reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 3. Procedures for Personal Property Assessment › 6-1.1-3-24. Valuation; Outdoor Advertising Signs

Sec. 24. (a) Except as provided in subsection (b), in determining the assessed value of various sizes of outdoor advertising signs, a taxpayer and assessing official shall use the following table without any adjustments:
Single Pole Structure
Type of Sign                                          Value Per Structure
At least 48 feet, illuminated
$5,000
At least 48 feet, non-illuminated
$4,000
At least 26 feet and under 48 feet, illuminated
$4,000
At least 26 feet and under 48 feet,
non-illuminated
$3,300
Under 26 feet, illuminated
$3,200
Under 26 feet, non-illuminated
$2,600
Other Types of Outdoor Signs
At least 50 feet, illuminated
$2,500
At least 50 feet, non-illuminated
$1,500
At least 40 feet and under 50 feet, illuminated
$2,000
At least 40 feet and under 50 feet,
non-illuminated
$1,300
At least 30 feet and under 40 feet, illuminated
$2,000
At least 30 feet and under 40 feet,
non-illuminated
$1,300
At least 20 feet and under 30 feet, illuminated
$1,600
At least 20 feet and under 30 feet,
non-illuminated
$1,000
Under 20 feet, illuminated
$1,600
Under 20 feet, non-illuminated
$1,000
(b) Beginning with the 2018 assessment date for taxes first due and payable in 2019, the assessed values in the table set forth in subsection (a) shall be adjusted on a quadrennial basis by an amount equal to the average of the annual percentage changes in the Core Personal Consumption Expenditures Price Index using the four (4) most recent calendar years for which data is available. However, the adjustment may not result in a change of more than three percent (3%) from the previous assessed values determined under this section.
As added by P.L.137-2012, SEC.13. Amended by P.L.257-2013, SEC.2; P.L.249-2015, SEC.5; P.L.255-2017, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 3. Procedures for Personal Property Assessment › 6-1.1-3-25. Exemption From Valuation Limitations for Property Located in Entrepreneur and Enterprise District

Sec. 25. (a) As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.
(b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that:
(1) is located in a district;
(2) is placed in service in the district by the owner of the property after the designation of the district under IC 5-28-15.5; and
(3) is used within the district by one (1) or more employees who perform the majority of their service within the district;
is not subject to the valuation limitations in 50 IAC 4.2-4-9 or 50 IAC 5.1-6-9.
As added by P.L.238-2017, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 3. Procedures for Personal Property Assessment › 6-1.1-3-26. Online Portal for Personal Property Tax Returns; Disclosure of Information; Reviewing Information; Calculating Payment of Any Fee

Sec. 26. The department, in collaboration with county assessors, shall develop and maintain a personal property online submission portal through which a taxpayer is able to submit information through a single point of contact to accomplish the following:
(1) Completing and submitting a personal property return with:
(A) the assessor of each township in which the taxpayer's personal property is subject to assessment; or
(B) the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment.
(2) Filing a complete disclosure of all information required by the department that is related to the value, nature, or location of personal property:
(A) that the taxpayer owned on the assessment date of that year; or
(B) that the taxpayer held, possessed, or controlled on the assessment date of that year.
(3) Reviewing information submitted with a personal property return during previous years.
(4) Calculating the payment for any fee to be included with the tax statement that must be paid to the department for a taxpayer to submit a personal property return.
The department shall make the portal available for taxpayer use no later than January 1, 2021.
As added by P.L.108-2019, SEC.102.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 3. Procedures for Personal Property Assessment › 6-1.1-3-27. Fees

Sec. 27. (a) The department shall adopt rules under IC 4-22-2 to set a fee for the submission of a personal property return using the personal property online submission portal described in section 26 of this chapter.
(b) A person filing a personal property return using the personal property online submission portal shall pay a fee established under subsection (a) to the county auditor.
(c) All revenue collected under this section shall be transferred by the county auditor to the treasurer of state for deposit in the personal property online submission portal fund established by section 28 of this chapter.
As added by P.L.108-2019, SEC.103.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 3. Procedures for Personal Property Assessment › 6-1.1-3-28. Personal Property Online Submission Portal Fund

