reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.7. Professional Appraisers and Professional Appraisal Firms › 6-1.1-31.7-1. "Appraiser" Defined

Sec. 1. As used in this chapter, "appraiser" refers to a professional appraiser or a professional appraisal firm that contracts with a county under IC 6-1.1-4.
As added by P.L.6-1997, SEC.108. Amended by P.L.146-2008, SEC.274.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.7. Professional Appraisers and Professional Appraisal Firms › 6-1.1-31.7-2. "Department" Defined

Sec. 2. As used in this chapter, "department" means the department of local government finance.
As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002, SEC.231.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.7. Professional Appraisers and Professional Appraisal Firms › 6-1.1-31.7-3. Rules

Sec. 3. (a) The department shall adopt rules under IC 4-22-2 for the certification and regulation of appraisers.
(b) Subject to subsection (d), the rules of the department shall provide for the following:
(1) Minimum appraiser qualifications.
(2) Minimum appraiser certification, training, and recertification requirements.
(3) Sanctions for noncompliance with assessing laws and the rules of the department, including laws and rules that set time requirements for the completion of assessments.
(4) Appraiser contract requirements.
(5) Other provisions necessary to carry out the administration of the property tax assessment laws.
(c) After December 31, 1998, a county or township may contract only with appraisers that are certified by the department under the rules described in subsection (a).
(d) The rules referred to in subsection (b) that apply to contracts with appraisers entered into after December 31, 2008, must include level two assessor-appraiser certification under IC 6-1.1-35.5 as part of the minimum appraiser qualifications for each appraiser that performs assessments on behalf of the contractor.
As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002, SEC.232; P.L.146-2008, SEC.275.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.7. Professional Appraisers and Professional Appraisal Firms › 6-1.1-31.7-3.5. Limitation on Appraiser or Technical Advisor Serving as Tax Representative

Sec. 3.5. (a) Subject to subsection (b), an individual or a firm that is:
(1) an appraiser; or
(2) a technical advisor under IC 6-1.1-4;
in a county may not serve as a tax representative of any taxpayer with respect to property subject to property taxes in the county before the county property tax assessment board of appeals with jurisdiction in that county or the Indiana board of tax review.
(b) Subsection (a) does not apply to tax representation in a county with respect to an issue of a taxpayer if:
(1) the individual or firm representing the taxpayer is no longer under contract as an appraiser or a technical advisor in the county as described in subsection (a); and
(2) the individual or firm was not directly involved with the issue of the taxpayer while under contract.
As added by P.L.228-2005, SEC.28. Amended by P.L.207-2016, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 31.7. Professional Appraisers and Professional Appraisal Firms › 6-1.1-31.7-4. Revocation of Certification

Sec. 4. (a) The department may revoke a certification issued under the rules adopted under section 3 of this chapter for at least three (3) years if it determines:
(1) that information given by an appraiser applicant was false; or
(2) the appraiser fails to meet the minimum requirements of the department.
(b) If a certification is revoked, any Indiana contract that the appraiser has is void and the contractor may not receive any additional funds under the contract.
(c) An individual at least eighteen (18) years of age who resides in Indiana and any corporation that satisfies the requirements of this chapter and the rules of the department may be certified as an appraiser.
(d) A contract for an appraiser under this chapter must contain a provision specifying that the contract is void if the appraiser's certification is revoked.
(e) The department may not limit the number of appraisers certified by this chapter so long as the appraiser meets the specifications or standards of the department.
As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002, SEC.233.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 32. Repealed

[Pre-1975 Property Tax Recodification Citations:
6-1.1-32-1formerly 6-1-38.5-16-1.1-32-2formerly 6-1-38.5-2 part6-1.1-32-3formerly 6-1-38.5-2 part6-1.1-32-4formerly 6-1-38.5-2 part6-1.1-32-5formerly 6-1-38.5-3 part6-1.1-32-6formerly 6-1-38.5-3 part; 6-1-38.5-5 part6-1.1-32-7formerly 6-1-38.5-3 part6-1.1-32-8formerly 6-1-38.5-4 part6-1.1-32-9formerly 6-1-38.5-4 part6-1.1-32-10formerly 6-1-38.5-4 part; 6-1-38.5-66-1.1-32-11formerly 6-1-38.5-5 part.]
Repealed by P.L.41-1993, SEC.53.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 33. Repealed

