reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-5. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.26. Repealed by P.L.33-1994, SEC.4.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-7. Repealed

[1975 Property Tax Recodification Citations: 6-1-37-5; 6-1-37-4 part; 6-1-37-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1982, P.L.1, SEC.8; P.L.69-1983, SEC.7; P.L.12-1992, SEC.26. Repealed by P.L.41-1993, SEC.54.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 Appeals 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 appeals 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 January 15 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 appeals filed with the county PTABOA.
(2) The appeals, 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 appeals, 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 appeals 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.
(8) The total number of parcels in the county.
(9) The total reduction in assessed valuations requested by appellants in the reporting year.
(10) The total reduction in assessed valuations approved by the county PTABOA in the reporting year.
(11) The average length of time for an appeal in the reporting year.
(12) The number of appeals for:
(A) agricultural parcels;
(B) residential parcels;
(C) commercial parcels;
(D) industrial parcels;
(E) utility parcels;
(F) exempt parcels; and
(G) mobile or manufactured homes.
(13) The number of appeals withdrawn.
(14) The number of appeals where a taxpayer is represented by:
(A) a tax representative; or
(B) an attorney.
(15) Any other information as required by the department of local government finance.
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 appeals 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; P.L.174-2022, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 29. Repealed

[Pre-1975 Property Tax Recodification Citations:
6-1.1-29-1formerly 6-1-46-4 part6-1.1-29-2formerly 6-1-46-4 part6-1.1-29-3formerly 6-1-46-4 part6-1.1-29-4formerly 6-1-46-4 part6-1.1-29-5formerly 6-1-46-4 part6-1.1-29-6formerly 6-1-46-4 part6-1.1-29-7formerly 6-1-46-4 part6-1.1-29-8formerly 6-1-46-4 part
Pre-Local Government Recodification Citations:
6-1.1-29-4formerly 6-1.1-29-4; 18-4-4-4.5 part.]
Repealed by P.L.257-2019, SEC.60.
2023 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. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-64-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 30. General Provisions Concerning the Department of Local Government Finance › 6-1.1-30-2. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-64-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 30. General Provisions Concerning the Department of Local Government Finance › 6-1.1-30-3. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-64-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 30. General Provisions Concerning the Department of Local Government Finance › 6-1.1-30-4. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-38-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 30. General Provisions Concerning the Department of Local Government Finance › 6-1.1-30-5. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-1-18.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 30. General Provisions Concerning the Department of Local Government Finance › 6-1.1-30-9. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-64-3 part; 6-1-65-2 part; 6-1-66-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 30. General Provisions Concerning the Department of Local Government Finance › 6-1.1-30-11. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.99. Repealed by P.L.198-2001, SEC.122.
2023 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.
2023 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.
2023 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 ensure that property taxes levied by political subdivisions are timely billed and mailed under the provisions of this article;
(3) shall ensure that assessments of properties under this article are uniform and equal;
(4) shall ensure that the restrictions on budgets and levies prescribed under this article are enforced;
(5) shall ensure that the penalties prescribed under this article are enforced;
(6) shall investigate the property tax laws and systems of other states and countries;
(7) 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
(8) 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; P.L.236-2023, SEC.48.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 30. General Provisions Concerning the Department of Local Government Finance › 6-1.1-30-18. Local Units That Impose a Food and Beverage Tax; Annual Reporting Requirements to the State Board of Accounts; Reports Posted on the Computer Gateway

Note: This version of section added by P.L.236-2023, SEC.49, effective 5-4-2023. See also following version of this section added by P.L.201-2023, SEC.92, effective 7-1-2023.
Sec. 18. (a) Before March 1, 2024, and before March 1 of every year thereafter, each local unit that imposes a food and beverage tax under IC 6-9 shall provide a report to the state board of accounts that includes:
(1) every expenditure of funds by the local unit;
(2) each local governmental entity, or instrumentality of a local governmental entity, that received a distribution; and
(3) every expenditure of funds by each local governmental entity described in subdivision (2);
from amounts received from the food and beverage tax imposed by the local unit during the previous calendar year.
(b) The report required under subsection (a) must include for each check, expenditure, distribution, or payment:
(1) the date and amount of the check, expenditure, distribution, or payment;
(2) the payee or recipient;
(3) the specific purpose, including whether the check, expenditure, distribution, or payment was for an employee salary or a capital project; and
(4) if applicable, a description of the project for which the check, expenditure, distribution, or payment was made.
(c) The report required under subsection (a) must be in a format and on a form prescribed by the state board of accounts.
(d) The state board of accounts shall post a report received under subsection (a) on the department of local government finance's computer gateway.
(e) The requirements under subsection (a) do not apply to taxes collected under:
(1) IC 6-9-12 that are distributed to the capital improvement board of managers created by IC 36-10-9-3;
(2) IC 6-9-35 that are distributed to the capital improvement board of managers created by IC 36-10-9-3; and
(3) IC 6-9-33 that are distributed to the capital improvement board of managers created by IC 36-10-8.
As added by P.L.236-2023, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 30. General Provisions Concerning the Department of Local Government Finance › 6-1.1-30-18-b. Annual Property Tax Data Report; Required Contents