Sec. 28. (a) The personal property online submission portal fund is established for the purpose of receiving fees deposited under section 27 of this chapter. The fund shall be administered by the department of local government finance.
(b) Money in the fund may be used by the department:
(1) to cover expenses incurred in the development, maintenance, and administration of the personal property online submission portal;
(2) for data base management expenses; and
(3) to cover any other expenses related to property tax administration.
(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested.
(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
As added by P.L.108-2019, SEC.104.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-1. Place of Assessment; Person Liable

Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the person liable for the taxes under IC 6-1.1-2-4.
[Pre-1975 Property Tax Recodification Citation: 6-1-25-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-2. Assessment of Property Held by Fiduciary

Sec. 2. Real property which is controlled by an executor, administrator, guardian, trustee, or receiver shall be assessed to the executor, administrator, guardian, trustee, or receiver.
[Pre-1975 Property Tax Recodification Citation: 6-1-25-2.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-3. Heirs or Devisees; Assessment

Sec. 3. (a) The undivided real property of a deceased person which is not under the control of an executor or administrator may be assessed to the decedent's heirs or devisees without designating the heirs or devisees by name. The real property may be assessed in this manner until notice of:
(1) the division of the property;
(2) the names of the heirs or devisees; and
(3) the portion of the property belonging to each heir or devisee;
is given to the auditor of the county or counties in which the real property is situated.
(b) Each heir or devisee is liable for the total taxes imposed on the undivided real property of a decedent. If an heir or devisee pays the total taxes, he may recover from each other heir or devisee:
(1) the other heir's or devisee's share of the total taxes; and
(2) interest on the amount referred to in clause (1) of this subsection.
In addition, the heir or devisee who pays the taxes acquires the lien for the taxes paid on the property interest of the other heirs or devisees.
[Pre-1975 Property Tax Recodification Citation: 6-1-25-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-4.6. Department of Local Government Finance Setting of Annual Adjustment Factors if County Assessor Fails to Set; Equalization of Factors; Notice and Hearing; Applicability

Sec. 4.6. (a) If a county assessor fails before July 2 of a particular year for which an adjustment to the assessed value of real property applies under section 4.5 of this chapter to prepare and deliver to the county auditor a complete detailed list of all of the real property listed for taxation in the county as required by IC 6-1.1-5-14 and at least one hundred eighty (180) days have elapsed after the deadline specified in IC 6-1.1-5-14 for the county assessor to deliver the list, the department of local government finance may develop annual adjustment factors under this section for that year. In developing annual adjustment factors under this section, the department of local government finance shall use data in its possession that is obtained from:
(1) the county assessor; or
(2) any of the sources listed in the rule, including county or state sales data, government studies, ratio studies, cost and depreciation tables, and other market analyses.
(b) Using the data described in subsection (a), the department of local government finance shall propose to establish annual adjustment factors for the affected tax districts for one (1) or more of the classes of real property. The proposal may provide for the equalization of annual adjustment factors in the affected township or county and in adjacent areas. The department of local government finance shall issue notice and provide opportunity for hearing in accordance with IC 6-1.1-14-4 and IC 6-1.1-14-9, as applicable, before issuing final annual adjustment factors.
(c) The annual adjustment factors finally determined by the department of local government finance after the hearing required under subsection (b) apply to the annual adjustment of real property under section 4.5 of this chapter for:
(1) the assessment date; and
(2) the real property;
specified in the final determination of the department of local government finance.
As added by P.L.182-2009(ss), SEC.86. Amended by P.L.113-2010, SEC.14; P.L.111-2014, SEC.9; P.L.232-2017, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-4.7. Training of Assessors and County Auditors in Sales Disclosure Form Verification

Sec. 4.7. The department of local government finance shall provide training to township assessors, county assessors, and county auditors with respect to the verification of sales disclosure forms under 50 IAC 27-4-7.
As added by P.L.228-2005, SEC.5. Amended by P.L.146-2008, SEC.65; P.L.5-2015, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-4.8. Reassessment of Covered Projects

