reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-31.7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 31.7. Professional Appraisers and Professional Appraisal Firms|6-1.1-31.7-3. Rules

Sec. 3. (a) The department shall adopt rules under IC 4-22-2 for the certification and regulation of appraisers.(b) Subject to subsection (d), the rules of the department shall provide for the following:(1) Minimum appraiser qualifications.(2) Minimum appraiser certification, training, and recertification requirements.(3) Sanctions for noncompliance with assessing laws and the rules of the department, including laws and rules that set time requirements for the completion of assessments.(4) Appraiser contract requirements.(5) Other provisions necessary to carry out the administration of the property tax assessment laws.(c) After December 31, 1998, a county or township may contract only with appraisers that are certified by the department under the rules described in subsection (a).(d) The rules referred to in subsection (b) that apply to contracts with appraisers entered into after December 31, 2008, must include level two assessor-appraiser certification under IC 6-1.1-35.5 as part of the minimum appraiser qualifications for each appraiser that performs assessments on behalf of the contractor.As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002, SEC.232; P.L.146-2008, SEC.275.
IN Code § 6-1.1-31.7-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 31.7. Professional Appraisers and Professional Appraisal Firms|6-1.1-31.7-3.5. Limitation on Appraiser or Technical Advisor Serving as Tax Representative

Sec. 3.5. (a) Subject to subsection (b), an individual or a firm that is:(1) an appraiser; or(2) a technical advisor under IC 6-1.1-4;in a county may not serve as a tax representative of any taxpayer with respect to property subject to property taxes in the county before the county property tax assessment board of appeals with jurisdiction in that county or the Indiana board of tax review.(b) Subsection (a) does not apply to tax representation in a county with respect to an issue of a taxpayer if:(1) the individual or firm representing the taxpayer is no longer under contract as an appraiser or a technical advisor in the county as described in subsection (a); and(2) the individual or firm was not directly involved with the issue of the taxpayer while under contract.As added by P.L.228-2005, SEC.28. Amended by P.L.207-2016, SEC.20.
IN Code § 6-1.1-31.7-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 31.7. Professional Appraisers and Professional Appraisal Firms|6-1.1-31.7-4. Revocation of Certification

Sec. 4. (a) The department may revoke a certification issued under the rules adopted under section 3 of this chapter for at least three (3) years if it determines:(1) that information given by an appraiser applicant was false; or(2) the appraiser fails to meet the minimum requirements of the department.(b) If a certification is revoked, any Indiana contract that the appraiser has is void and the contractor may not receive any additional funds under the contract.(c) An individual at least eighteen (18) years of age who resides in Indiana and any corporation that satisfies the requirements of this chapter and the rules of the department may be certified as an appraiser.(d) A contract for an appraiser under this chapter must contain a provision specifying that the contract is void if the appraiser's certification is revoked.(e) The department may not limit the number of appraisers certified by this chapter so long as the appraiser meets the specifications or standards of the department.As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002, SEC.233.
IN Code § 6-1.1-33.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 33.5. Department of Local Government Finance Division of Data Analysis|6-1.1-33.5-1. Establishment of Division

Sec. 1. A division of the department of local government finance is established, to be known as the division of data analysis.As added by P.L.198-2001, SEC.82.
IN Code § 6-1.1-33.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 33.5. Department of Local Government Finance Division of Data Analysis|6-1.1-33.5-2. Electronic Data Base; Software; Data Analysis; Studies; Reports

Sec. 2. The division of data analysis shall do the following:(1) Compile an electronic data base that includes the following:(A) The local government data base.(B) Information on sales of real and personal property, including nonconfidential information from sales disclosure forms filed under IC 6-1.1-5.5.(C) Personal property assessed values and data entries on personal property return forms.(D) Real property assessed values and data entries on real property assessment records.(E) Information on property tax exemptions, deductions, and credits.(F) Any other data relevant to the accurate determination of real property and personal property tax assessments.(2) Make available to each county and township software that permits the transfer of the data described in subdivision (1) to the division in a uniform format through a secure connection over the Internet.(3) Analyze the data compiled under this section for the purpose of performing the functions under section 3 of this chapter.(4) Conduct continuing studies of personal and real property tax deductions, abatements, and exemptions used throughout Indiana. The division of data analysis shall, before May 1 of each even-numbered year, report on the studies at a meeting of the budget committee and submit a report on the studies to the legislative services agency for distribution to the members of the legislative council. The report must be in an electronic format under IC 5-14-6.As added by P.L.198-2001, SEC.82. Amended by P.L.28-2004, SEC.63; P.L.64-2004, SEC.14.
IN Code § 6-1.1-33.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 33.5. Department of Local Government Finance Division of Data Analysis|6-1.1-33.5-3. Duties of the Division of Data Analysis

