reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-28-0.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-0.6. Multiple County Property Tax Assessment Board of Appeals; Authorities and Duties

Sec. 0.6. (a) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall assume the authorities and duties as the property tax assessment board of appeals for property located in the geographic area of the counties participating in the multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeals shall assume these authorities and duties on the date specified in the ordinances establishing the multiple county property tax assessment board of appeals under section 0.1 of this chapter.(b) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall transfer records relating to proceedings of the county property tax assessment board of appeals to the multiple county property tax assessment board of appeals.(c) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall stay the proceedings on any:(1) notices of review;(2) exemption applications;(3) claims for a deduction;(4) motions;(5) requests; and(6) similar administrative pleadings;filed or pending with the county property tax assessment board of appeals pending further action upon transfer to the multiple county property tax assessment board of appeals. A multiple county property tax assessment board of appeals shall docket matters stayed under this subsection as soon as practicable after the multiple county property tax assessment board of appeals is established. Any time limitation that applies to a proceeding before a county property tax assessment board of appeals that is stayed under this subsection is tolled beginning after the multiple county property tax assessment board of appeals is established and until the proceeding is docketed with the multiple county property tax assessment board of appeals.As added by P.L.207-2016, SEC.9.
IN Code § 6-1.1-28-0.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-0.7. Multiple County Property Tax Assessment Board of Appeals; Notice of Annual Session

Sec. 0.7. The county assessor of the county responsible for administration of a multiple county property tax assessment board of appeals under section 0.5 of this chapter shall give notice of the time, date, place, and purpose of each annual session of the multiple county property tax assessment board of appeals. The county assessor shall give the notice two (2) weeks before the first meeting of the multiple county property tax assessment board of appeals by:(1) publication of the notice within the geographic area over which the multiple county property tax assessment board of appeals has jurisdiction in the same manner as political subdivisions subject to IC 5-3-1-4(e) are required to publish notice; and(2) posting of the notice on the county assessor's Internet web site.As added by P.L.207-2016, SEC.10.
IN Code § 6-1.1-28-0.8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-0.8. Multiple County Property Tax Assessment Board of Appeals; Rights and Powers

Sec. 0.8. Except as otherwise provided in this chapter, a multiple county property tax assessment board of appeals has all the rights and powers necessary or convenient to carry out this chapter.As added by P.L.207-2016, SEC.11.
IN Code § 6-1.1-28-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-2. Oath of Members

Sec. 2. (a) Before performing any of the member's duties, each member of the county property tax assessment board of appeals shall take and subscribe to the following oath:
IN Code § 6-1.1-28-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-3. County Property Tax Assessment Board of Appeals; Compensation of Members

Sec. 3. (a) This section applies only to a county property tax assessment board of appeals established under section 1 of this chapter.(b) The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis for each day of actual service. The county council shall fix the rate of this compensation. The county assessor shall keep an attendance record for each meeting of the county property tax assessment board of appeals. At the close of each annual session, the county assessor shall certify to the county board of commissioners the number of days actually served by each member. The county board of commissioners may not allow claims for service on the county property tax assessment board of appeals for more days than the number of days certified by the county assessor. The compensation provided by this section shall be paid from the county treasury.[Pre-1975 Property Tax Recodification Citation: 6-1-37-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.93; P.L.207-2016, SEC.14.
IN Code § 6-1.1-28-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-4. Meetings; Location

Sec. 4. (a) A county property tax assessment board of appeals established under section 1 of this chapter shall meet either in the room of the board of commissioners in the county courthouse or in some other room provided by the county board of commissioners.(b) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter may meet in a location as specified in the ordinances adopted to establish a multiple county property tax assessment board of appeals.[Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.94; P.L.207-2016, SEC.15.
IN Code § 6-1.1-28-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-6. County Property Tax Assessment Board of Appeals; Notice of Annual Session