Sec. 4.8. (a) As used in this section, "covered project" means the construction, remodeling, redevelopment, rehabilitation, or repair of any building, structure, or other real property improvement if:
(1) public funds are used by a private person in whole or in part to carry out the project; and
(2) after the completion of the project, the building, structure, or other real property improvement is owned by a private person.
(b) As used in this section, "public funds" has the meaning set forth in IC 5-22-2-23.
(c) As used in this section, "state agency" has the meaning set forth in IC 4-13-1-1(b).
(d) Upon the completion of a covered project, the state agency or political subdivision providing the public funds to carry out the covered project shall provide notice of the completion of the covered project to the county assessor of the county in which the building, structure, or other real property improvement is located.
(e) Notwithstanding the reassessment schedule in the county's reassessment plan under section 4.2 of this chapter, after receiving notice of the completion of a covered project, the county assessor shall reassess the building, structure, or other real property improvement by carrying out a physical inspection of that property. The reassessment required by this subsection must be completed on or before the earlier of:
(1) the date required under the county's reassessment plan; or
(2) January 1 of the year after the year in which the county assessor receives notice of the completion of a covered project.
As added by P.L.205-2016, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-4.9. Required Documentation of Changes by Assessor; Reason That Change Was Made

Sec. 4.9. (a) This section applies to an assessment:
(1) under section 4.2 or 4.5 of this chapter or another law; and
(2) occurring after December 31, 2023.
(b) If the township assessor, or the county assessor if there is no township assessor for the township, changes the underlying parcel characteristics, including age, grade, or condition, of a property from the previous year's assessment date, the township or county assessor shall document:
(1) each change; and
(2) the reason that each change was made.
As added by P.L.236-2023, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-5. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.20; P.L.90-2002, SEC.31; P.L.113-2010, SEC.15; P.L.112-2012, SEC.4; P.L.111-2014, SEC.10. Repealed by P.L.86-2018, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-5.5. Petition for Reassessment Under County Reassessment Plan

Sec. 5.5. (a) A petition for the reassessment of a real property group designated under a county's reassessment plan prepared under section 4.2 of this chapter may be filed with the department of local government finance not later than forty-five (45) days after notice of assessment. A petition for reassessment of real property applies only to the most recent real property assessment date.
(b) The petition for reassessment must be signed by the lesser of one hundred (100) owners of parcels in the group or five percent (5%) of owners of parcels in the group. The signatures on the petition must be verified by the oath of one (1) or more of the signers. A certificate of the county auditor stating that the signers constitute the required number of owners of taxable real property in the group of parcels must accompany the petition.
(c) Upon receipt of a petition under subsection (a), the department of local government finance may order a reassessment under section 9 of this chapter or conduct a reassessment under section 31.5 of this chapter.
As added by P.L.112-2012, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-6. Reassessment Order

Sec. 6. If the department of local government finance determines that a petition filed under section 5.5 of this chapter has been signed by the required number of petitioners and that the present assessed value of any real property is inequitable, the department of local government finance shall order a reassessment of the real property for which the petition was filed. The order shall specify the time within which the reassessment shall be completed and the date on which the reassessment shall become effective.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.32; P.L.112-2012, SEC.6; P.L.86-2018, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-7. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.41-1993, SEC.54.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-8. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.41-1993, SEC.54.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-9. Reassessment Resolution of Department of Local Government Finance; Hearing; Reassessment Order

Sec. 9. In order to maintain a just and equitable valuation of real property, the department of local government finance may adopt a resolution declaring its belief that it is necessary to reassess all or a portion of the real property located within this state. If the department of local government finance adopts a reassessment resolution and if either a township or a larger area is involved (for assessments before January 1, 2016) or one (1) or more groups of parcels under the county's reassessment plan are involved (for assessments after December 31, 2015), the department shall hold a hearing concerning the necessity for the reassessment at the courthouse of the county in which the property is located. The department of local government finance shall give notice of the time and place of the hearing in the manner provided in section 10 of this chapter. After the hearing, or if the area involved is less than a township (for assessments before January 1, 2016) or is less than one (1) group of parcels under the county's reassessment plan (for assessments after December 31, 2015), after the adoption of the resolution of the department of local government finance, the department may order any reassessment it deems necessary. The order shall specify the time within which the reassessment must be completed and the date the reassessment will become effective.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.33; P.L.112-2012, SEC.7; P.L.111-2014, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-10. Notice of Reassessments; Publication

