reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-4-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-9. Reassessment Resolution of Department of Local Government Finance; Hearing; Reassessment Order

Sec. 9. In order to maintain a just and equitable valuation of real property, the department of local government finance may adopt a resolution declaring its belief that it is necessary to reassess all or a portion of the real property located within this state. If the department of local government finance adopts a reassessment resolution and if either a township or a larger area is involved (for assessments before January 1, 2016) or one (1) or more groups of parcels under the county's reassessment plan are involved (for assessments after December 31, 2015), the department shall hold a hearing concerning the necessity for the reassessment at the courthouse of the county in which the property is located. The department of local government finance shall give notice of the time and place of the hearing in the manner provided in section 10 of this chapter. After the hearing, or if the area involved is less than a township (for assessments before January 1, 2016) or is less than one (1) group of parcels under the county's reassessment plan (for assessments after December 31, 2015), after the adoption of the resolution of the department of local government finance, the department may order any reassessment it deems necessary. The order shall specify the time within which the reassessment must be completed and the date the reassessment will become effective.[Pre-1975 Property Tax Recodification Citation: 6-1-26-6 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.33; P.L.112-2012, SEC.7; P.L.111-2014, SEC.11.
IN Code § 6-1.1-4-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-10. Notice of Reassessments; Publication

Sec. 10. A notice required by section 9 of this chapter shall be given at least ten (10) days before the hearing by publication one (1) time in each of two (2) newspapers of general circulation which:(1) represent different political parties; and(2) are published in the county in which the property that may be reassessed is located.However, if two (2) such newspapers are not published in the county, publication of the notice in one (1) newspaper of general circulation published in the county is sufficient.[Pre-1975 Property Tax Recodification Citations: 6-1-26-6 part; 6-1-26-8 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.21.
IN Code § 6-1.1-4-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-11. Destroyed Property; Order of Reassessment by County Assessor

Sec. 11. (a) If a substantial amount of real and personal property in a township has been physically destroyed, in whole or in part, as a result of a disaster, the county assessor shall:(1) cause a survey to be made of the area or areas in which the property has been destroyed; and(2) order a reassessment of the destroyed property;if a person petitions the county assessor to take that action. The county assessor shall specify in the assessor's order the time within which the reassessment must be completed and the date on which the reassessment will become effective. However, the reassessed value and the corresponding adjustment of tax due, past due, or already paid is effective as of the date the disaster occurred, without penalty.(b) The petition for reassessment of destroyed property, the reassessment order, and the tax adjustment order may not be made after December 31st of the year in which the taxes which would first be affected by the reassessment are payable.[Pre-1975 Property Tax Recodification Citation: 6-1-26-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.22; P.L.90-2002, SEC.34; P.L.219-2007, SEC.12; P.L.38-2021, SEC.6.
IN Code § 6-1.1-4-12.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-12.4. "Oil or Gas Interest"; Assessment

Sec. 12.4. (a) For purposes of this section, the term "oil or gas interest" includes but is not limited to:(1) royalties;(2) overriding royalties;(3) mineral rights; or(4) working interest;in any oil or gas located on or beneath the surface of land which lies within this state.(b) Oil or gas interest is subject to assessment and taxation as real property. Notwithstanding section 4.2 of this chapter, each oil or gas interest shall be assessed annually by the assessor of the township in which the oil or gas is located, or the county assessor if there is no township assessor for the township. The township or county assessor shall assess the oil or gas interest to the person who owns or operates the interest.(c) A piece of equipment is an appurtenance to land if it is incident to and necessary for the production of oil and gas from the land covered by the oil or gas interest. This equipment includes but is not limited to wells, pumping units, lines, treaters, separators, tanks, and secondary recovery facilities. These appurtenances are subject to assessment as real property. Notwithstanding section 4.2 of this chapter, each of these appurtenances shall be assessed annually by the assessor of the township in which the appurtenance is located, or the county assessor if there is no township assessor for the township. The township or county assessor shall assess the appurtenance to the person who owns or operates the working interest in the oil or gas interest.Formerly: Acts 1975, P.L.48, SEC.2. As amended by P.L.146-2008, SEC.66; P.L.112-2012, SEC.8; P.L.86-2018, SEC.29.
IN Code § 6-1.1-4-12.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-12.6. Assessed Value of Oil or Gas Interests; Schedule; Penalty