Sec. 6. This section applies to a county property tax assessment board of appeals established under section 1 of this chapter. The county assessor shall give notice of the time, place, and purpose of each annual session of the county property tax assessment board. The county assessor shall give the notice two (2) weeks before the first meeting of the board by:(1) the publication:(A) in two (2) newspapers of general circulation which are published in the county; or(B) in one (1) newspaper of general circulation published in the county if the requirements of clause (A) cannot be satisfied; and(2) the posting of the notice on the county assessor's Internet web site.[Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.1-2001, SEC.4; P.L.245-2003, SEC.20; P.L.248-2015, SEC.5; P.L.207-2016, SEC.16.
IN Code § 6-1.1-28-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-8. Duration of Session; Expenses and per Diem; Sessions Called by Department of Local Government Finance

Sec. 8. (a) The county property tax assessment board of appeals shall remain in session until the board's duties are complete.(b) All expenses and per diem compensation resulting from a session of a county property tax assessment board of appeals that is called by the department of local government finance under subsection (c) shall be paid by the county auditor, who shall, without an appropriation being required, draw warrants on county funds not otherwise appropriated. In the case of a multiple county property tax assessment board of appeals under section 0.1 of this chapter, the costs and payment of the expenses and per diem compensation described in this subsection shall be apportioned among the participating counties in the manner specified in the ordinances establishing the multiple county property tax assessment board of appeals.(c) The department of local government finance may also call a session of the county property tax assessment board of appeals after completion of a reassessment under a reassessment plan prepared under IC 6-1.1-4-4.2. The department of local government finance shall fix the time for and duration of the session.[Pre-1975 Property Tax Recodification Citation: 6-1-37-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.69-1983, SEC.8; P.L.41-1993, SEC.22; P.L.1-2001, SEC.5; P.L.90-2002, SEC.215; P.L.112-2012, SEC.42; P.L.248-2015, SEC.6; P.L.207-2016, SEC.17; P.L.86-2018, SEC.60.
IN Code § 6-1.1-28-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-9. Powers

Sec. 9. (a) A county property tax assessment board of appeals may:(1) subpoena witnesses;(2) examine witnesses, under oath, on the assessment or valuation of property;(3) compel witnesses to answer its questions relevant to the assessment or valuation of property; and(4) order the production of any papers related to the assessment or valuation of property.(b) The county sheriff shall serve all process issued under this section which are not served by a county assessor and shall obey all orders of the board.[Pre-1975 Property Tax Recodification Citation: 6-1-37-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.95; P.L.207-2016, SEC.18.
IN Code § 6-1.1-28-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-10. Field Representatives and Hearing Examiners; Compensation

Sec. 10. (a) Subject to the limitations contained in subsection (b), a county on behalf of the property tax assessment board of appeals may employ and fix the compensation of as many field representatives and hearing examiners as are necessary to promptly and efficiently perform the duties and functions of the board. In the case of a multiple county property tax assessment board of appeals, the counties participating in the multiple county property tax assessment board of appeals shall jointly determine the number and compensation of field representatives and hearing examiners to be employed by each county to promptly and efficiently perform the duties and functions of the multiple county property tax assessment board of appeals. A person employed under this subsection must be a person who is certified in Indiana as a level two or level three assessor-appraiser by the department of local government finance.(b) The number and compensation of all persons employed under this section are subject to the appropriations made for that purpose by the county council.[Pre-1975 Property Tax Recodification Citation: 6-1-37-8 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.12-1992, SEC.27; P.L.6-1997, SEC.96; P.L.90-2002, SEC.216; P.L.219-2007, SEC.73; P.L.207-2016, SEC.19.
IN Code § 6-1.1-28-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-11. Field Representatives and Hearing Examiners; Powers and Duties