[Pre-1975 Property Tax Recodification Citations:
6-1.1-33-1formerly 6-1-65-16-1.1-33-2formerly 6-1-65-2 part6-1.1-33-3formerly 6-1-65-3 part; 6-1-65-4 part6-1.1-33-4formerly 6-1-65-3 part; 6-1-65-4 part6-1.1-33-5formerly 6-1-65-4 part6-1.1-33-6formerly 6-1-65-4 part.]
Repealed by P.L.178-2002, SEC.142.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 33.5. Department of Local Government Finance Division of Data Analysis › 6-1.1-33.5-2. Electronic Data Base; Software; Data Analysis; Studies; Reports

Sec. 2. The department of local government finance shall do the following:
(1) Compile an electronic data base that includes the following:
(A) The local government data base.
(B) Information on sales of real and personal property, including nonconfidential information from sales disclosure forms filed under IC 6-1.1-5.5.
(C) Personal property assessed values and data entries on personal property return forms.
(D) Real property assessed values and data entries on real property assessment records.
(E) Information on property tax exemptions, deductions, and credits.
(F) Any other data relevant to the accurate determination of real property and personal property tax assessments.
(2) Make available to each county and township software that permits the transfer of the data described in subdivision (1) to the department of local government finance in a uniform format through a secure connection over the Internet.
(3) Analyze the data compiled under this section for the purpose of performing the functions under section 3 of this chapter.
(4) Conduct continuing studies of personal and real property tax deductions, abatements, and exemptions used throughout Indiana. The department of local government finance shall, before May 1 of each even-numbered year, report on the studies at a meeting of the budget committee and submit a report on the studies to the legislative services agency for distribution to the members of the legislative council. The report must be in an electronic format under IC 5-14-6.
As added by P.L.198-2001, SEC.82. Amended by P.L.28-2004, SEC.63; P.L.64-2004, SEC.14; P.L.236-2023, SEC.52.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 33.5. Department of Local Government Finance Division of Data Analysis › 6-1.1-33.5-3. Duties

Sec. 3. The department of local government finance shall:
(1) conduct continuing studies in the areas in which the department of local government finance operates;
(2) make periodic field surveys and audits of:
(A) tax rolls;
(B) plat books;
(C) building permits;
(D) real estate transfers; and
(E) other data that may be useful in checking property valuations or taxpayer returns;
(3) assist with the department of local government finance's test checks of property valuations to serve as the basis for special reassessments under this article;
(4) assist with the department of local government finance's review of each coefficient of dispersion study for each township and county;
(5) assist with the department of local government finance's review of each sales assessment ratio study for each township and county; and
(6) report annually to the executive director of the legislative services agency, in an electronic format under IC 5-14-6, the information obtained or determined under this section for use by the executive director and the general assembly, including:
(A) all information obtained by the department of local government finance from units of local government; and
(B) all information included in:
(i) the local government data base; and
(ii) any other data compiled by the department of local government finance.
As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss), SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64; P.L.182-2009(ss), SEC.169; P.L.257-2013, SEC.30; P.L.203-2016, SEC.14; P.L.236-2023, SEC.53.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 33.5. Department of Local Government Finance Division of Data Analysis › 6-1.1-33.5-4. Powers

Sec. 4. To perform its duties, the department of local government finance may do the following:
(1) Request access to any local or state official records.
(2) Secure information from the federal government or from public or private agencies.
(3) Inspect a person's books, records, or property.
(4) Conduct a review of either all or a random sampling of personal or real property assessments.
(5) Employ professional appraisal firms to assist in making test checks of property valuations.
(6) Recommend changes in property tax administration.
(7) Use any other device or technique to equalize tax burdens or to implement this chapter.
As added by P.L.198-2001, SEC.82. Amended by P.L.236-2023, SEC.54.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 33.5. Department of Local Government Finance Division of Data Analysis › 6-1.1-33.5-5. Confidentiality of Information

