reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-35.5-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.5. Assessor-Appraiser Examination and Certification|6-1.1-35.5-8.5. Rules for Level One and Level Two Programs

Sec. 8.5. (a) This section applies only to level one and level two assessor-appraiser certifications.(b) The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. The department of local government finance shall adopt rules to set:(1) minimum requirements for initial certification after December 31, 2001, under this chapter;(2) continuing education requirements for the renewal of a certification after December 31, 2001, under this chapter; and(3) procedures for renewing a certification issued under this chapter, including a certification issued before January 1, 1999, for a person who meets the certification requirements set under subdivision (2).The rules must also establish procedures for disciplinary action against a certificate holder that fails to comply with the statutes or rules applicable to the certificate holder. The rules adopted under subdivisions (2) and (3) may not require testing to renew or maintain a certification under this chapter.As added by P.L.198-2001, SEC.89. Amended by P.L.219-2007, SEC.80.
IN Code § 6-1.1-35.7-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct|6-1.1-35.7-1. "Appraiser"

Sec. 1. As used in this chapter, "appraiser" has the meaning set forth in IC 6-1.1-31.7-1.As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
IN Code § 6-1.1-35.7-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct|6-1.1-35.7-2. "Tax Representative"

Sec. 2. As used in this chapter, "tax representative" means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include:(1) the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) that is the subject of the appeal;(2) an individual who is appointed as provided in IC 6-1.1-15-17.3(e) to represent the owner of the property concerning the appeal;(3) a permanent full-time employee of the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) who is the subject of the appeal;(4) a representative of a local unit of government appearing on behalf of the unit;(5) a certified public accountant, when the certified public accountant is representing a client in a matter that relates only to personal property taxation; or(6) an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted leave by the department to appear pro hac vice.As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4. Amended by P.L.232-2017, SEC.37.
IN Code § 6-1.1-35.7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct|6-1.1-35.7-3. Adherence to Uniform Standards of Professional Appraiser Practice; Prohibited Actions

Sec. 3. (a) An individual who is a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser shall adhere to the Uniform Standards of Professional Appraisal Practice in the performance of the individual's duties.(b) An individual who is a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser shall not do any of the following:(1) Conduct an assessment that includes the reporting of a predetermined opinion or conclusion.(2) Misrepresent the individual's role when providing valuation services that are outside the practice of property assessment.(3) Communicate assessment results with the intent to mislead or defraud.(4) Communicate a report that the individual knows is misleading or fraudulent.(5) Knowingly permit an employee or other person to communicate a misleading or fraudulent report.(6) Engage in criminal conduct.(7) Willfully or knowingly violate the requirements of IC 6-1.1-35-9.(8) Perform an assessment in a grossly negligent manner.(9) Perform an assessment with bias.(10) Advocate for an assessment. However, this subdivision does not prevent a township assessor, a county assessor, an employee of the county assessor or township assessor, or an appraiser from defending or explaining the accuracy of an assessment and any corresponding methodology used in the assessment at a preliminary informal hearing, during settlement discussions, at a public hearing, or at the appellate level.As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
IN Code § 6-1.1-35.7-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct|6-1.1-35.7-4. Conduct of an Assessing Offical or Employee; Written Complaint; Revocation of Certification; Certification of Appeal Board