Sec. 12.6. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to the stimulation of oil production by means of the injection of water, steam, hydrocarbons, or chemicals, or by means of in situ combustion.(b) The total assessed value of all interests in the oil located on or beneath the surface of a particular tract of land equals the product of:(1) the average daily production of the oil; multiplied by(2) three hundred sixty-five (365); and multiplied by(3) the posted price of oil on the assessment date.However, if the oil is being extracted by use of a secondary recovery method, the total assessed value of all interests in the oil equals one-half (1/2) the assessed value computed under the formula prescribed in this subsection. The appropriate township assessor (if any), or the county assessor if there is no township assessor for the township, shall, in the manner prescribed by the department of local government finance, apportion the total assessed value of all interests in the oil among the owners of those interests.(c) The appropriate township assessor, or the county assessor if there is no township assessor for the township, shall, in the manner prescribed by the department of local government finance, determine and apportion the total assessed value of all interests in the gas located beneath the surface of a particular tract of land.(d) The department of local government finance shall prescribe a schedule for township and county assessors to use in assessing the oil or gas interests described in section 12.4(a) of this chapter and the appurtenances described in section 12.4(c) of this chapter. The owner or owner's agent of the oil or gas interests or appurtenances described in section 12.4 of this chapter must file the schedule by May 15 each year with the appropriate township assessor (if any), or the county assessor if there is no township assessor for the township.(e) If a person fails to file the schedule required by subsection (d) on or before the due date, the county auditor shall add a penalty of twenty-five dollars ($25) to the person's next property tax installment. The county auditor shall also add an additional penalty to the taxes payable by the person if the person fails to file the schedule within thirty (30) days after the due date. The amount of the additional penalty is ten percent (10%) of the taxes finally determined to be due with respect to the property which should have been reported on the schedule.As added by P.L.198-2001, SEC.10. Amended by P.L.146-2008, SEC.67; P.L.83-2019, SEC.1.
IN Code § 6-1.1-4-13.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-13.2. Calculation of Statewide Agricultural Land Base Rate Value per Acre for the 2015 Assessment Date

Sec. 13.2. Notwithstanding the provisions of this chapter and any real property assessment guidelines of the department of local government finance, for the property tax assessment of agricultural land for the 2015 assessment date, the statewide agricultural land base rate value per acre used to determine the value of agricultural land is two thousand fifty dollars ($2,050).As added by P.L.249-2015, SEC.7. Amended by P.L.180-2016, SEC.4.
IN Code § 6-1.1-4-13.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-13.6. Determination and Review of Land Values

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.(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.(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:(1) one hundred (100) property owners in the county; or(2) five percent (5%) of the property owners in the county.(e) 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(2) after a public hearing, shall:(A) approve;(B) modify; or(C) disapprove;the land values.As added by P.L.24-1986, SEC.9. Amended by P.L.74-1987, SEC.2; P.L.41-1993, SEC.5; P.L.6-1997, SEC.15; P.L.90-2002, SEC.37; P.L.146-2008, SEC.68; P.L.136-2009, SEC.3; P.L.113-2010, SEC.16; P.L.112-2012, SEC.10.
IN Code § 6-1.1-4-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-14. Adjacent Property Holders; Assessment or Exemption of Various Rights-of-Way

Sec. 14. (a) Except as provided in subsection (b), land may not be assessed to an adjacent property holder if it:(1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway;(2) is within the line of a levee constructed and maintained either by a levee association or under any law of this state;(3) is used and occupied as part of a public drainage ditch, including land that:(A) is adjacent to the ditch; and(B) cannot be used for farmland or any other purpose because of a need for access to the ditch; or(4) is within a right-of-way that is used and occupied as a public highway.(b) If land described in subsection (a)(1), (a)(2), or (a)(3) has not been transferred by deed to a person who holds the land for railroad, interurban, street railway, levee, drainage, or public highway purposes, the land shall be assessed to the adjacent property owner. However, the assessed value of the land shall be deducted from the assessed value of the land assessed to the adjacent property owner.(c) If an assessor and a landowner fail to agree on the amount of land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the assessor shall have the county surveyor make a survey to determine the amount of land so described.[Pre-1975 Property Tax Recodification Citation: 6-1-26-11.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.6; P.L.47-1990, SEC.1; P.L.171-2018, SEC.4.
IN Code § 6-1.1-4-14.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-14.1. Division and Transfer of Small Parcels Owned by County or Municipality to Adjacent Property Owners; Assessment

