reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-35-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35. Supervision of Assessing Officials|6-1.1-35-1. Duties of Department of Local Government Finance

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;(C) changes in state assessment laws; and(D) other matters relevant to the assessment duties of assessing officials, county assessors, and other county officials.[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(2), (3); 6-1-1-28; 6-1-34-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.110; P.L.90-2002, SEC.247; P.L.146-2008, SEC.278.
IN Code § 6-1.1-35-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35. Supervision of Assessing Officials|6-1.1-35-2. Visits by Department of Local Government Finance to County

Sec. 2. At least one (1) representative of the department of local government finance shall visit each county in this state at least once each year. During the visit, the representative of the department shall:(1) gather information concerning complaints with and the operation of the property tax laws;(2) see that property tax officials are complying with this article; and(3) see that persons who violate this article are being punished.[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(11); 6-1-34-4.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.248.
IN Code § 6-1.1-35-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35. Supervision of Assessing Officials|6-1.1-35-4. Township Assessors; Instructional Meetings

Sec. 4. Each county assessor shall annually call at least one (1) meeting of the township assessors of the county. At the meeting, the county assessor shall advise and instruct the township assessors with respect to their duties under the law. In addition, another purpose of the meeting is to promote intra-county uniformity in assessment procedures. The county assessor may call additional meetings of the township assessors for the purposes stated in this section. A township assessor shall receive a per diem expense allowance for each day that he attends a meeting called by the county assessor under this section. The county council shall determine the amount of that per diem expense allowance.[Pre-1975 Property Tax Recodification Citation: 6-1-34-1.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-35-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35. Supervision of Assessing Officials|6-1.1-35-5. Township Assessors; Incompetency Reported to Department of Local Government Finance

Sec. 5. If a township assessor does not perform his duties in a competent manner, the county assessor shall, in a written report, inform the department of local government finance of that fact.[Pre-1975 Property Tax Recodification Citation: 6-1-34-2.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.250.
IN Code § 6-1.1-35-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35. Supervision of Assessing Officials|6-1.1-35-11. Dismissal of Person Who Discloses Confidential Information in Unauthorized Manner; Effect of Unauthorized Disclosure by Contractor

Sec. 11. (a) An assessing official or an employee of an assessing official shall immediately be dismissed from that position if the person discloses in an unauthorized manner any information that is classified as confidential under section 9 of this chapter.(b) If an officer or employee of an entity that contracts with a board of county commissioners or a county assessor under IC 6-1.1-36-12 discloses in an unauthorized manner any information that is classified as confidential under section 9 of this chapter:(1) the contract between the entity and the board is void as of the date of the disclosure;(2) the entity forfeits all right to payments owed under the contract after the date of disclosure;(3) the entity and its affiliates are barred for three (3) years after the date of disclosure from entering into a contract with a board or a county assessor under IC 6-1.1-36-12; and(4) the taxpayer whose information was disclosed has a right of action for triple damages against the entity.[Pre-1975 Property Tax Recodification Citation: 6-1-34-9.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.114; P.L.178-2002, SEC.38; P.L.146-2008, SEC.280.
IN Code § 6-1.1-35-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35. Supervision of Assessing Officials|6-1.1-35-12. Unauthorized Disclosure of Confidential Information; Recovery of Damages

Sec. 12. If a county or township official, a member of a county or state board, or an employee of such an official or board discloses in an unauthorized manner information which is classified as confidential under section 9 of this chapter, a person who owns property which the information pertains to may recover from the official, board member, or employee either:(1) liquidated damages in the amount of five hundred dollars ($500); or(2) the person's actual damages resulting from the unauthorized disclosure.[Pre-1975 Property Tax Recodification Citation: 6-1-39-9.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-35-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35. Supervision of Assessing Officials|6-1.1-35-13. Preparation of Reports, Plats, or Other Property Tax Records by Department of Local Government Finance; Expenses

Sec. 13. (a) The department of local government finance may prepare a report, plat, or other property tax record if an official:(1) fails to make a report which is required under the general assessment provisions of this article; or(2) fails to deliver a plat or other property tax record to the appropriate officer or board.(b) If the department of local government finance prepares a report, plat, or property tax record, the department shall certify the expenses incurred by the department to the township or county which is served by the official who failed to perform the duty. The township or county shall pay the amount of the expenses to the treasurer of state within thirty (30) days after the department's certification. The township or county may collect amounts which it pays under this section from the official who failed to perform the duty.[Pre-1975 Property Tax Recodification Citations: 6-1-1-21; 6-1-34-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.251.
IN Code § 6-1.1-35.2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.2. Training of Assessing Officials|6-1.1-35.2-2. Training Sessions; per Diem