Sec. 10. A notice required by section 9 of this chapter shall be given at least ten (10) days before the hearing by publication one (1) time in each of two (2) newspapers of general circulation which:
(1) represent different political parties; and
(2) are published in the county in which the property that may be reassessed is located.
However, if two (2) such newspapers are not published in the county, publication of the notice in one (1) newspaper of general circulation published in the county is sufficient.
[Pre-1975 Property Tax Recodification Citations: 6-1-26-6 part; 6-1-26-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-11. Destroyed Property; Order of Reassessment by County Assessor

Sec. 11. (a) If a substantial amount of real and personal property in a township has been physically destroyed, in whole or in part, as a result of a disaster, the county assessor shall:
(1) cause a survey to be made of the area or areas in which the property has been destroyed; and
(2) order a reassessment of the destroyed property;
if a person petitions the county assessor to take that action. The county assessor shall specify in the assessor's order the time within which the reassessment must be completed and the date on which the reassessment will become effective. However, the reassessed value and the corresponding adjustment of tax due, past due, or already paid is effective as of the date the disaster occurred, without penalty.
(b) The petition for reassessment of destroyed property, the reassessment order, and the tax adjustment order may not be made after December 31st of the year in which the taxes which would first be affected by the reassessment are payable.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.22; P.L.90-2002, SEC.34; P.L.219-2007, SEC.12; P.L.38-2021, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-12.4. "Oil or Gas Interest"; Assessment

Sec. 12.4. (a) For purposes of this section, the term "oil or gas interest" includes but is not limited to:
(1) royalties;
(2) overriding royalties;
(3) mineral rights; or
(4) working interest;
in any oil or gas located on or beneath the surface of land which lies within this state.
(b) Oil or gas interest is subject to assessment and taxation as real property. Notwithstanding section 4.2 of this chapter, each oil or gas interest shall be assessed annually by the assessor of the township in which the oil or gas is located, or the county assessor if there is no township assessor for the township. The township or county assessor shall assess the oil or gas interest to the person who owns or operates the interest.
(c) A piece of equipment is an appurtenance to land if it is incident to and necessary for the production of oil and gas from the land covered by the oil or gas interest. This equipment includes but is not limited to wells, pumping units, lines, treaters, separators, tanks, and secondary recovery facilities. These appurtenances are subject to assessment as real property. Notwithstanding section 4.2 of this chapter, each of these appurtenances shall be assessed annually by the assessor of the township in which the appurtenance is located, or the county assessor if there is no township assessor for the township. The township or county assessor shall assess the appurtenance to the person who owns or operates the working interest in the oil or gas interest.
Formerly: Acts 1975, P.L.48, SEC.2. As amended by P.L.146-2008, SEC.66; P.L.112-2012, SEC.8; P.L.86-2018, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-12.6. Assessed Value of Oil or Gas Interests; Schedule; Penalty

Sec. 12.6. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to the stimulation of oil production by means of the injection of water, steam, hydrocarbons, or chemicals, or by means of in situ combustion.
(b) The total assessed value of all interests in the oil located on or beneath the surface of a particular tract of land equals the product of:
(1) the average daily production of the oil; multiplied by
(2) three hundred sixty-five (365); and multiplied by
(3) the posted price of oil on the assessment date.
However, if the oil is being extracted by use of a secondary recovery method, the total assessed value of all interests in the oil equals one-half (1/2) the assessed value computed under the formula prescribed in this subsection. The appropriate township assessor (if any), or the county assessor if there is no township assessor for the township, shall, in the manner prescribed by the department of local government finance, apportion the total assessed value of all interests in the oil among the owners of those interests.
(c) The appropriate township assessor, or the county assessor if there is no township assessor for the township, shall, in the manner prescribed by the department of local government finance, determine and apportion the total assessed value of all interests in the gas located beneath the surface of a particular tract of land.
(d) The department of local government finance shall prescribe a schedule for township and county assessors to use in assessing the oil or gas interests described in section 12.4(a) of this chapter and the appurtenances described in section 12.4(c) of this chapter. The owner or owner's agent of the oil or gas interests or appurtenances described in section 12.4 of this chapter must file the schedule by May 15 each year with the appropriate township assessor (if any), or the county assessor if there is no township assessor for the township.
(e) If a person fails to file the schedule required by subsection (d) on or before the due date, the county auditor shall add a penalty of twenty-five dollars ($25) to the person's next property tax installment. The county auditor shall also add an additional penalty to the taxes payable by the person if the person fails to file the schedule within thirty (30) days after the due date. The amount of the additional penalty is ten percent (10%) of the taxes finally determined to be due with respect to the property which should have been reported on the schedule.
As added by P.L.198-2001, SEC.10. Amended by P.L.146-2008, SEC.67; P.L.83-2019, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-13.2. Calculation of Statewide Agricultural Land Base Rate Value per Acre for the 2015 Assessment Date