Sec. 3. The division of data analysis shall:(1) conduct continuing studies in the areas in which the department of local government finance operates;(2) make periodic field surveys and audits of:(A) tax rolls;(B) plat books;(C) building permits;(D) real estate transfers; and(E) other data that may be useful in checking property valuations or taxpayer returns;(3) assist with the department of local government finance's test checks of property valuations to serve as the basis for special reassessments under this article;(4) assist with the department of local government finance's review of each coefficient of dispersion study for each township and county;(5) assist with the department of local government finance's review of each sales assessment ratio study for each township and county; and(6) report annually to the executive director of the legislative services agency, in an electronic format under IC 5-14-6, the information obtained or determined under this section for use by the executive director and the general assembly, including:(A) all information obtained by the division of data analysis from units of local government; and(B) all information included in:(i) the local government data base; and(ii) any other data compiled by the division of data analysis.As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss), SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64; P.L.182-2009(ss), SEC.169; P.L.257-2013, SEC.30; P.L.203-2016, SEC.14.
IN Code § 6-1.1-33.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 33.5. Department of Local Government Finance Division of Data Analysis|6-1.1-33.5-4. Powers of Division

Sec. 4. To perform its duties, the division of data analysis may do the following:(1) Request access to any local or state official records.(2) Secure information from the federal government or from public or private agencies.(3) Inspect a person's books, records, or property.(4) Conduct a review of either all or a random sampling of personal or real property assessments.(5) Employ professional appraisal firms to assist in making test checks of property valuations.(6) Recommend changes in property tax administration.(7) Use any other device or technique to equalize tax burdens or to implement this chapter.As added by P.L.198-2001, SEC.82.
IN Code § 6-1.1-33.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 33.5. Department of Local Government Finance Division of Data Analysis|6-1.1-33.5-5. Confidentiality of Information

Sec. 5. Information that has been provided to the legislative services agency or the division of data analysis by the federal government or by a public agency is subject to the provider's rules, if any, that concern the confidential nature of the information.As added by P.L.198-2001, SEC.82.
IN Code § 6-1.1-33.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 33.5. Department of Local Government Finance Division of Data Analysis|6-1.1-33.5-7. Expenditure Reports by Political Subdivision; per Capita Information; Internet Publication

Sec. 7. (a) Not later than May 1 of each calendar year, the division of data analysis shall:(1) prepare a report that includes:(A) each political subdivision's total amount of expenditures per person during the immediately preceding calendar year, based on the political subdivision's population determined by the most recent federal decennial census; and(B) based on the information prepared for all political subdivisions under clause (A), the highest, lowest, median, and average amount of expenditures per person for each type of political subdivision throughout Indiana.(2) post the report on the web site maintained by the department of local government finance; and(3) file the report:(A) with the governor; and(B) in an electronic format under IC 5-14-6 with the general assembly.The report must be presented in a format that is understandable to the average individual and that permits easy comparison of the information prepared for each political subdivision under subdivision (1)(A) to the statewide information prepared for that type of political subdivision under subdivision (1)(B).(b) The department of local government finance shall organize the report under subsection (a) to present together the information derived from each type of political subdivision.As added by P.L.199-2005, SEC.14.
IN Code § 6-1.1-33.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 33.5. Department of Local Government Finance Division of Data Analysis|6-1.1-33.5-8. Administration of Data Base by Contractor