Sec. 2. (a) In any year in which an assessing official takes office for the first time, the department of local government finance shall conduct training sessions determined under the rules adopted by the department under IC 4-22-2 for the new assessing officials. The sessions must be held at the locations described in subsection (b).(b) To ensure that all newly elected or appointed assessing officials have an opportunity to attend the training sessions required by this section, the department of local government finance shall conduct the training sessions at a minimum of four (4) separate regional locations. The department shall determine the locations of the training sessions, but:(1) at least one (1) training session must be held in the northeastern part of Indiana;(2) at least one (1) training session must be held in the northwestern part of Indiana;(3) at least one (1) training session must be held in the southeastern part of Indiana; and(4) at least one (1) training session must be held in the southwestern part of Indiana.The four (4) regional training sessions may not be held in Indianapolis. However, the department of local government finance may, after the conclusion of the four (4) training sessions, provide additional training sessions at locations determined by the department.(c) Any new assessing official who attends:(1) a required session during the official's term of office; or(2) training between the date the person is elected to office and January 1 of the year the person takes office for the first time;is entitled to receive the per diem per session set by the department of local government finance by rule adopted under IC 4-22-2 and a mileage allowance from the county in which the official resides. However, in the case of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1, the costs of the per diem and mileage allowance shall be apportioned among the participating counties in the manner specified in the ordinance establishing the multiple county property tax assessment board of appeals.(d) A person is entitled to a mileage allowance under this section only for travel between the person's place of work and the training session nearest to the person's place of work.As added by P.L.24-1986, SEC.30. Amended by P.L.48-1990, SEC.2; P.L.41-1993, SEC.25; P.L.6-1997, SEC.116; P.L.198-2001, SEC.83; P.L.177-2002, SEC.9; P.L.256-2003, SEC.29; P.L.146-2008, SEC.281; P.L.207-2016, SEC.22.
IN Code § 6-1.1-35.2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.2. Training of Assessing Officials|6-1.1-35.2-3. Continuing Education Sessions; per Diem

Sec. 3. (a) Each year the department of local government finance shall conduct the continuing education sessions required in the rules adopted by the department for all assessing officials and all hearing officers for the county property tax assessment board of appeals. These sessions must be conducted at the locations described in subsection (b).(b) To ensure that all assessing officials and hearing officers have an opportunity to attend the continuing education sessions required by this section, the department of local government finance shall conduct the continuing education sessions at a minimum of four (4) separate regional locations. The department shall determine the locations of the continuing education sessions, but:(1) at least one (1) continuing education session must be held in the northeastern part of Indiana;(2) at least one (1) continuing education session must be held in the northwestern part of Indiana;(3) at least one (1) continuing education session must be held in the southeastern part of Indiana; and(4) at least one (1) continuing education session must be held in the southwestern part of Indiana.The four (4) regional continuing education sessions may not be held in Indianapolis. However, the department of local government finance may, after the conclusion of the four (4) continuing education sessions, provide additional continuing education sessions at locations determined by the department.(c) Any assessing official or hearing officer for the county property tax assessment board of appeals who attends required sessions is entitled to receive a mileage allowance and the per diem per session set by the department of local government finance by rule adopted under IC 4-22-2 from the county in which the official resides. However, in the case of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1, the costs of the per diem and mileage allowance shall be apportioned among the participating counties in the manner specified in the ordinances establishing the multiple county property tax assessment board of appeals. A person is entitled to a mileage allowance under this section only for travel between the person's place of work and the training session nearest to the person's place of work.As added by P.L.24-1986, SEC.30. Amended by P.L.48-1990, SEC.3; P.L.41-1993, SEC.26; P.L.6-1997, SEC.117; P.L.198-2001, SEC.84; P.L.146-2008, SEC.282; P.L.207-2016, SEC.23.
IN Code § 6-1.1-35.2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.2. Training of Assessing Officials|6-1.1-35.2-4. Subordinate Training