Sec. 13.2. Notwithstanding the provisions of this chapter and any real property assessment guidelines of the department of local government finance, for the property tax assessment of agricultural land for the 2015 assessment date, the statewide agricultural land base rate value per acre used to determine the value of agricultural land is two thousand fifty dollars ($2,050).
As added by P.L.249-2015, SEC.7. Amended by P.L.180-2016, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-13.5. Repealed

As added by Acts 1981, P.L.64, SEC.1. Amended by P.L.12-1992, SEC.16. Repealed by P.L.84-1995, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-13.6. Determination and Review of Land Values

Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. The assessor determining the values of land shall submit the values and any supporting document to the county property tax assessment board of appeals and the department of local government finance by the dates specified in the county's reassessment plan under section 4.2 of this chapter.
(b) If the county assessor fails to determine land values under subsection (a) before the deadlines in the county's reassessment plan under section 4.2 of this chapter, the county property tax assessment board of appeals shall determine the values. If the county property tax assessment board of appeals fails to determine the values before the land values become effective, the department of local government finance shall determine the values.
(c) The county assessor shall notify all township assessors in the county (if any) of the values. Assessing officials shall use the values determined under this section.
(d) A petition for the review of the land values determined by a county assessor under this section may be filed with the department of local government finance not later than forty-five (45) days after the county assessor makes the determination of the land values. The petition must be signed by at least the lesser of:
(1) one hundred (100) property owners in the county; or
(2) five percent (5%) of the property owners in the county.
(e) Upon receipt of a petition for review under subsection (d), the department of local government finance:
(1) shall review the land values determined by the county assessor; and
(2) after a public hearing, shall:
(A) approve;
(B) modify; or
(C) disapprove;
the land values.
As added by P.L.24-1986, SEC.9. Amended by P.L.74-1987, SEC.2; P.L.41-1993, SEC.5; P.L.6-1997, SEC.15; P.L.90-2002, SEC.37; P.L.146-2008, SEC.68; P.L.136-2009, SEC.3; P.L.113-2010, SEC.16; P.L.112-2012, SEC.10; P.L.236-2023, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-14. Adjacent Property Holders; Assessment or Exemption of Various Rights-of-Way

Sec. 14. (a) Except as provided in subsection (b), land may not be assessed to an adjacent property holder if it:
(1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway;
(2) is within the line of a levee constructed and maintained either by a levee association or under any law of this state;
(3) is used and occupied as part of a public drainage ditch, including land that:
(A) is adjacent to the ditch; and
(B) cannot be used for farmland or any other purpose because of a need for access to the ditch; or
(4) is within a right-of-way that is used and occupied as a public highway.
(b) If land described in subsection (a)(1), (a)(2), or (a)(3) has not been transferred by deed to a person who holds the land for railroad, interurban, street railway, levee, drainage, or public highway purposes, the land shall be assessed to the adjacent property owner. However, the assessed value of the land shall be deducted from the assessed value of the land assessed to the adjacent property owner.
(c) If an assessor and a landowner fail to agree on the amount of land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the assessor shall have the county surveyor make a survey to determine the amount of land so described.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-11.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.6; P.L.47-1990, SEC.1; P.L.171-2018, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-14.1. Division and Transfer of Small Parcels Owned by County or Municipality to Adjacent Property Owners; Assessment

