reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-15-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-18. Value in Use; Evidence of Comparable Properties

Sec. 18. (a) This section applies to an appeal to which this chapter applies, including any review by the board of tax review or the tax court.(b) This section applies to any proceeding pending or commenced after June 30, 2012.(c) To accurately determine market-value-in-use, a taxpayer or an assessing official may:(1) in a proceeding concerning residential property, introduce evidence of the assessments of comparable properties located in the same taxing district or within two (2) miles of a boundary of the taxing district; and(2) in a proceeding concerning property that is not residential property, introduce evidence of the assessments of any relevant, comparable property.However, in a proceeding described in subdivision (2), preference shall be given to comparable properties that are located in the same taxing district or within two (2) miles of a boundary of the taxing district. The determination of whether properties are comparable shall be made using generally accepted appraisal and assessment practices.As added by P.L.146-2012, SEC.5.
IN Code § 6-1.1-15-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-19. Duty of a County Assessor to Send Quarterly Notices to the Fiscal Officers of a Taxing Unit Concerning Notices for Review Filed and Status of Taxpayer's Appeal

Sec. 19. (a) A county assessor shall quarterly send a notice to the fiscal officer of each taxing unit affected by an appeal prosecuted under this chapter, including the fiscal officer of an affected redevelopment commission established under IC 36-7. The notice must include the following information:(1) The date on which a notice for review was filed.(2) The name and address of the taxpayer who filed the notice for review.(3) The assessed value for the assessment date the year before the appeal, and the assessed value on the most recent assessment date.(4) The status of the taxpayer's appeal.(b) Each township assessor (if any) shall furnish to the county assessor all requested information necessary for purposes of providing the quarterly notices under this section.(c) A notice required by this section may be provided to the appropriate fiscal officer in an electronic format.As added by P.L.244-2015, SEC.3.
IN Code § 6-1.1-16-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 16. Limitations on the Powers of Officials and Boards to Change Personal Property Assessments|6-1.1-16-2. Reassessment of Tangible Property

Sec. 2. Notwithstanding section 1(a)(4) of this chapter, the department of local government finance shall reassess tangible property when an appealed assessment of the property is remanded to the Indiana board under IC 6-1.1-15-8.[Pre-1975 Property Tax Recodification Citation: 6-1-31-11.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.79; P.L.90-2002, SEC.145; P.L.219-2007, SEC.48; P.L.146-2008, SEC.145; P.L.159-2020, SEC.20.
IN Code § 6-1.1-16-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 16. Limitations on the Powers of Officials and Boards to Change Personal Property Assessments|6-1.1-16-3. Special Session of Board of Appeals; Expenses

Sec. 3. (a) If a county property tax assessment board of appeals is unable to take action on an assessment within the time period prescribed in section 1(a)(2) of this chapter because the board is no longer in session, the board shall file with the department of local government finance a written petition requesting permission to conduct a special session for the purpose of reviewing the assessment within the required time period. If the department of local government finance approves the petition, it shall specify:(1) the number of session days granted to the county property tax assessment board of appeals; and(2) the termination date of the special session.(b) The county auditor shall pay the expenses and per diem allowances resulting from the special session. The county auditor shall draw warrants for these items on county funds not otherwise appropriated, without further appropriations being required for the disbursements.[Pre-1975 Property Tax Recodification Citation: 6-1-31-12.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.16; P.L.6-1997, SEC.80; P.L.90-2002, SEC.146.
IN Code § 6-1.1-16-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 16. Limitations on the Powers of Officials and Boards to Change Personal Property Assessments|6-1.1-16-4. Application of Chapter; Conflicting Provisions

Sec. 4. The provisions of this chapter do not extend the period within which an assessment or change in an assessment may be made. If a shorter period for action and notice is provided elsewhere in this article, that provision controls. However, if any other conflict exists between the provisions of this chapter and the other provisions of this article, the provisions of this chapter control with respect to assessment adjustments.[Pre-1975 Property Tax Recodification Citation: 6-1-31-15.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-17-0.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-0.3. "Nonconforming"; Application