Sec. 4. (a) A township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser:(1) must be competent to perform a particular assessment;(2) must acquire the necessary competency to perform the assessment; or(3) shall contract with an appraiser who demonstrates competency to do the assessment.(b) If a taxpayer has reason to believe that the township assessor, the county assessor, an employee of the township assessor or county assessor, or an appraiser has violated subsection (a) or section 3 of this chapter, the taxpayer may submit a written complaint to the department. The department shall respond in writing to the complaint within thirty (30) days.(c) The department may revoke the certification of a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser under 50 IAC 15 for gross incompetence in the performance of an assessment.(d) An individual whose certification is revoked by the department under subsection (c) may appeal the department's decision to the certification appeal board established under subsection (e). A decision of the certification appeal board may be appealed to the tax court in the same manner that a final determination of the department may be appealed under IC 33-26.(e) The certification appeal board is established for the sole purpose of conducting appeals under this section. The board consists of the following seven (7) members:(1) Two (2) representatives of the department appointed by the commissioner of the department.(2) Two (2) individuals appointed by the governor. The individuals must be township or county assessors.(3) Two (2) individuals appointed by the governor. The individuals must be licensed appraisers.(4) One (1) individual appointed by the governor. The individual must be a resident of Indiana.The commissioner of the department shall designate a member appointed under subdivision (1) as the chairperson of the board. Not more than four (4) members of the board may be members of the same political party. Each member of the board serves at the pleasure of the appointing authority.(f) The certification appeal board shall meet as often as is necessary to properly perform its duties. Each member of the board is entitled to the following:(1) The salary per diem provided under IC 4-10-11-2.1(b).(2) Reimbursement for traveling expenses as provided under IC 4-13-1-4.(3) Other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4. Amended by P.L.178-2021, SEC.4.
IN Code § 6-1.1-35.7-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct|6-1.1-35.7-5. Period of Certification Revocation; Effect of Revocation on Contracts

Sec. 5. (a) The department may revoke a certification issued under 50 IAC 15 for not more than three (3) years if the department determines by a preponderance of the evidence that the township assessor, county assessor, employee of the township assessor or county assessor, or appraiser violated any provision of this chapter.(b) If an appraiser's certification is revoked:(1) any contract for appraisal of property in Indiana that the appraiser has entered into is void; and(2) the appraiser may not receive any additional payments under the contract.(c) A contract entered into by an appraiser for appraisal of property in Indiana must contain a provision specifying that the contract is void if the appraiser's certification is revoked under this chapter.As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
IN Code § 6-1.1-35.7-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct|6-1.1-35.7-6. Prohibited Actions of a Tax Representative

Sec. 6. A tax representative may not do any of the following:(1) Use or participate in the use of any false, fraudulent, unduly influencing, coercive, unfair, misleading, or deceptive statement or claims with respect to any matter relating to the practice before the property tax assessment board of appeals or the department.(2) Knowingly misrepresent any information or act in a fraudulent manner.(3) Prepare documents or provide evidence in a property assessment appeal unless the representative is authorized by the property owner (or person liable for the taxes under IC 6-1.1-2-4) to do so and any required authorization form has been filed.(4) Knowingly submit false or erroneous information in a property assessment appeal.(5) Knowingly fail to use the appraisal standards and methods required by rules adopted by the department, Indiana board, or property tax assessment board of appeals when the representative submits appraisal information in a property assessment appeal.(6) Knowingly fail to notify the property owner (or person liable for the taxes under IC 6-1.1-2-4) of all matters relating to the review of the assessment of taxpayers' property before the property tax assessment board of appeals or the department, including, but not limited to, the following:(A) The tax representative's filing of all necessary documents, correspondence, and communications with the property tax assessment board of appeals or department.(B) The dates and substance of all hearings, onsite inspections, and meetings.As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
IN Code § 6-1.1-35.7-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct|6-1.1-35.7-7. Grounds for Revoking the Certification of a Tax Representative

Sec. 7. The department may revoke the certification of a tax representative for the following:(1) Violation of any rule applicable to certification or practice before the department, the Indiana board, or the property tax assessment board of appeals.(2) Gross incompetence in the performance of practicing before the property tax assessment board of appeals, the department, or the Indiana board.(3) Dishonesty, fraud, or material deception committed while practicing before the property tax assessment board of appeals, the department, or the Indiana board.(4) Dishonesty, fraud, material deception, or breach of fiduciary duty committed against the tax representative's employer or business associates.(5) Violation of the standards of ethics or rules of solicitation adopted by the department.As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
IN Code § 6-1.1-36-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-1. Notice by Mail