Sec. 14.1. (a) This section does not apply to land to which section 14 of this chapter applies.
(b) Land may be divided and transferred in equal shares to an adjacent property owner or owners who consent to the transfer of the divided land for no money if:
(1) a county, city, or town owns the land that is divided;
(2) the divided land has an area that does not exceed three hundred (300) square feet; and
(3) the shape and area of the land or divided land indicates that the legal description of the land is in error.
(c) If land described in subsection (b) has not been transferred by deed to a person who holds the land adjacent to the land described in subsection (b), the land shall be assessed equally to the owner or owners of the adjacent parcel or parcels. However, the assessed value of the adjacent parcel or parcels shall be adjusted to reflect the assessed value attributable to the adjacent parcel or parcels.
(d) If an assessor and an adjacent property owner fail to agree on the area of land described in subsection (b) that the assessor assesses under subsection (c), the assessor shall have the county surveyor make a survey to determine the amount of land transferred under subsection (b) or assessed under subsection (c). The assessor shall use the results of the survey under this subsection to adjust the assessed value of the land assessed to the adjacent parcel owner or owners to reflect action taken under this subsection.
As added by P.L.171-2018, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-15. Appraisal; Examination of Buildings

Sec. 15. (a) If real property is subject to assessment or reassessment under this chapter, the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, shall either appraise the property or have it appraised.
(b) In order to determine the assessed value of buildings and other improvements, the township or county assessor or the assessor's authorized representative may, after first making known the assessor's or representative's intention to the owner or occupant, enter and fully examine all buildings and structures which are located within the township or county and which are subject to assessment.
[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(c) part; 6-1-26-14.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.7; P.L.146-2008, SEC.69.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-16. Assessors' Assistants; Appropriation

Sec. 16. (a) For purposes of making a reassessment of real property under section 4.2 of this chapter or annual adjustments under section 4.5 of this chapter, a township assessor (if any) and a county assessor may employ:
(1) deputies;
(2) employees; and
(3) technical advisors who are:
(A) qualified to determine real property values;
(B) professional appraisers certified under 50 IAC 15; and
(C) employed either on a full-time or a part-time basis, subject to sections 18.5 and 19.5 of this chapter.
(b) The county council of each county shall appropriate the funds necessary for the employment of deputies, employees, or technical advisors employed under subsection (a) of this section.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(b) part, (c) part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.228-2005, SEC.7; P.L.146-2008, SEC.70; P.L.112-2012, SEC.11; P.L.86-2018, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-17. Employment of Professional Appraisers as Technical Advisors

Sec. 17. (a) Subject to the requirements of section 18.5 of this chapter, a county assessor may employ professional appraisers as technical advisors for assessments in all townships in the county. The department of local government finance may approve or deny employment under this subsection.
(b) A decision by a county assessor to not employ a professional appraiser as a technical advisor in a reassessment under section 4.2 of this chapter is subject to approval by the department of local government finance.
(c) As used in this chapter, "professional appraiser" means an individual or firm that is certified under IC 6-1.1-31.7.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(b).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.62-1983, SEC.2; P.L.6-1997, SEC.16; P.L.90-2002, SEC.38; P.L.228-2005, SEC.8; P.L.146-2008, SEC.71; P.L.182-2009(ss), SEC.87; P.L.112-2012, SEC.12; P.L.86-2018, SEC.31; P.L.257-2019, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-18. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-26-4(c) part; 6-1-26-4.1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.1; P.L.6-1997, SEC.17. Repealed by P.L.198-2001, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-18.5. Professional Appraisal; Contract for Services; Bids Required