Sec. 0.3. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any:(1) filing;(2) report;(3) determination;(4) calculation; or(5) other action;required under this chapter.(b) This subsection applies to a review by a public agency or court of competent jurisdiction of an action of a person taken under this chapter. To the extent that a statute prescribes a requirement, standard, computation, or threshold by which an action may or may not be taken, a person may not be held to have satisfied the requirement, standard, computation, or threshold if the action is nonconforming with respect to the statute that governs the action.(c) This subsection applies to any:(1) filing;(2) report;(3) determination;(4) calculation; or(5) other action;required under this chapter. Notwithstanding the principle of substantial compliance with statutory requirements, an action described in this subsection may not be deemed to have substantially complied with the applicable statutory requirement if the form or content of that action is less than, or different from, what is expressly described as being required in the statute.As added by P.L.38-2021, SEC.23.
IN Code § 6-1.1-17-0.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-0.7. Estimates of Debt Service; Property Tax Rates and Revenue; Report of Annexations

Sec. 0.7. (a) Before June 15 of each year after 2019, the fiscal officer of each political subdivision shall provide the department of local government finance with:(1) an estimate of the total amount of the political subdivision's debt service obligations (as defined in IC 6-1.1-20.6-9.8) that will be due in the last six (6) months of the current year and in the ensuing year; and(2) a report of any annexations that took place within the county and were effective on or after January 1 of the preceding year but before January 1 of the current year.(b) Before July 15 of each year after 2017, the department of local government finance shall provide the following to each political subdivision:(1) An estimate of the maximum property tax rate that may be imposed by the political subdivision for property taxes payable in the ensuing year for each cumulative fund or other fund for which a maximum property tax rate is established by law.(2) An estimate of the property tax rates that would be imposed by the political subdivision for property taxes payable in the ensuing year for debt service.(c) The department of local government finance shall before August 1 of each year after 2017 provide to each political subdivision an estimate of the maximum amount of net property tax revenue and miscellaneous revenue that the political subdivision will receive in the ensuing year if the political subdivision's property tax rates are imposed at the maximum allowed under law and if the political subdivision imposes the maximum permissible ad valorem property tax levy allowed under law for the political subdivision. In making each of the estimates under this subsection, the department of local government finance shall consider the estimated amount of any credits that will be granted under IC 6-1.1-20.6 against property taxes imposed by the political subdivision.As added by P.L.184-2016, SEC.4. Amended by P.L.159-2020, SEC.21; P.L.38-2021, SEC.24.
IN Code § 6-1.1-17-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-1. County Auditor Certified Statement; Amendment of Statement; Submission of Parcel Level Data

Sec. 1. (a) On or before August 1 of each year, the county auditor shall submit a certified statement of the assessed value for the ensuing year to the department of local government finance in the manner prescribed by the department.(b) The department of local government finance shall make the certified statement available on the department's computer gateway.(c) Subject to subsection (d), after the county auditor submits a certified statement under subsection (a) or an amended certified statement under this subsection with respect to a political subdivision and before the department of local government finance certifies its action with respect to the political subdivision under section 16(i) of this chapter, the county auditor may amend the information concerning assessed valuation included in the earlier certified statement. The county auditor shall submit a certified statement amended under this subsection to the department of local government finance in the manner prescribed by the department.(d) Except as provided in subsection (e), before the county auditor makes an amendment under subsection (c), the county auditor must provide an opportunity for public comment on the proposed amendment at a public hearing. The county auditor must give notice of the hearing under IC 5-3-1. If the county auditor makes the amendment as a result of information provided to the county auditor by an assessor, the county auditor shall give notice of the public hearing to the assessor.(e) The county auditor is not required to hold a public hearing under subsection (d) if:(1) the amendment under subsection (c) is proposed to correct a mathematical error made in the determination of the amount of assessed valuation included in the earlier certified statement;(2) the amendment under subsection (c) is proposed to add to the amount of assessed valuation included in the earlier certified statement assessed valuation of omitted property discovered after the county auditor sent the earlier certified statement; or(3) the county auditor determines that the amendment under subsection (c) will not result in an increase in the tax rate or tax rates of the political subdivision.(f) Beginning in 2018, each county auditor shall submit to the department of local government finance parcel level data of certified net assessed values as required by the department. A county auditor shall submit the parcel level data in the manner and format required by the department and according to a schedule determined by the department.[Pre-1975 Property Tax Recodification Citations: 6-1-1-22 part; 6-1-1-33.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.37-1992, SEC.4; P.L.49-1996, SEC.1; P.L.50-1996, SEC.1; P.L.90-2002, SEC.147; P.L.154-2006, SEC.42; P.L.146-2008, SEC.146; P.L.1-2010, SEC.25; P.L.137-2012, SEC.21; P.L.112-2012, SEC.33; P.L.137-2012, SEC.22; P.L.184-2016, SEC.5.
IN Code § 6-1.1-17-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-2. Budget Estimates