Sec. 5. Information that has been provided to the legislative services agency or the department of local government finance by the federal government or by a public agency is subject to the provider's rules, if any, that concern the confidential nature of the information.
As added by P.L.198-2001, SEC.82. Amended by P.L.236-2023, SEC.55.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 33.5. Department of Local Government Finance Division of Data Analysis › 6-1.1-33.5-7. Expenditure Reports by Political Subdivision; per Capita Information; Internet Publication

Sec. 7. (a) Not later than May 1 of each calendar year, the department of local government finance shall:
(1) prepare a report that includes:
(A) each political subdivision's total amount of expenditures per person during the immediately preceding calendar year, based on the political subdivision's population determined by the most recent federal decennial census; and
(B) based on the information prepared for all political subdivisions under clause (A), the highest, lowest, median, and average amount of expenditures per person for each type of political subdivision throughout Indiana;
(2) post the report on the website maintained by the department of local government finance; and
(3) file the report:
(A) with the governor; and
(B) in an electronic format under IC 5-14-6 with the general assembly.
The report must be presented in a format that is understandable to the average individual and that permits easy comparison of the information prepared for each political subdivision under subdivision (1)(A) to the statewide information prepared for that type of political subdivision under subdivision (1)(B).
(b) The department of local government finance shall organize the report under subsection (a) to present together the information derived from each type of political subdivision.
As added by P.L.199-2005, SEC.14. Amended by P.L.236-2023, SEC.57.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 33.5. Department of Local Government Finance Division of Data Analysis › 6-1.1-33.5-8. Administration of Data Base by Contractor

Sec. 8. (a) This section applies to a system designed to permit the department of local government finance or a provider in a partnership or another arrangement with the department of local government finance to do any of the following:
(1) Receive data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or IC 36-2-9-20 in a uniform format through a secure connection over the Internet.
(2) Maintain data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or IC 36-2-9-20 in an electronic data base.
(3) Provide public access to data subject to IC 6-1.1-4-25, IC 6-1.1-5.5-3, or IC 36-2-9-20.
(b) A system described in subsection (a) must do the following:
(1) Maintain the confidentiality of data that is declared to be confidential by IC 6-1.1-5.5-3, IC 6-1.1-5.5-5, IC 6-1.1-35-9, or other provisions of law.
(2) Provide prompt notice to the department of local government finance of the receipt of data from counties and townships and other critical events, as determined by the department of local government finance.
(3) Maintain data in a form that formats the information in the file with the standard data, field, and record coding jointly required and approved by the department of local government finance and the legislative services agency.
(4) Provide data export and transmission capabilities that are compatible with the data export and transmission requirements prescribed by the office of technology established by IC 4-13.1-2-1 and jointly approved by the department of local government finance and the legislative services agency.
(5) Provide to the legislative services agency and the department of local government finance unrestricted on line access and access through data export and transmission protocols to:
(A) the data transmitted to the system; and
(B) hardware, software, and other work product associated with the system;
including access to conduct the tests and inspections of the system and data determined necessary by the department of local government finance and access to data received from counties and townships in the form submitted by the counties and townships.
(6) Maintain data in a manner that provides for prompt and accurate transfer of data to the department of local government finance, as jointly approved by the department of local government finance and the legislative services agency.
As added by P.L.146-2008, SEC.276. Amended by P.L.159-2020, SEC.50.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-1. Department of Local Government Finance Computation of New Assessment Ratios for Certain School Corporations; Publication of New Ratios

Sec. 1. In the year after a reassessment cycle of real property under a county's reassessment plan prepared under IC 6-1.1-4-4.2 is completed the department of local government finance shall compute a new assessment ratio for each school corporation located in a county in which a supplemental county levy is imposed under IC 20-45-7 or IC 20-45-8. In all other years, the department shall compute a new assessment ratio for such a school corporation if the department finds that there has been sufficient reassessment or adjustment of one (1) or more classes of property in the school district. When the department of local government finance computes a new assessment ratio for a school corporation, the department shall publish the new ratio.
[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(g); 6-1-66-2 part; 6-1-66-3 part; 6-1-66-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.237; P.L.246-2005, SEC.68; P.L.182-2009(ss), SEC.170; P.L.112-2012, SEC.46; P.L.86-2018, SEC.63.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-2. Computation of School Corporation Assessment Ratio