Sec. 4. The training programs prescribed by this chapter must be designed so that the attendees at a program are prepared to train their subordinates. In addition, the training programs must include:(1) a course on basic assessment administration with an examination; and(2) the information necessary to obtain a level one certification under rules adopted by the department of local government finance.As added by P.L.24-1986, SEC.30. Amended by P.L.198-2001, SEC.85.
IN Code § 6-1.1-35.2-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.2. Training of Assessing Officials|6-1.1-35.2-5. County Payments for Attendance

Sec. 5. A county that is required to make a payment to an assessing official or a hearing officer for the county property tax assessment board of appeals under section 3(c) of this chapter must make the payment regardless of an appropriation. The payment may be made from the county's reassessment fund.As added by P.L.24-1986, SEC.30. Amended by P.L.41-1993, SEC.27; P.L.6-1997, SEC.118; P.L.146-2008, SEC.283; P.L.248-2015, SEC.7.
IN Code § 6-1.1-35.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.5. Assessor-Appraiser Examination and Certification|6-1.1-35.5-1. Conduct and Administration of Programs

Sec. 1. The department of local government finance shall:(1) conduct an assessor-appraiser examination and certification program for level one and level two certifications; and(2) administer a level three assessor-appraiser certification program.The department shall design and implement the programs in a manner that maximizes the number of certified assessor-appraisers involved in the assessment process.[Pre-Local Government Recodification Citation: 17-4-27.8-1.]As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.90-2002, SEC.253; P.L.1-2004, SEC.43 and P.L.23-2004, SEC.46; P.L.219-2007, SEC.75.
IN Code § 6-1.1-35.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.5. Assessor-Appraiser Examination and Certification|6-1.1-35.5-3. Design of Level One and Level Two Examinations; Subject Matter of Examinations

Sec. 3. The department of local government finance shall design two (2) assessor-appraiser examinations, to be called "level one" and "level two". Both examinations should cover the subjects of real estate appraising, accounting, and property tax law. Successful performance on the level one examination requires the minimum knowledge needed for effective performance as a county or township assessor under this article. Success on the level two examination requires substantial knowledge of the subjects covered in the examination.[Pre-Local Government Recodification Citation: 17-4-27.8-3.]As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.6-1997, SEC.119; P.L.90-2002, SEC.254; P.L.159-2020, SEC.51.
IN Code § 6-1.1-35.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.5. Assessor-Appraiser Examination and Certification|6-1.1-35.5-4. Time and Location of Examinations; Open Book Format

Sec. 4. (a) The level one examination shall be given in July, and the level two examination shall be given in August. Both level examinations also shall be offered annually immediately following the conference of the department of local government finance and at any other times that coordinate with training sessions conducted under IC 6-1.1-35.2-2. The department of local government finance may also give either or both examinations at other times throughout the year.(b) Examinations shall be held each year, at the times prescribed in subsection (a), in Indianapolis and at not less than four (4) other convenient locations chosen by the department of local government finance.(c) The department of local government finance may not limit the number of individuals who take the examination and shall provide an opportunity for all enrollees at each session to take the examination at that session.(d) The department of local government finance shall:(1) give both the level one examination and the level two examination in an open book format; and(2) design both examinations to approximate the work an assessing official is required to perform, including the use of appropriate computer applications.[Pre-Local Government Recodification Citation: 17-4-27.8-4.]As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.198-2001, SEC.86; P.L.1-2002, SEC.29 and P.L.90-2002, SEC.255; P.L.1-2004, SEC.44 and P.L.23-2004, SEC.47.
IN Code § 6-1.1-35.5-4.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.5. Assessor-Appraiser Examination and Certification|6-1.1-35.5-4.5. Level Three Program; Rules; Course Sponsor Regulation; Fees