Sec. 18.5. (a) A county assessor may not use the services of a professional appraiser for assessment or reassessment purposes without a written contract. The contract used must be either a standard contract developed by the department of local government finance or a contract that has been specifically approved by the department. The department shall ensure that the contract:
(1) includes all of the provisions required under section 19.5(b) of this chapter; and
(2) adequately provides for the creation and transmission of real property assessment data in the form required by the legislative services agency and the department.
(b) No contract shall be made with any professional appraiser to act as technical advisor in the assessment of property, before the giving of notice and the receiving of bids from anyone desiring to furnish this service. Notice of the time and place for receiving bids for the contract shall be given by publication by one (1) insertion in two (2) newspapers of general circulation published in the county and representing each of the two (2) leading political parties in the county. If only one (1) newspaper is there published, notice in that one (1) newspaper is sufficient to comply with the requirements of this subsection. The contract shall be awarded to the lowest and best bidder who meets all requirements under law for entering a contract to serve as technical advisor in the assessment of property. However, any and all bids may be rejected, and new bids may be asked.
(c) The county council of each county shall appropriate the funds needed to meet the obligations created by a professional appraisal services contract which is entered into under this chapter.
(d) A county assessor who enters into a contract with a professional appraiser shall submit a contract to the department through the Indiana transparency Internet web site in the manner prescribed by the department. The county shall upload the contract not later than thirty (30) days after execution of the contract.
(e) The department may review any contracts uploaded under subsection (d) to ensure compliance with section 19.5 of this chapter.
As added by P.L.198-2001, SEC.13. Amended by P.L.146-2008, SEC.72; P.L.257-2019, SEC.15; P.L.236-2023, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-19. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-26-4.1 part; 6-1-26-4.2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.7; P.L.62-1983, SEC.3. Repealed by P.L.198-2001, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-19.5. Professional Appraising Services; Standard Contract or Contract Provisions

Sec. 19.5. (a) The department of local government finance shall develop a standard contract or standard provisions for contracts to be used in securing professional appraising services.
(b) The standard contract or contract provisions must contain:
(1) a fixed date by which the professional appraiser or appraisal firm shall have completed all responsibilities under the contract;
(2) a penalty clause under which the amount to be paid for appraisal services is decreased for failure to complete specified services within the specified time;
(3) a provision requiring the appraiser, or appraisal firm, to make periodic reports to the county assessor;
(4) a provision stipulating the manner in which, and the time intervals at which, the periodic reports referred to in subdivision (3) of this subsection are to be made;
(5) a precise stipulation of what service or services are to be provided and what class or classes of property are to be appraised;
(6) a provision stipulating that the contractor will generate complete parcel characteristics and parcel assessment data in a manner and format acceptable to the legislative services agency and the department of local government finance;
(7) a provision stipulating that the department of local government finance has unrestricted access to the contractor's work product under the contract; and
(8) a provision stating that the contract is void and unenforceable if the appraiser is not certified by the department of local government finance on the date that the contract is executed or the department of local government finance subsequently revokes the professional appraiser's certification under IC 6-1.1-31.7-4 after the contract is executed.
The department of local government finance may devise other necessary provisions for the contracts in order to give effect to this chapter.
(c) In order to comply with the duties assigned to it by this section, the department of local government finance may develop:
(1) one (1) or more model contracts;
(2) one (1) contract with alternate provisions; or
(3) any combination of subdivisions (1) and (2).
The department may approve special contract language in order to meet any unusual situations.
As added by P.L.198-2001, SEC.15. Amended by P.L.146-2008, SEC.73; P.L.182-2009(ss), SEC.88; P.L.257-2019, SEC.16; P.L.159-2020, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-20. Professional Appraisal; Contract Deadline

Sec. 20. The department of local government finance may establish a period, with respect to each reassessment under section 4.2 of this chapter, that is the only time during which a county assessor may enter into a contract with a professional appraiser.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(d).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.1; P.L.6-1997, SEC.18; P.L.90-2002, SEC.39; P.L.146-2008, SEC.74; P.L.112-2012, SEC.13; P.L.86-2018, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-21. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(1) part; (2) part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.2; P.L.146-2008, SEC.75; P.L.112-2012, SEC.14. Repealed by P.L.245-2015, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-21.4. Appraisal Completion Date and Reporting Requirements Under County Reassessment Plan