Note: This version of section added by P.L.201-2023, SEC.92, effective 7-1-2023. See also preceding version of this section added by P.L.236-2023, SEC.49, effective 5-4-2023.
Sec. 18. The department of local government finance shall annually complete a report containing the following property tax data by counties:
(1) Information showing the:
(A) total amount of tax delinquencies;
(B) total amount of the administrative costs of the offices of township assessors (if any), the offices of county assessors, the offices of county auditors, and the offices of county treasurers; and
(C) total amount of other local taxes collected.
(2) An abstract of taxable real and personal property, which must include a recital of the number and the total amount of property tax deductions and exemptions granted to any person under the Constitution of the State of Indiana and the laws of the state.
The department of local government finance shall publish the report not later than December 31 following the end of each state fiscal year.
As added by P.L.201-2023, SEC.92.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-2. Authorization to Adopt Rules; Prescribe and Amend Forms; Authorization to Enforce Use of Forms Prescribed

Sec. 2. (a) The department of local government finance may:
(1) adopt rules in the manner prescribed in IC 4-22-2; and
(2) prescribe forms, including property tax forms, property tax returns, and notice forms.
(b) The department of local government finance may, through the Indiana archives and records administration, amend at any time the forms that the department of local government finance prescribes under this article.
(c) The department of local government finance may enforce the use of forms that the department of local government finance prescribes under this article.
(d) The department of local government finance may enforce the manner of submission for forms that the department of local government finance prescribes under this article.
(e) Forms that were prescribed by the department of local government finance and approved by the Indiana archives and records administration before July 1, 2016, are legalized and validated.
[Pre-1975 Property Tax Recodification Citation: 6-1-33-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.24; P.L.90-2002, SEC.218; P.L.203-2016, SEC.13; P.L.236-2023, SEC.50.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-3. Information Considered in Preparation of Rules, Regulations, Property Tax Forms, and Property Tax Returns

Sec. 3. In the preparation of rules, regulations, property tax forms, and property tax returns, the department of local government finance may consider:
(1) data compiled by the federal government;
(2) data compiled by this state and its taxing authorities;
(3) data compiled and studies made by a state college or university;
(4) generally accepted practices of appraisers, including generally accepted property assessment valuation and mass appraisal principles and practices;
(5) generally accepted indices of construction costs;
(6) for assessment dates after February 28, 2001, generally accepted indices of income accruing from real property;
(7) sales data compiled for generally comparable properties; and
(8) any other information which is available to the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-33-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.102; P.L.90-2002, SEC.219; P.L.1-2004, SEC.38 and P.L.23-2004, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-4. Copies of Promulgations

Sec. 4. When the department of local government finance prescribes or promulgates a rule, regulation, property tax form, property tax return, notice form, bulletin, directive, or any other paper, the department shall:
(1) send copies of it to the local taxing officials;
(2) send a copy of it to the executive director of the legislative services agency in an electronic format under IC 5-14-6, if it is not published in the Indiana Register under IC 4-22; and
(3) maintain copies of it for general distribution.
[Pre-1975 Property Tax Recodification Citation: 6-1-33-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.220; P.L.146-2008, SEC.270.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-5. True Tax Value; Factors Considered by Assessing Officials