Sec. 4.5. (a) The department shall:(1) administer a program for level three assessor-appraiser certifications;(2) design a curriculum for level three assessor-appraiser certification candidates that:(A) specifies educational criteria for acceptable tested courses offered by:(i) nationally recognized assessing organizations;(ii) postsecondary educational institutions; or(iii) other education delivery organizations;in each subject matter area of the curriculum; and(B) requires superior knowledge of assessment administration and property valuation concepts; and(3) carry out a program to approve courses that meet the requirements of the curriculum described in subdivision (2) and approve course sponsors that provide these courses.Only an approved sponsor may offer a course that meets the curriculum requirements for level three assessor-appraiser certification candidates. The department shall establish procedures and requirements for courses and course sponsors that permit the department to verify that sponsors and courses meet the standards established by the department and that candidates comply with these standards. The department shall maintain a list of approved sponsors and approved courses that meet the criteria for the level three assessor-appraiser certification curriculum designed under subsection (a)(2).(b) The department may adopt rules under IC 4-22-2 to implement this section. The department may adopt temporary rules in the manner provided for the adoption of emergency rules in IC 4-22-2-37.1 to carry out a program to approve courses that meet the requirements of the curriculum described in subdivision (2) and approve course sponsors that provide these courses. A temporary rule adopted under this subsection expires on the earliest of the following:(1) The date specified in the temporary rule.(2) The date that another temporary rule or rule adopted under IC 4-22-2 supersedes or repeals the temporary rule.(3) January 1, 2014.(c) The department of local government finance may establish fair and reasonable fees for level three assessor-appraiser examinations and certifications under this chapter. However, the fees do not apply to an assessing official, a hearing officer for a county property tax assessment board of appeals, or an employee of an assessing official or county property tax assessment board of appeals who is taking the level three examination for the first time.As added by P.L.219-2007, SEC.76. Amended by P.L.146-2012, SEC.6; P.L.13-2013, SEC.17; P.L.38-2021, SEC.36.
IN Code § 6-1.1-35.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.5. Assessor-Appraiser Examination and Certification|6-1.1-35.5-5. Eligibility for Programs

Sec. 5. A county or township assessor, a member or hearing officer of the county property tax assessment board of appeals, or a member of the public may apply for and take the level one examination. A person who is successful on the level one examination may apply for and take the level two examination. A person who is successful on the level two examination may apply for level three certification upon completion of the requirements specified in section 4.5 of this chapter.[Pre-Local Government Recodification Citation: 17-4-27.8-5.]As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.6-1997, SEC.120; P.L.219-2007, SEC.77; P.L.159-2020, SEC.52.
IN Code § 6-1.1-35.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.5. Assessor-Appraiser Examination and Certification|6-1.1-35.5-6. Certification of Successful Examinees; Revocation

Sec. 6. (a) The department of local government finance shall certify all persons who successfully complete a certification under this chapter and shall furnish each successful certification applicant with a certificate that prominently displays the person's name and the fact that the person is a level one, level two, or level three certified Indiana assessor-appraiser.(b) The department of local government finance shall revoke the certification of an individual if the department reasonably determines that the individual committed fraud or misrepresentation with respect to:(1) the preparation, administration, or taking of the examination for level one or level two certification; or(2) completion of the curriculum for level three certification.The department of local government finance shall give notice and hold a hearing to consider all of the evidence about the fraud or misrepresentation before deciding whether to revoke the individual's certification.[Pre-Local Government Recodification Citation: 17-4-27.8-6.]As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.198-2001, SEC.87; P.L.219-2007, SEC.78.
IN Code § 6-1.1-35.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 35.5. Assessor-Appraiser Examination and Certification|6-1.1-35.5-7. Fees for Level One and Level Two Certifications; Assessing Official Training Account

Sec. 7. (a) With respect to level one and level two certifications, the department of local government finance shall establish a fair and reasonable fee for examination and certification under this chapter. However, the fee does not apply to an assessing official, a hearing officer for a county property tax assessment board of appeals, or an employee of an assessing official or county property tax assessment board of appeals who is taking the level one examination or the level two examination for the first time.(b) The assessing official training account is established as an account within the state general fund. All fees collected by the department of local government finance shall be deposited in the account. The account shall be administered by the department of local government finance and does not revert to the state general fund at the end of a fiscal year. The department of local government finance may use money in the account for:(1) testing and training of assessing officials, county assessors, members of a county property tax assessment board of appeals, and employees of assessing officials, county assessors, or the county property tax assessment board of appeals; and(2) administration of the level three certification program under section 4.5 of this chapter.[Pre-Local Government Recodification Citation: 17-4-27.8-8.]As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.41-1993, SEC.28; P.L.6-1997, SEC.121; P.L.90-2002, SEC.256; P.L.219-2007, SEC.79; P.L.146-2008, SEC.284.