Sec. 1. If a notice is required to be given by mail under the general assessment provisions of this article, the day on which the notice is deposited in the United States mail is the day notice is given. The notice shall be given by first class mail.[Pre-1975 Property Tax Recodification Citation: 6-1-39-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.84-1989, SEC.1.
IN Code § 6-1.1-36-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-1.5. When Documents Other Than Payments Are Considered Filed

Sec. 1.5. (a) Subject to subsections (b) and (c), and except as provided in subsection (d), a document, including a form, a return, or a writing of any type, which must be filed by a due date under this article or IC 6-1.5, is considered to be filed by the due date if the document is:(1) received on or before the due date by the appropriate recipient;(2) deposited in United States first class mail:(A) properly addressed to the appropriate recipient;(B) with sufficient postage; and(C) postmarked by the United States Postal Service as mailed on or before the due date;(3) deposited with a nationally recognized express parcel carrier and is:(A) properly addressed to the appropriate recipient; and(B) verified by the express parcel carrier as:(i) paid in full for final delivery; and(ii) received by the express parcel carrier on or before the due date; or(4) deposited to be mailed through United States registered mail, United States certified mail, or United States certificate of mailing:(A) properly addressed to the appropriate recipient;(B) with sufficient postage; and(C) with a date of registration, certification, or certificate, as evidenced by any record authenticated by the United States Postal Service, on or before the due date.For purposes of this subsection, "postmarked" does not mean the date printed by a postage meter that affixes postage to the envelope or package containing a payment.(b) If a document is mailed through the United States mail and is physically received after the due date without a legible correct postmark, the person who mailed the document is considered to have filed the document on or before the due date if the person can show by reasonable evidence that the document was deposited in the United States mail on or before the due date.(c) If a document is sent via the United States mail or a nationally recognized express parcel carrier but is not received by the designated recipient, the person who sent the document is considered to have filed the document on or before the due date if the person:(1) can show by reasonable evidence that the document was deposited in the United States mail, or with the express parcel carrier, on or before the due date; and(2) files a duplicate document within thirty (30) days after the date the person is notified that the document was not received.(d) This section does not apply to a payment addressed in IC 6-1.1-37-10(f).As added by P.L.154-2006, SEC.53.
IN Code § 6-1.1-36-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-2. Legal Services for Township Assessor

Sec. 2. If a township assessor needs legal services, he may use the attorney appointed by the trustee of the township, or the legal services may be provided by the county.[Pre-1975 Property Tax Recodification Citation: 6-1-39-3.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-36-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-3. Certain Irregularities Not to Affect Validity of Assessment

Sec. 3. (a) A township assessor's assessment or a county assessor's assessment of property is valid even if:(1) the assessor does not complete, or notify the county auditor of, the assessment by the time prescribed under IC 6-1.1-3 or IC 6-1.1-4;(2) there is an irregularity or informality in the manner in which the assessor makes the assessment; or(3) there is an irregularity or informality in the tax list.An irregularity or informality in the assessment or the tax list may be corrected at any time.(b) This section does not release a township assessor or county assessor from any duty to give notice or from any penalty imposed on the assessor by law for the assessor's failure to make the assessor's return within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4.[Pre-1975 Property Tax Recodification Citations: 6-1-1-27 part; 6-1-39-4.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.29; P.L.6-1997, SEC.124; P.L.146-2008, SEC.285.
IN Code § 6-1.1-36-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-4. Affidavits to Compel Production of Books or Records

Sec. 4. (a) An assessing official or a representative of the department of local government finance may file an affidavit with a circuit court, superior court, or probate court of this state if:(1) the official or representative has requested that a person give information or produce books or records; and(2) the person has not complied with the request.The affidavit must state that the person has not complied with the request.(b) When an affidavit is filed under subsection (a), the circuit court, superior court, or probate court shall issue a writ which directs the person to appear at the office of the official or representative and to give the requested information or produce the requested books or records. The appropriate county sheriff shall serve the writ. A person who disobeys the writ is guilty of contempt of court.(c) If a writ is issued under this section, the cost incurred in filing the affidavit, in the issuance of the writ, and in the service of the writ shall be charged to the person against whom the writ is issued. If a writ is not issued, all costs shall be charged to the county in which the circuit court, superior court, or probate court proceedings are held, and the board of commissioners of that county shall allow a claim for the costs.[Pre-1975 Property Tax Recodification Citation: 6-1-39-5.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259; P.L.146-2008, SEC.286; P.L.84-2016, SEC.32.
IN Code § 6-1.1-36-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-5. Officials Authorized to Administer Oath