Sec. 14.1. (a) This section does not apply to land to which section 14 of this chapter applies.(b) Land may be divided and transferred in equal shares to an adjacent property owner or owners who consent to the transfer of the divided land for no money if:(1) a county, city, or town owns the land that is divided;(2) the divided land has an area that does not exceed three hundred (300) square feet; and(3) the shape and area of the land or divided land indicates that the legal description of the land is in error.(c) If land described in subsection (b) has not been transferred by deed to a person who holds the land adjacent to the land described in subsection (b), the land shall be assessed equally to the owner or owners of the adjacent parcel or parcels. However, the assessed value of the adjacent parcel or parcels shall be adjusted to reflect the assessed value attributable to the adjacent parcel or parcels.(d) If an assessor and an adjacent property owner fail to agree on the area of land described in subsection (b) that the assessor assesses under subsection (c), the assessor shall have the county surveyor make a survey to determine the amount of land transferred under subsection (b) or assessed under subsection (c). The assessor shall use the results of the survey under this subsection to adjust the assessed value of the land assessed to the adjacent parcel owner or owners to reflect action taken under this subsection.As added by P.L.171-2018, SEC.5.
IN Code § 6-1.1-4-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-15. Appraisal; Examination of Buildings

Sec. 15. (a) If real property is subject to assessment or reassessment under this chapter, the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, shall either appraise the property or have it appraised.(b) In order to determine the assessed value of buildings and other improvements, the township or county assessor or the assessor's authorized representative may, after first making known the assessor's or representative's intention to the owner or occupant, enter and fully examine all buildings and structures which are located within the township or county and which are subject to assessment.[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(c) part; 6-1-26-14.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.7; P.L.146-2008, SEC.69.
IN Code § 6-1.1-4-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-16. Assessors' Assistants; Appropriation

Sec. 16. (a) For purposes of making a reassessment of real property under section 4.2 of this chapter or annual adjustments under section 4.5 of this chapter, a township assessor (if any) and a county assessor may employ:(1) deputies;(2) employees; and(3) technical advisors who are:(A) qualified to determine real property values;(B) professional appraisers certified under 50 IAC 15; and(C) employed either on a full-time or a part-time basis, subject to sections 18.5 and 19.5 of this chapter.(b) The county council of each county shall appropriate the funds necessary for the employment of deputies, employees, or technical advisors employed under subsection (a) of this section.[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(b) part, (c) part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.228-2005, SEC.7; P.L.146-2008, SEC.70; P.L.112-2012, SEC.11; P.L.86-2018, SEC.30.
IN Code § 6-1.1-4-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-17. Employment of Professional Appraisers as Technical Advisors

Sec. 17. (a) Subject to the requirements of section 18.5 of this chapter, a county assessor may employ professional appraisers as technical advisors for assessments in all townships in the county. The department of local government finance may approve or deny employment under this subsection.(b) A decision by a county assessor to not employ a professional appraiser as a technical advisor in a reassessment under section 4.2 of this chapter is subject to approval by the department of local government finance.(c) As used in this chapter, "professional appraiser" means an individual or firm that is certified under IC 6-1.1-31.7.[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(b).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.62-1983, SEC.2; P.L.6-1997, SEC.16; P.L.90-2002, SEC.38; P.L.228-2005, SEC.8; P.L.146-2008, SEC.71; P.L.182-2009(ss), SEC.87; P.L.112-2012, SEC.12; P.L.86-2018, SEC.31; P.L.257-2019, SEC.14.
IN Code § 6-1.1-4-18.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-18.5. Professional Appraisal; Contract for Services; Bids Required