Sec. 5. (a) Subject to this article, the rules adopted by the department of local government finance are the basis for determining the true tax value of tangible property.
(b) Assessing officials shall:
(1) comply with the rules, appraisal manuals, bulletins, and directives adopted by the department of local government finance;
(2) use the property tax forms, property tax returns, and notice forms prescribed by the department; and
(3) collect and record the data required by the department.
(c) In assessing tangible property, the assessing officials may consider factors in addition to those prescribed by the department of local government finance if the use of the additional factors is first approved by the department. Each assessing official shall indicate on the official's records for each individual assessment whether:
(1) only the factors contained in the department's rules, forms, and returns have been considered; or
(2) factors in addition to those contained in the department's rules, forms, and returns have been considered.
[Pre-1975 Property Tax Recodification Citations: 6-1-23-8; 6-1-26-1(c); 6-1-26-15; 6-1-26-16; 6-1-33-2; 6-1-33-7; 6-1-34-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.22; P.L.6-1997, SEC.103; P.L.90-2002, SEC.221; P.L.1-2004, SEC.39 and P.L.23-2004, SEC.42; P.L.146-2008, SEC.271.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-6. Real Property Assessment; Classification of Land and Improvements; Valuation of Improved Property; Determination of True Tax Value

Sec. 6. (a) With respect to the assessment of real property, the rules of the department of local government finance shall provide for:
(1) the classification of land on the basis of:
(A) acreage;
(B) lots;
(C) size;
(D) location;
(E) use;
(F) productivity or earning capacity;
(G) applicable zoning provisions;
(H) accessibility to highways, sewers, and other public services or facilities; and
(I) any other factor that the department determines by rule is just and proper; and
(2) the classification of improvements on the basis of:
(A) size;
(B) location;
(C) use;
(D) type and character of construction;
(E) age;
(F) condition;
(G) cost of reproduction;
(H) market segmentation; and
(I) any other factor that the department determines by rule is just and proper.
(b) With respect to the assessment of real property, the rules of the department of local government finance shall include instructions for determining:
(1) the proper classification of real property;
(2) the size of real property;
(3) the effects that location and use have on the value of real property;
(4) the productivity or earning capacity of:
(A) agricultural land; and
(B) real property regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more;
(5) sales data for generally comparable properties; and
(6) the true tax value of real property based on the factors listed in this subsection and any other factor that the department determines by rule is just and proper.
(c) With respect to the assessment of real property, true tax value does not mean fair market value.
(d) With respect to the assessment of an improved property, a valuation does not reflect the true tax value of the improved property if the purportedly comparable sale properties supporting the valuation have a different market or submarket than the current use of the improved property, based on a market segmentation analysis. Any market segmentation analysis must be conducted in conformity with generally accepted appraisal principles and is not limited to the categories of markets and submarkets enumerated in the rules or guidance materials adopted by the department of local government finance.
(e) True tax value does not mean the value of the property to the user.
(f) Subject to this article, true tax value shall be determined under the rules of the department of local government finance. The department's rules may include examples to illustrate true tax value.
[Pre-1975 Property Tax Recodification Citation: 6-1-33-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.27; P.L.42-1984, SEC.2; P.L.24-1986, SEC.23; P.L.90-2002, SEC.222; P.L.1-2004, SEC.40 and P.L.23-2004, SEC.43; P.L.154-2006, SEC.52; P.L.204-2016, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-7. Assessment of Personal Property; Classification

Sec. 7. (a) With respect to the assessment of personal property, the rules of the department of local government finance shall provide for the classification of personal property on the basis of:
(1) date of purchase;
(2) location;
(3) use;
(4) depreciation, obsolescence, and condition; and
(5) any other factor that the department determines by rule is just and proper.
(b) With respect to the assessment of personal property, the rules of the department of local government finance shall include instructions for determining:
(1) the proper classification of personal property;
(2) the effect that location has on the value of personal property;
(3) the cost of reproducing personal property;
(4) the depreciation, including physical deterioration and obsolescence, of personal property;
(5) the productivity or earning capacity of mobile homes regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more;
(6) the true tax value of mobile homes assessed under IC 6-1.1-7 (other than mobile homes subject to the preferred valuation method under IC 6-1.1-4-39(b)) as the least of the values determined using the following:
(A) The National Automobile Dealers Association Guide.
(B) The purchase price of a mobile home if:
(i) the sale is of a commercial enterprise nature; and
(ii) the buyer and seller are not related by blood or marriage.
(C) Sales data for generally comparable mobile homes;
(7) the true tax value at the time of acquisition of computer application software, for the purpose of deducting the value of computer application software from the acquisition cost of tangible personal property whenever the value of the tangible personal property that is recorded on the taxpayer's books and records reflects the value of the computer application software; and
(8) the true tax value of personal property based on the factors listed in this subsection and any other factor that the department determines by rule is just and proper.
(c) In providing for the classification of personal property and the instructions for determining the items listed in subsection (b), the department of local government finance shall not include the value of land as a cost of producing tangible personal property subject to assessment.
(d) With respect to the assessment of personal property, true tax value does not mean fair market value. Subject to this article, true tax value is the value determined under rules of the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-33-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.5; P.L.42-1984, SEC.3; P.L.24-1986, SEC.24; P.L.90-2002, SEC.223; P.L.1-2004, SEC.41 and P.L.23-2004, SEC.44; P.L.214-2005, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-8. Exchange of Information With Other States or United States