Sec. 11. Field representatives and hearing examiners employed under section 10 of this chapter, when authorized by the county property tax assessment board of appeals, have the powers granted to the county property tax assessment board of appeals for the review of, and hearings on, assessments. The field representatives and hearing examiners shall report their findings to the board in writing at the conclusion of each review or hearing. After receipt of the written report, the board may take further evidence or hold further hearings. The final decision on each matter shall be made by the board based upon the field representative's or hearing officer's report, any additional evidence taken by the board, and any records that the board considers pertinent.[Pre-1975 Property Tax Recodification Citation: 6-1-37-8 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.97.
IN Code § 6-1.1-28-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 28. County Property Tax Assessment Board of Appeals|6-1.1-28-12. Annual Report of Notices Filed; Requirements

Sec. 12. (a) This section applies beginning January 1, 2016.(b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the notices for an appeal filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the department of local government finance, the Indiana board of tax review, and the legislative services agency before April 1 of each year. A report submitted to the legislative services agency must be in an electronic format under IC 5-14-6.(c) The report required by subsection (b) must include the following information:(1) The total number of notices filed with the county PTABOA.(2) The notices, either filed or pending during the year, that were resolved during the year by a preliminary informal meeting under IC 6-1.1-15-1.2.(3) The notices, either filed or pending during the year, in which a hearing was conducted during the year by the county PTABOA under IC 6-1.1-15-1.2.(4) The number of written decisions issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j).(5) The number of notices pending with the county PTABOA on December 31 of the reporting year.(6) The number of appeals resolved through a preliminary informal meeting under IC 6-1.1-15-1.2 that were:(A) resolved in favor of the taxpayer;(B) resolved in favor of the assessor; or(C) resolved in some other manner.(7) The number of appeals resolved through a written decision issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j) that were:(A) resolved in favor of the taxpayer;(B) resolved in favor of the assessor; or(C) resolved in some other manner.The report may not include any confidential information.(d) A multiple county PTABOA shall submit a separate report under this section for each county participating in the multiple county PTABOA. A report filed under this subsection for a county participating in a multiple county PTABOA must provide information on the notices that originated within the county.As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.232-2017, SEC.36; P.L.255-2017, SEC.17; P.L.121-2019, SEC.15.
IN Code § 6-1.1-30-1.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-1.1. Department of Local Government Finance Established; Commissioner

Sec. 1.1. (a) The department of local government finance is established.(b) The governor shall appoint an individual with appropriate training and experience as commissioner of the department. The commissioner:(1) is the executive and chief administrative officer of the department;(2) may delegate authority to appropriate department staff;(3) serves at the pleasure of the governor; and(4) is entitled to receive compensation in an amount set by the governor, subject to approval by the budget agency.As added by P.L.198-2001, SEC.66. Amended by P.L.178-2002, SEC.36.
IN Code § 6-1.1-30-1.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-1.3. Treatment of References to the State Board of Tax Commissioners

Sec. 1.3. A reference to the state board of tax commissioners is considered to be a reference to the department of local government finance if the reference is contained in a statute that:(1) was enacted before January 1, 2002;(2) has not been codified as part of the Indiana Code; and(3) requires the state board of tax commissioners to take an action after December 31, 2001.As added by P.L.220-2011, SEC.129.
IN Code § 6-1.1-30-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-1.5. Legalization of Appointment of Commissioner Before March 28, 2002

Sec. 1.5. The appointment by the governor of the commissioner of the department of local government finance before March 28, 2002, is legalized and validated as if the appointment had been made on or after March 28, 2002.As added by P.L.220-2011, SEC.130.
IN Code § 6-1.1-30-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-6. Records; Use of Records in Court and Other Proceedings

Sec. 6. The department of local government finance shall keep a record of its proceedings and orders. The department of local government finance's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to prove an action, rule, or order of the department of local government finance if the copy is:(1) certified by the commissioner of the department; and(2) attested to by a designee of the commissioner of the department.[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(12); 6-1-38-4.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.67; P.L.154-2006, SEC.51.
IN Code § 6-1.1-30-6.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-6.5. Appointment of Commissioner of Department of Local Government Finance