Sec. 18.5. (a) A county assessor may not use the services of a professional appraiser for assessment or reassessment purposes without a written contract. The contract used must be either a standard contract developed by the department of local government finance or a contract that has been specifically approved by the department. The department shall ensure that the contract:(1) includes all of the provisions required under section 19.5(b) of this chapter; and(2) adequately provides for the creation and transmission of real property assessment data in the form required by the legislative services agency and the division of data analysis of the department.(b) No contract shall be made with any professional appraiser to act as technical advisor in the assessment of property, before the giving of notice and the receiving of bids from anyone desiring to furnish this service. Notice of the time and place for receiving bids for the contract shall be given by publication by one (1) insertion in two (2) newspapers of general circulation published in the county and representing each of the two (2) leading political parties in the county. If only one (1) newspaper is there published, notice in that one (1) newspaper is sufficient to comply with the requirements of this subsection. The contract shall be awarded to the lowest and best bidder who meets all requirements under law for entering a contract to serve as technical advisor in the assessment of property. However, any and all bids may be rejected, and new bids may be asked.(c) The county council of each county shall appropriate the funds needed to meet the obligations created by a professional appraisal services contract which is entered into under this chapter.(d) A county assessor who enters into a contract with a professional appraiser shall submit a contract to the department through the Indiana transparency Internet web site in the manner prescribed by the department. The county shall upload the contract not later than thirty (30) days after execution of the contract.(e) The department may review any contracts uploaded under subsection (d) to ensure compliance with section 19.5 of this chapter.As added by P.L.198-2001, SEC.13. Amended by P.L.146-2008, SEC.72; P.L.257-2019, SEC.15.
IN Code § 6-1.1-4-19.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-19.5. Professional Appraising Services; Standard Contract or Contract Provisions

Sec. 19.5. (a) The department of local government finance shall develop a standard contract or standard provisions for contracts to be used in securing professional appraising services.(b) The standard contract or contract provisions must contain:(1) a fixed date by which the professional appraiser or appraisal firm shall have completed all responsibilities under the contract;(2) a penalty clause under which the amount to be paid for appraisal services is decreased for failure to complete specified services within the specified time;(3) a provision requiring the appraiser, or appraisal firm, to make periodic reports to the county assessor;(4) a provision stipulating the manner in which, and the time intervals at which, the periodic reports referred to in subdivision (3) of this subsection are to be made;(5) a precise stipulation of what service or services are to be provided and what class or classes of property are to be appraised;(6) a provision stipulating that the contractor will generate complete parcel characteristics and parcel assessment data in a manner and format acceptable to the legislative services agency and the department of local government finance;(7) a provision stipulating that the department of local government finance has unrestricted access to the contractor's work product under the contract; and(8) a provision stating that the contract is void and unenforceable if the appraiser is not certified by the department of local government finance on the date that the contract is executed or the department of local government finance subsequently revokes the professional appraiser's certification under IC 6-1.1-31.7-4 after the contract is executed.The department of local government finance may devise other necessary provisions for the contracts in order to give effect to this chapter.(c) In order to comply with the duties assigned to it by this section, the department of local government finance may develop:(1) one (1) or more model contracts;(2) one (1) contract with alternate provisions; or(3) any combination of subdivisions (1) and (2).The department may approve special contract language in order to meet any unusual situations.As added by P.L.198-2001, SEC.15. Amended by P.L.146-2008, SEC.73; P.L.182-2009(ss), SEC.88; P.L.257-2019, SEC.16; P.L.159-2020, SEC.5.
IN Code § 6-1.1-4-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 4. Procedures for Real Property Assessment|6-1.1-4-20. Professional Appraisal; Contract Deadline

Sec. 20. The department of local government finance may establish a period, with respect to each reassessment under section 4.2 of this chapter, that is the only time during which a county assessor may enter into a contract with a professional appraiser.[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(d).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.1; P.L.6-1997, SEC.18; P.L.90-2002, SEC.39; P.L.146-2008, SEC.74; P.L.112-2012, SEC.13; P.L.86-2018, SEC.32.