Sec. 8. The department of local government finance may adopt rules and regulations to govern the interchange of information with an officer or agency of another state or the United States. The department of local government finance may, pursuant to those rules and regulations, furnish any information in its possession to such an officer or agency if the information is furnished under a reciprocal arrangement which provides that the department shall receive like information from the officer or agency.
[Pre-1975 Property Tax Recodification Citation: 6-1-33-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.224.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-9. Reassessment; Adoption of Rules

Sec. 9. (a) Subject to subsections (b) and (c), the department of local government finance may adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 at any time after a reassessment has begun under a county's reassessment plan.
(b) Any rules adopted by the department of local government finance for the appraisal of real property may not apply to any appraisal contemporaneously being conducted under a county's reassessment plan. Rules adopted by the department of local government finance may first apply to the reassessment phase beginning in the following calendar year under a county's reassessment plan.
(c) The department of local government finance may adopt rules under IC 4-22-2 after June 30, 2016, and before September 1, 2017, that:
(1) concern or include market segmentation under section 6 of this chapter; and
(2) affect assessments for the January 1, 2018, assessment date.
As added by P.L.14-1983, SEC.3. Amended by P.L.55-1986, SEC.3; P.L.90-2002, SEC.225; P.L.112-2012, SEC.44; P.L.255-2017, SEC.19; P.L.86-2018, SEC.61; P.L.257-2019, SEC.62.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-10. Rules Governing Filing, Refunds, and Tax Payments Relating to Amended Personal Property Returns

Sec. 10. (a) The department of local government finance shall adopt rules under IC 4-22-2 to govern the:
(1) filing of amended personal property tax returns under IC 6-1.1-3-7.5; and
(2) refunds, additional assessments, and tax payments related to an amended personal property tax return.
(b) The rules adopted under subsection (a) may provide that the tax adjustments related to an amended return shall be delayed to a year after the year in which personal property taxes related to the original personal property tax return are first due and payable.
As added by P.L.6-1997, SEC.104. Amended by P.L.90-2002, SEC.226.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-11.5. Rules Governing Practice of Representatives in Proceedings

Sec. 11.5. (a) Subject to subsection (b), the department of local government finance shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the property tax assessment board of appeals and the department of local government finance.
(b) Except as provided in subsection (c), a rule adopted under subsection (a) may not:
(1) restrict the ability of a representative to practice before the property tax assessment board of appeals or the department of local government finance based on the fact that the representative is not an attorney admitted to the Indiana bar;
(2) restrict the admissibility of written or oral testimony of a representative or other witness based upon the manner in which the representative or other witness is compensated; or
(3) restrict the ability of a certified public accountant to represent a client in a matter that relates only to the taxation of personal property or distributable property (as defined in 50 IAC 5.1-1-9).
(c) A rule adopted under subsection (a) may require a representative in a proceeding before the property tax assessment board of appeals or the department of local government finance to be an attorney admitted to the Indiana bar if the matter under consideration in the proceeding is:
(1) an exemption for which an application is required under IC 6-1.1-11;
(2) a claim that taxes are illegal as a matter of law;
(3) a claim regarding the constitutionality of an assessment; or
(4) any other matter that requires representation that involves the practice of law.
(d) This subsection applies to a petition that is filed with the property tax assessment board of appeals or a matter under consideration by the department of local government finance before the adoption of a rule under subsection (a) that establishes new standards for:
(1) the presentation of evidence or testimony; or
(2) the practice of representatives.
The property tax assessment board of appeals or the department of local government finance may not dismiss a petition or reject consideration of a matter solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner with an opportunity to present evidence, testimony, or representation in compliance with the rule.
As added by P.L.198-2001, SEC.77. Amended by P.L.255-2017, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns › 6-1.1-31-12. Rules Governing Reduction and Increase of Assessed Valuations