Sec. 8. (a) This section applies to a system designed to permit the department of local government finance or a provider in a partnership or another arrangement with the department of local government finance to do any of the following:(1) Receive data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or IC 36-2-9-20 in a uniform format through a secure connection over the Internet.(2) Maintain data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or IC 36-2-9-20 in an electronic data base.(3) Provide public access to data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or IC 36-2-9-20.(b) A system described in subsection (a) must do the following:(1) Maintain the confidentiality of data that is declared to be confidential by IC 6-1.1-5.5-3, IC 6-1.1-5.5-5, IC 6-1.1-35-9, or other provisions of law.(2) Provide prompt notice to the department of local government finance of the receipt of data from counties and townships and other critical events, as determined by the department of local government finance.(3) Maintain data in a form that formats the information in the file with the standard data, field, and record coding jointly required and approved by the department of local government finance and the legislative services agency.(4) Provide data export and transmission capabilities that are compatible with the data export and transmission requirements prescribed by the office of technology established by IC 4-13.1-2-1 and jointly approved by the department of local government finance and the legislative services agency.(5) Provide to the legislative services agency and the department of local government finance unrestricted on line access and access through data export and transmission protocols to:(A) the data transmitted to the system; and(B) hardware, software, and other work product associated with the system;including access to conduct the tests and inspections of the system and data determined necessary by the department of local government finance and access to data received from counties and townships in the form submitted by the counties and townships.(6) Maintain data in a manner that provides for prompt and accurate transfer of data to the department of local government finance, as jointly approved by the department of local government finance and the legislative services agency.As added by P.L.146-2008, SEC.276. Amended by P.L.159-2020, SEC.50.
IN Code § 6-1.1-34-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-1. Department of Local Government Finance Computation of New Assessment Ratios for Certain School Corporations; Publication of New Ratios

Sec. 1. In the year after a reassessment cycle of real property under a county's reassessment plan prepared under IC 6-1.1-4-4.2 is completed the department of local government finance shall compute a new assessment ratio for each school corporation located in a county in which a supplemental county levy is imposed under IC 20-45-7 or IC 20-45-8. In all other years, the department shall compute a new assessment ratio for such a school corporation if the department finds that there has been sufficient reassessment or adjustment of one (1) or more classes of property in the school district. When the department of local government finance computes a new assessment ratio for a school corporation, the department shall publish the new ratio.[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(g); 6-1-66-2 part; 6-1-66-3 part; 6-1-66-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.237; P.L.246-2005, SEC.68; P.L.182-2009(ss), SEC.170; P.L.112-2012, SEC.46; P.L.86-2018, SEC.63.
IN Code § 6-1.1-34-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-2. Computation of School Corporation Assessment Ratio

Sec. 2. A school corporation's assessment ratio for a particular year equals:(1) the total assessed valuation of the property within the school district; divided by(2) the total true tax value which the department of local government finance determines would result if the property within the school district were valued in the manner provided by law.[Pre-1975 Property Tax Recodification Citations: 6-1-66-2 part; 6-1-66-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.27; P.L.90-2002, SEC.238.
IN Code § 6-1.1-34-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-4. Random Samplings of Assessed Values and True Tax Values

Sec. 4. In order to compute the assessment ratio for a school corporation, the department of local government finance shall first make a random sampling of the assessed values and true tax values of the following classes of real and personal property:(1) Residential.(2) Farm.(3) Commercial.(4) Industrial.[Pre-1975 Property Tax Recodification Citations: 6-1-66-3 part; 6-1-66-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.29; P.L.90-2002, SEC.240.
IN Code § 6-1.1-34-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-5. Weighing Classes of Property Within School District

Sec. 5. When computing the assessment ratio for a school corporation, the department of local government finance shall weight the ratio to reflect the relative importance of each class of property within the school district. Before calculating a school corporation's assessment ratio, the department of local government finance shall discuss the weight to be given to each class of property with:(1) residents of the school district; and(2) elected officials or other individuals who are familiar with the economic base of the school district.[Pre-1975 Property Tax Recodification Citation: 6-1-66-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.241.
IN Code § 6-1.1-34-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-6. Notice of New Assessment Ratio