Sec. 5. In order to discharge their official duties, the following officials may administer oaths and affirmations:(1) County assessors.(2) Township assessors.(3) County auditors.(4) Members of a county property tax assessment board of appeals.(5) Members of the Indiana board.[Pre-1975 Property Tax Recodification Citation: 6-1-39-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.126; P.L.198-2001, SEC.90; P.L.146-2008, SEC.287.
IN Code § 6-1.1-36-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-6. Fiduciaries; Filing Personal Property Tax Return

Sec. 6. If, subsequent to the assessment date in any year, a person receives possession or control of personal property in a fiduciary capacity, he shall ascertain whether a personal property return for that year has been filed. If a return is required but has not been filed, the fiduciary shall file the required return within sixty (60) days after the date on which he receives possession or control of the property.[Pre-1975 Property Tax Recodification Citation: 6-1-39-7.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-36-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-8. Free Official Service

Sec. 8. When an officer is required to perform a service under chapter 22, 23, 24, 25, 26, or 27 of this article and a fee is not provided for that service, the officer shall perform the service without charge.[Pre-1975 Property Tax Recodification Citation: 6-1-60-1.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-36-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-9. Failure to Make Official Certificate or Perform Clerical Duty Within Time Required; Effect

Sec. 9. An officer's failure to make an official certificate or to perform a clerical duty within the time required under chapter 22, 23, 24, 25, 26, or 27 of this article does not, except where otherwise expressly provided by law, affect the validity of an assessment, tax levy, or tax collection.[Pre-1975 Property Tax Recodification Citations: 6-1-1-27 part; 6-1-60-2.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-36-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-10. Taxes Uncollectible Because of Erroneous Proceeding

Sec. 10. If the taxes for a year on any property which is subject to taxation under this article cannot be collected because of an erroneous proceeding, the amount of the taxes, together with any penalties, interest, or costs carried forward on account of those taxes, shall be added to the amount to be collected the following year.[Pre-1975 Property Tax Recodification Citation: 6-1-60-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.33, SEC.5.
IN Code § 6-1.1-36-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-11. Quitclaim Deed From State

Sec. 11. The governor shall, in the name of this state and as governor, execute and deliver a quitclaim deed to the record owner of real property if:(1) the record owner requests the deed;(2) the auditor and the recorder of the county in which the real property is located each file with the governor a verified statement which contains:(A) a complete legal description of the real property; and(B) a declaration that the records in the auditor's and recorder's office indicate that the state does not claim an interest in the real property;(3) the land office division of the department of administration files with the governor a verified statement which contains a declaration that the records in the office do not indicate that the state claims an interest in the real property; and(4) the record owner pays:(A) the department of administration consideration for the deed in the amount of one dollar ($1); and(B) the necessary expenses incurred in preparing and executing the deed.[Pre-1975 Property Tax Recodification Citation: 6-1-61-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.3-1989, SEC.38.
IN Code § 6-1.1-36-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 36. Miscellaneous Assessment and Collection Provisions|6-1.1-36-13. List of Lands and Lots Within Limits of Newly Formed Political Subdivision

Sec. 13. When a political subdivision is formed, the auditor of the county in which the political subdivision is situated shall, at the written request of the legislative body of the political subdivision, prepare a list of all the lands and lots within the limits of the political subdivision, and the county auditor shall deliver the list to the appropriate township assessor, or the county assessor if there is no township assessor for the township, on or before the assessment date which immediately follows the date of incorporation. The county auditor shall use the records in the auditor's office in order to compile the list.[Pre-1975 Property Tax Recodification Citation: 6-1-1-32 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1989, SEC.26; P.L.25-1995, SEC.54; P.L.146-2008, SEC.290.