Sec. 12. The state board of tax commissioners shall adopt rules under IC 4-22-2 to govern the reduction and increase of assessed valuations by the county assessor under IC 6-1.1-13 to attain a just and equal basis of assessment among the taxpayers in the county. The rules must specify the procedures and standards to be used by the county assessor.
As added by P.L.6-1997, SEC.106.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.5. Computer Specifications › 6-1.1-31.5-1. "Department" Defined

Sec. 1. As used in this chapter "department" means the department of local government finance.
As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.227.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.5. Computer Specifications › 6-1.1-31.5-2. Adoption of Rules; Computer Specification Standards; Assessment Information; Contracts

Sec. 2. (a) Subject to section 3.5 of this chapter, the department shall adopt rules under IC 4-22-2 to prescribe computer specification standards and for the certification of:
(1) computer software;
(2) software providers;
(3) computer service providers; and
(4) computer equipment providers.
(b) The rules of the department shall provide for:
(1) the effective and efficient administration of assessment laws;
(2) the prompt updating of assessment data;
(3) the administration of information contained in the sales disclosure form, as required under IC 6-1.1-5.5; and
(4) other information necessary to carry out the administration of the property tax assessment laws.
(c) After June 30, 2008, subject to section 3.5 of this chapter, a county may contract only for computer software and with software providers, computer service providers, and equipment providers that are certified by the department under the rules described in subsection (a). The department shall prescribe a standard contract or standard contract provisions for purposes of this subsection.
(d) A county that enters into a contract for computer software and with a software provider, computer service provider, or equipment provider shall upload the contract to the Indiana transparency Internet web site in the manner prescribed by the department. The county shall upload the contract not later than three (3) days after execution of the contract. A contract may not take effect until the contract is uploaded to the Indiana transparency Internet web site as provided in this subsection. The department may review any contract uploaded under this subsection to ensure compliance with this section.
As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.228; P.L.228-2005, SEC.25; P.L.146-2008, SEC.272; P.L.182-2009(ss), SEC.168; P.L.257-2019, SEC.63.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.5. Computer Specifications › 6-1.1-31.5-2.5. Improvements; Application of Deductions and Exemptions

Sec. 2.5. (a) Except as provided in subsection (b), for purposes of attributing the amount of:
(1) a property tax deduction under IC 6-1.1-12;
(2) an economic revitalization area deduction under IC 6-1.1-12.1;
(3) an investment deduction under IC 6-1.1-12.4; or
(4) a property tax exemption under IC 6-1.1-10;
to the gross assessed value of a property, a deduction or exemption described in subdivisions (1) through (4) that is specific to an improvement shall be applied only to the assessed value allocation pertaining to that improvement.
(b) To the extent that a deduction or exemption amount is not specific to an improvement, the deduction or exemption amount shall be applied to the gross assessed value of the property in the order that will maximize the benefit of the deduction or exemption to the taxpayer.
As added by P.L.257-2019, SEC.64.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.5. Computer Specifications › 6-1.1-31.5-4. Rules for Statewide Guidelines for Standardized Forms and Notices

Sec. 4. The department shall adopt rules and procedures to provide statewide guidelines for standardized forms and notices.
As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.229.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.5. Computer Specifications › 6-1.1-31.5-5. Revocation of Certification; Qualifications of Providers

Sec. 5. (a) The department may revoke a certification issued under section 2 of this chapter for at least three (3) years if it determines:
(1) that information given by an applicant was false; or
(2) the product, provider, or service certified does not meet the minimum requirements of the department.
(b) If a certification is revoked, any Indiana contract that the provider has is void and the contractor may not receive any additional funds under the contract.
(c) An individual at least eighteen (18) years of age who resides in Indiana and any corporation that satisfies the requirements of this chapter and the rules of the department may be certified as:
(1) a software provider;
(2) a service provider; or
(3) a computer equipment provider.
(d) A person may not sell, buy, trade, exchange, option, lease, or rent software, computer equipment, or service to a county under this chapter without a certification from the department.
(e) A contract for computer software, computer equipment, a computer operating program or computer system service providers under this chapter must contain a provision specifying that the contract is void if the provider's certification is revoked.
(f) The department may not limit the number of systems or providers certified by this chapter so long as the system or provider meets the specifications or standards of the department.
As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.230; P.L.228-2005, SEC.27.