Sec. 6.5. The governor shall appoint an individual with appropriate training and experience as commissioner of the department of local government finance. The commissioner is the executive and chief administrative officer of the department. The commissioner:(1) may delegate authority to appropriate department staff;(2) serves at the governor's pleasure; and(3) is entitled to receive compensation in an amount set by the governor, subject to approval by the budget agency.As added by P.L.90-2002, SEC.217.
IN Code § 6-1.1-30-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-7. Deputy Commissioner

Sec. 7. The commissioner may appoint an individual to serve as deputy commissioner of the department of local government finance. However, the appointment must be approved by the governor. A deputy commissioner shall subscribe to an oath to faithfully discharge the duties assigned to the deputy commissioner either by law or by the commissioner.[Pre-1975 Property Tax Recodification Citations: 6-1-38-5 part; 6-1-64-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.68; P.L.246-2005, SEC.67.
IN Code § 6-1.1-30-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-8. Employees; Compensation

Sec. 8. (a) To properly and efficiently perform its duties, the department of local government finance may employ assistants, clerks, stenographers, field representatives, and supervisors.(b) Each employee of the department of local government finance shall receive an annual salary to be fixed in the manner prescribed in IC 4-12-1-13. In addition, each employee shall receive the same mileage and travel allowances that other state employees receive.[Pre-1975 Property Tax Recodification Citations: 6-1-38-2; 6-1-38-5 part; 6-1-64-3 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.69.
IN Code § 6-1.1-30-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-10. Delegation of Powers and Duties

Sec. 10. The commissioner may delegate to a field representative or supervisor the powers of the department of local government finance with respect to any duty of the department.[Pre-1975 Property Tax Recodification Citation: 6-1-64-3 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.70.
IN Code § 6-1.1-30-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-12. Review by Field Representative or Supervisor

Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this chapter, the field representative or supervisor shall submit a written report of findings of fact and conclusions of law to the department of local government finance.(b) Except as provided in IC 6-1.1-15, after reviewing the report, the department of local government finance may take additional evidence or hold additional hearings.(c) The department of local government finance shall base its final decision on the report, any additional evidence taken by the department, and any records that the department considers relevant.[Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part; 6-1-64-3 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.100; P.L.198-2001, SEC.71.
IN Code § 6-1.1-30-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-13. Subpoenas; Oaths

Sec. 13. In order to obtain information that is necessary to the conduct by the department of local government finance of a necessary or proper inquiry, the department of local government finance or a department special representative, may:(1) subpoena and examine witnesses;(2) administer oaths; and(3) subpoena and examine books or papers which are in the hands of any person.[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(7); 6-1-38-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.101; P.L.198-2001, SEC.72.
IN Code § 6-1.1-30-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-14. Powers and Duties of Department

Sec. 14. The department of local government finance:(1) shall see that the property taxes due this state are collected;(2) shall see that the penalties prescribed under this article are enforced;(3) shall investigate the property tax laws and systems of other states and countries;(4) for assessment dates after December 31, 2008, shall conduct all ratio studies required for:(A) equalization under 50 IAC 14; and(B) annual adjustments under 50 IAC 21; and(5) may recommend changes in this state's property tax laws to the general assembly.[Pre-1975 Property Tax Recodification Citation: 6-1-1-17(4), (5), (9), (10).]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.6, SEC.11; P.L.198-2001, SEC.73; P.L.219-2007, SEC.74.
IN Code § 6-1.1-30-14.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 30. General Provisions Concerning the Department of Local Government Finance|6-1.1-30-14.5. Payment for Services Provided by Professionals

Sec. 14.5. The department of local government finance may adopt rules under IC 4-22-2 to limit the basis of payment for services provided by all professionals, including but not limited to attorneys, architects, and construction managers, who work on capital projects, to a fee for service agreement and may not adopt a rule authorizing the basis of payment for the services to be a percentage of the cost of the capital project.As added by P.L.25-1995, SEC.53. Amended by P.L.198-2001, SEC.74; P.L.255-2017, SEC.18.