Sec. 2. (a) When formulating an annual budget estimate, the proper officers of a political subdivision shall prepare an estimate of the amount of revenue which the political subdivision will receive from the state for and during the budget year for which the budget is being formulated. These estimated revenues shall be shown in the budget estimate and shall be taken into consideration in calculating the tax levy which is to be made for the ensuing calendar year. However, this section does not apply to funds to be received from the state or the federal government for:(1) township assistance;(2) unemployment relief;(3) old age pensions; or(4) other funds which may at any time be made available under "The Economic Security Act" or under any other federal act which provides for civil and public works projects.(b) When formulating an annual budget estimate, the proper officers of a political subdivision shall prepare an estimate of the amount of revenue that the political subdivision will receive under a development agreement (as defined in IC 36-1-8-9.5) for and during the budget year for which the budget is being formulated. Revenue received under a development agreement may not be used to reduce the political subdivision's maximum levy under IC 6-1.1-18.5 but may be used at the discretion of the political subdivision to reduce the property tax levy of the political subdivision for a particular year.[Pre-1975 Property Tax Recodification Citation: 6-1-45-1 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.2; P.L.73-2005, SEC.1; P.L.199-2005, SEC.12; P.L.1-2006, SEC.135.
IN Code § 6-1.1-17-3.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-3.6. County Fiscal Body Review of Levy Limits and Tax Reductions From Credits; Meeting by County Fiscal Body; Recommendations

Sec. 3.6. (a) At the first meeting of the county fiscal body in August, the county fiscal body shall review the following:(1) The estimated levy limits provided by the department of local government finance under IC 6-1.1-18.5-24.(2) The estimate provided by the department of local government finance under IC 6-1.1-20.6-11.1 of how each taxing unit's distribution of property taxes will be reduced by credits under IC 6-1.1-20.6.(b) The county fiscal body may request that representatives from the taxing units located within the county attend the meeting described in subsection (a).(c) The county fiscal body must allow a representative of a taxing unit that attends the meeting described in subsection (a) to comment on the taxing unit's proposed budgets, tax levies, and tax rates for the ensuing calendar year.(d) After the county fiscal body has held the meeting required by this section, the county fiscal body may prepare and distribute a written recommendation for taxing units in the county. If the county fiscal body does not prepare a written recommendation, the minutes of the meeting held under this section shall be distributed by the county auditor to all taxing units in the county after the minutes have been approved by the county fiscal body.As added by P.L.184-2016, SEC.8.
IN Code § 6-1.1-17-5.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-5.2. Veto of Ordinance After October 1

Sec. 5.2. If an ordinance to fix a city budget, tax rate, and tax levy is:(1) vetoed by the city executive under IC 36-4-6-16(a)(2); or(2) considered vetoed under IC 36-4-6-16(b);and the veto is effective on a date later than October 1, the city's legislative body has thirty (30) days from the effective date of the veto to override the veto in accordance with IC 36-4-6-16(c) to fix the budget, tax rate, and tax levy for the ensuing budget year.As added by P.L.257-2019, SEC.35.
IN Code § 6-1.1-17-5.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-5.3. School Corporation Anticipated Transfer Amount

Sec. 5.3. A school corporation shall specify in its proposed budget the anticipated amount that will be transferred from the total revenue deposited in the school corporation's education fund to its operations fund during the next calendar year. At its public hearing to adopt a budget under this chapter, the school corporation shall acknowledge whether the school corporation's anticipated transfer amount will be more than fifteen percent (15%) of the total revenue deposited in the school corporation's education fund to its operations fund during the next calendar year.As added by P.L.161-2019, SEC.1.
IN Code § 6-1.1-17-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-7. Multiple County Political Subdivision; Filing Budget, Tax Levy, and Tax Rate

