1.1-4-14.1— Division and transfer of small parcels owned by county or municipality to adjacent property owners; assessment
Ind. Code § 6-1.1-4-15— Appraisal; examination of buildings
Ind. Code § 6-1.1-4-16— Assessors' assistants; appropriation
Ind. Code § 6-1.1-4-17— Employment of professional appraisers as technical advisors
Ind. Code § 6-1.1-4-18— Repealed
Ind. Code § 6-1.1-4-18.5— Professional appraisal; contract for services; bids required
Ind. Code § 6-1.1-4-19— Repealed
Ind. Code § 6-1.1-4-19.5— Professional appraising services; standard contract or contract provisions
Ind. Code § 6-1.1-4-20— Professional appraisal; contract deadline
Ind. Code § 6-1.1-4-21— Repealed
Ind. Code § 6-1.1-4-21.4— Appraisal completion date and reporting requirements under county reassessment plan
Ind. Code § 6-1.1-4-21.5— Repealed
Ind. Code § 6-1.1-4-22— Amounts of assessment or reassessment; notice
Ind. Code § 6-1.1-4-23— Repealed
Ind. Code § 6-1.1-4-24— Notice to county auditor of assessed value
Ind. Code § 6-1.1-4-25— Record keeping; electronic data files
Ind. Code § 6-1.1-4-26— Adoption or promulgation of documents by the department of local government finance
Ind. Code § 6-1.1-4-27— Repealed
Ind. Code § 6-1.1-4-27.5— Property reassessment fund; tax levies; petition to increase levy; appeal
Ind. Code § 6-1.1-4-28— Repealed
Ind. Code § 6-1.1-4-28.5— Property reassessment funds; use of money; soil maps
Ind. Code § 6-1.1-4-29— Expenses of reassessment
Ind. Code § 6-1.1-4-30— Interim assessments or reassessments; rules and regulations
Ind. Code § 6-1.1-4-31— Department of local government finance check of local assessment activities; state conducted activities; payment of bills for services; determinations by county commissioners or city-county council
Ind. Code § 6-1.1-4-31.5— State conducted assessment or reassessment; notice; state contract with appraising firm; state review of contract; land values; contract payment; severability
Ind. Code § 6-1.1-4-31.6— Informal hearings by professional appraiser contractor; informal hearing required to preserve right to appeal assessment; notice; rules; contract payment
Ind. Code § 6-1.1-4-31.7— Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court
Ind. Code § 6-1.1-4-32— Repealed
Ind. Code § 6-1.1-4-33— Repealed
Ind. Code § 6-1.1-4-34— Repealed
Ind. Code § 6-1.1-4-35— Repealed
Ind. Code § 6-1.1-4-36— Repealed
Ind. Code § 6-1.1-4-37— Repealed
Ind. Code § 6-1.1-4-38— Repealed
Ind. Code § 6-1.1-4-39— Assessment of rental property and mobile homes; low income rental housing exclusion; appraisal approach; burden of proof
Ind. Code § 6-1.1-4-39.5— Assessment of qualified real property
Ind. Code § 6-1.1-4-40— Exclusion of federal income tax credits in the determination of the assessed value of low income housing tax credit property
Ind. Code § 6-1.1-4-41— Assessment of low income rental housing
Ind. Code § 6-1.1-4-42— True tax value of golf course real property determined using income capitalization; information provided by golf course owners; uniform income capitalization tables; department of local government finance administration
Ind. Code § 6-1.1-4-43— Repealed
Ind. Code § 6-1.1-4-43.5— Assessment of certain commercial property; cost approach; standard construction cost per square foot; separate account for purposes of a review
Ind. Code § 6-1.1-4-44— Repealed
Ind. Code § 6-1.1-4-44.5— Land classified as residential excess land; application of an influence factor to recognize reduced acreage value
Ind. Code § 6-1.1-4-45— Assessment of land on which an outdoor sign is located
Ind. Code § 6-1.1-4-46— Assessment of self-service storage facility
Ind. Code § 6-1.1-4-47— Community land trust assessed value