Sec. 21.4. (a) The appraisals of the parcels in a group under a county's reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows:
(1) The appraisal of one-third (1/3) of the parcels shall be completed before August 1 of the year in which the group's reassessment under the county reassessment plan begins.
(2) The appraisal of two-thirds (2/3) of the parcels shall be completed before November 1 of the year in which the group's reassessment under the county reassessment plan begins.
(3) The appraisal of all the parcels shall be completed before January 1 of the year following the year in which the group's reassessment under the county reassessment plan begins.
(b) If a county assessor employs a professional appraiser or a professional appraisal firm to make real property appraisals of a group of parcels under a county's reassessment plan, the professional appraiser or appraisal firm must file appraisal reports with the county assessor by the dates set forth in subsection (a).
As added by P.L.112-2012, SEC.15. Amended by P.L.111-2014, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-21.5. Repealed

As added by Acts 1981, P.L.64, SEC.2. Amended by P.L.76-1987, SEC.1; P.L.12-1992, SEC.17. Repealed by P.L.84-1995, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-22. Amounts of Assessment or Reassessment; Notice

Sec. 22. (a) If any assessing official assesses or reassesses any real property under this article (including an annual adjustment under section 4.5 of this chapter), the official shall give notice to the taxpayer and the county assessor, by mail or by using electronic mail that includes a secure Internet link to the information in the notice, of the amount of the assessment or reassessment.
(b) Each township or county assessor shall provide the notice required by this section by the earlier of:
(1) ninety (90) days after the assessor:
(A) completes the appraisal of a parcel; or
(B) receives a report for a parcel from a professional appraiser or professional appraisal firm; or
(2) April 10 of the year containing the assessment date for which the assessment or reassessment first applies, if the assessment date occurs in a year that ends before January 1, 2016, and February 10 of the year containing the assessment date for which the assessment or reassessment first applies, if the assessment date occurs in a year that begins after December 31, 2015.
(c) The notice required by this section is in addition to any required notice of assessment or reassessment included in a property tax statement under IC 6-1.1-22 or IC 6-1.1-22.5.
(d) The notice required by this section must include notice to the person of the opportunity to appeal the assessed valuation under IC 6-1.1-15-1.1.
(e) Notice of the opportunity to appeal the assessed valuation required under subsection (d) must include the following:
(1) The procedure that a taxpayer must follow to appeal the assessment or reassessment.
(2) The forms that must be filed for an appeal of the assessment or reassessment.
(3) Notice that an appeal of the assessment or reassessment requires evidence relevant to the true tax value of the taxpayer's property as of the assessment date.
(f) The notice required by this section must include notice to the taxpayer of the taxpayer's right to submit a written complaint to the department under IC 6-1.1-35.7-4(b) if a taxpayer has reason to believe that the township assessor, the county assessor, an employee of the township assessor or county assessor, or an appraiser has violated IC 6-1.1-35.7-3 or IC 6-1.1-35.7-4(a). The notice required under this subsection must include the procedure that a taxpayer must follow to submit the written complaint to the department.
[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(f)(1) part, (2) part; 6-1-26-12 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.2; P.L.6-1997, SEC.19; P.L.146-2008, SEC.76; P.L.136-2009, SEC.4; P.L.112-2012, SEC.16; P.L.111-2014, SEC.13; P.L.232-2017, SEC.4; P.L.178-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-23. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(3).]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1977, P.L.64, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-24. Notice to County Auditor of Assessed Value

Sec. 24. Immediately following an assessment or reassessment of real property, the county property tax assessment board of appeals shall notify the county auditor of the assessed value of the land and improvements so assessed. The county property tax assessment board of appeals shall give the notice on the form and in the manner prescribed by the department of local government finance.
[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(f)(1) part; 6-1-26-13.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.20; P.L.90-2002, SEC.40.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-26. Adoption or Promulgation of Documents by the Department of Local Government Finance

Sec. 26. The department of local government finance may adopt or promulgate regulations, appraisal manuals, rules, bulletins, directives, and forms for the assessment and reassessment of real property.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(d).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 4. Procedures for Real Property Assessment › 6-1.1-4-27. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(e) part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.36, SEC.2; Acts 1981, P.L.65, SEC.1; P.L.62-1983, SEC.4; P.L.332-1989(ss), SEC.4; P.L.6-1997, SEC.22. Repealed by P.L.198-2001, SEC.122.