Sec. 7. If the boundaries of a political subdivision cross one (1) or more county lines, the budget, tax levy, and tax rate fixed by the political subdivision shall be filed with the county auditor of each affected county in the manner prescribed in section 5 or 5.6 of this chapter.[Pre-1975 Property Tax Recodification Citation: 6-1-46-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.7; P.L.178-2001, SEC.4; P.L.224-2007, SEC.9; P.L.146-2008, SEC.152; P.L.257-2019, SEC.38.
IN Code § 6-1.1-17-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-8.5. Review by Department if Assessed Value Reduced; Appeal

Sec. 8.5. (a) If a county auditor reduces a taxing unit's net assessed valuation under section 0.5(d) of this chapter, the department of local government finance shall, in the manner prescribed in section 16 of this chapter, review the budget, tax rate, and tax levy of the taxing unit.(b) The county auditor may appeal to the department of local government finance to reduce a taxing unit's net assessed valuation by an amount that exceeds the limits set forth in section 0.5(e) of this chapter. The department of local government finance:(1) may require the county auditor to submit supporting information with the county auditor's appeal;(2) shall consider the appeal at the time of the review required by subsection (a); and(3) may approve, modify and approve, or reject the amount of the reduction sought in the appeal.As added by P.L.154-2006, SEC.43. Amended by P.L.137-2012, SEC.25.
IN Code § 6-1.1-17-16.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-16.1. Political Subdivision Budget, Tax Rates, Levies; Public Hearing Request

Sec. 16.1. (a) If twenty-five (25) or more taxpayers of a political subdivision request a public hearing in the manner required by subsection (b) before the department of local government finance reviews, revises, reduces, or increases a political subdivision's budget by fund, tax rate, or tax levy under section 16 of this chapter, the department of local government finance shall hold the hearing in the county in which the political subdivision is located.(b) A written request for a public hearing may be filed with the county auditor or directly with the department of local government finance in either a paper or electronic format. At least twenty-five (25) taxpayers of a political subdivision must sign the request. A county auditor shall forward any requests received under this section to the department of local government finance within two (2) business days of receipt. The department of local government finance is not required to hold a public hearing under this section unless it receives the request before November 3.(c) The department of local government finance may consider the budgets by fund, tax rates, and tax levies of several political subdivisions at the same public hearing.(d) At least five (5) days before the date fixed for a public hearing, the department of local government finance shall give notice of the time and place of the hearing and of the budgets by fund, levies, and tax rates to be considered at the hearing. The department of local government finance may hold the hearing through electronic means. The department of local government finance shall publish the notice in two (2) newspapers of general circulation published in the county where the request arose. However, if only one (1) newspaper of general circulation is published in the county, the department of local government finance shall publish the notice in that newspaper.As added by P.L.218-2013, SEC.3. Amended by P.L.38-2021, SEC.28.
IN Code § 6-1.1-17-16.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-16.2. No Approval of Budget or Supplemental Appropriations Due to Noncompliance

     Note: This version of section amended by P.L.184-2015, SEC.8, effective 7-1-2015. See also following version of this section amended by P.L.245-2015, SEC.12, effective 1-1-2016.Sec. 16.2. (a) The department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit until the taxing unit files an annual report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year, unless the taxing unit did not exist as of March 1 of the calendar year preceding the ensuing calendar year by two (2) years. This section applies to a taxing unit that is the successor to another taxing unit or the result of a consolidation or merger of more than one (1) taxing unit, if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor taxing unit.(b) After June 30, 2016, the department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit if the department of local government finance receives information from the state board of accounts that the political subdivision has not corrected a violation under IC 5-11-1-27(i)(1) or IC 5-11-1-27(i)(2) within the period set forth in IC 5-11-1-27(i).As added by P.L.172-2011, SEC.33. Amended by P.L.184-2015, SEC.8.
IN Code § 6-1.1-17-16.2-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies|6-1.1-17-16.2-b. Certain Reports Required Before Approval of Budgets and Supplemental Appropriations

     Note: This version of section amended by P.L.245-2015, SEC.12, effective 1-1-2016. See also preceding version of this section amended by P.L.184-2015, SEC.8, effective 7-1-2015.Sec. 16.2. The department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit until the taxing unit files an annual report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year, unless the taxing unit did not exist as of the assessment date of the calendar year preceding the ensuing calendar year by two (2) years. This section applies to a taxing unit that is the successor to another taxing unit or the result of a consolidation or merger of more than one (1) taxing unit, if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor taxing unit.As added by P.L.172-2011, SEC.33. Amended by P.L.245-2015, SEC.12.