Sec. 6. (a) After the department of local government finance calculates a new assessment ratio for a school corporation and before publishing the new ratio, the department shall send a notice of the new assessment ratio to the county auditor, the county assessor, and the governing body of the school corporation. The department of local government finance shall send these notices before March 2 of each year in which the department calculates a new assessment ratio for the school corporation.(b) Within thirty (30) days after notification of a new assessment ratio, the county auditor, the county assessor, or the governing body of the school corporation may:(1) examine and verify the data of the department of local government finance; and(2) make suggestions concerning the values established by the department.(c) Before April 15 of each year in which the department of local government finance calculates a new assessment ratio for the school corporation, the department shall publish the new assessment ratio.[Pre-1975 Property Tax Recodification Citation: 6-1-66-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.273-1999, SEC.130; P.L.90-2002, SEC.242.
IN Code § 6-1.1-34-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-7. Department of Local Government Finance Computation of New Adjustment Factors for School Corporations; Notice of New Ratio; Designated Adjustment Factor Applies Under Certain Circumstances

Sec. 7. (a) Each year in which the department of local government finance computes a new assessment ratio for a school corporation, the department shall also compute a new adjustment factor for the school corporation. If the school corporation's assessment ratio for a year is more than ninety-nine percent (99%) but less than one hundred one percent (101%) of the state average assessment ratio for that year, the school corporation's adjustment factor is the number one (1). In all other cases, the school corporation's adjustment factor equals:(1) the state average assessment ratio for a year; divided by(2) the school corporation's assessment ratio for that year.The department of local government finance shall notify the school corporation of its new adjustment factor before March 2 of the year in which the department calculates the new adjustment factor.(b) This subsection applies in a calendar year after which a cycle under a county's reassessment plan prepared under IC 6-1.1-4-4.2 is completed. If the department of local government finance has not computed a new assessment ratio for a school corporation, the school corporation's adjustment factor is the number one (1) until the department of local government finance notifies the school corporation of the school corporation's new adjustment factor.[Pre-1975 Property Tax Recodification Citations: 6-1-66-2 part; 6-1-66-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.273-1999, SEC.131; P.L.90-2002, SEC.243; P.L.224-2003, SEC.138; P.L.182-2009(ss), SEC.171; P.L.112-2012, SEC.47; P.L.86-2018, SEC.64.
IN Code § 6-1.1-34-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-8. State Funds; Distribution Formula

Sec. 8. For purposes of computing the amount of state funds to be distributed to a school corporation under a formula in which adjusted assessed valuation is a factor, the school corporation's adjusted assessed valuation, except as otherwise specifically provided by law, equals the product of (1) the assessed valuation of the property within the school district, multiplied by (2) the school corporation's current adjustment factor.[Pre-1975 Property Tax Recodification Citation: 6-1-66-5.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-34-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-9. Department of Local Government Finance; Powers and Duties

Sec. 9. In order to perform the duties assigned to it under this chapter, the department of local government finance:(1) shall conduct continuing studies of all property which is subject to assessment in this state;(2) may request access to all local and state official records;(3) may secure information from the federal government or from public or private agencies;(4) may inspect a person's books, records, or property if the item is relevant to information which the department needs in order to implement this chapter; and(5) may adopt appropriate forms and procedures.[Pre-1975 Property Tax Recodification Citations: 6-1-66-2 part; 6-1-66-3 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.244.
IN Code § 6-1.1-34-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-10. Withholding Access to Official Records

Sec. 10. If a state or local official or employee does not give the department of local government finance access to official records which the department has asked to examine under section 9(2) of this chapter, the official's or employee's action is evidence of misconduct in the office or position which the official or employee holds.[Pre-1975 Property Tax Recodification Citation: 6-1-66-3 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.245.
IN Code § 6-1.1-34-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 34. Determination of School Assessment Ratios and Adjustment Factors|6-1.1-34-11. Confidential Information

Sec. 11. Information which the department of local government finance has obtained from the federal government or a public agency under section 9(3) of this chapter is subject to the provider's rules and regulations, if any, which concern the confidential nature of the information. In addition, the information compiled by the department under this chapter is confidential until publication of the assessment ratio and then loses its confidential character only to the extent that it is used in determining the ratio.[Pre-1975 Property Tax Recodification Citations: 6-1-66-3 part; 6-1-66-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.246.