Sec. 2. A school corporation's assessment ratio for a particular year equals:
(1) the total assessed valuation of the property within the school district; divided by
(2) the total true tax value which the department of local government finance determines would result if the property within the school district were valued in the manner provided by law.
[Pre-1975 Property Tax Recodification Citations: 6-1-66-2 part; 6-1-66-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.27; P.L.90-2002, SEC.238.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-3. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-66-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.28; P.L.90-2002, SEC.239. Repealed by P.L.182-2009(ss), SEC.463.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-4. Random Samplings of Assessed Values and True Tax Values

Sec. 4. In order to compute the assessment ratio for a school corporation, the department of local government finance shall first make a random sampling of the assessed values and true tax values of the following classes of real and personal property:
(1) Residential.
(2) Farm.
(3) Commercial.
(4) Industrial.
[Pre-1975 Property Tax Recodification Citations: 6-1-66-3 part; 6-1-66-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.29; P.L.90-2002, SEC.240.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-5. Weighing Classes of Property Within School District

Sec. 5. When computing the assessment ratio for a school corporation, the department of local government finance shall weight the ratio to reflect the relative importance of each class of property within the school district. Before calculating a school corporation's assessment ratio, the department of local government finance shall discuss the weight to be given to each class of property with:
(1) residents of the school district; and
(2) elected officials or other individuals who are familiar with the economic base of the school district.
[Pre-1975 Property Tax Recodification Citation: 6-1-66-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.241.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-6. Notice of New Assessment Ratio

Sec. 6. (a) After the department of local government finance calculates a new assessment ratio for a school corporation and before publishing the new ratio, the department shall send a notice of the new assessment ratio to the county auditor, the county assessor, and the governing body of the school corporation. The department of local government finance shall send these notices before March 2 of each year in which the department calculates a new assessment ratio for the school corporation.
(b) Within thirty (30) days after notification of a new assessment ratio, the county auditor, the county assessor, or the governing body of the school corporation may:
(1) examine and verify the data of the department of local government finance; and
(2) make suggestions concerning the values established by the department.
(c) Before April 15 of each year in which the department of local government finance calculates a new assessment ratio for the school corporation, the department shall publish the new assessment ratio.
[Pre-1975 Property Tax Recodification Citation: 6-1-66-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.273-1999, SEC.130; P.L.90-2002, SEC.242.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-7. Department of Local Government Finance Computation of New Adjustment Factors for School Corporations; Notice of New Ratio; Designated Adjustment Factor Applies Under Certain Circumstances

Sec. 7. (a) Each year in which the department of local government finance computes a new assessment ratio for a school corporation, the department shall also compute a new adjustment factor for the school corporation. If the school corporation's assessment ratio for a year is more than ninety-nine percent (99%) but less than one hundred one percent (101%) of the state average assessment ratio for that year, the school corporation's adjustment factor is the number one (1). In all other cases, the school corporation's adjustment factor equals:
(1) the state average assessment ratio for a year; divided by
(2) the school corporation's assessment ratio for that year.
The department of local government finance shall notify the school corporation of its new adjustment factor before March 2 of the year in which the department calculates the new adjustment factor.
(b) This subsection applies in a calendar year after which a cycle under a county's reassessment plan prepared under IC 6-1.1-4-4.2 is completed. If the department of local government finance has not computed a new assessment ratio for a school corporation, the school corporation's adjustment factor is the number one (1) until the department of local government finance notifies the school corporation of the school corporation's new adjustment factor.
[Pre-1975 Property Tax Recodification Citations: 6-1-66-2 part; 6-1-66-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.273-1999, SEC.131; P.L.90-2002, SEC.243; P.L.224-2003, SEC.138; P.L.182-2009(ss), SEC.171; P.L.112-2012, SEC.47; P.L.86-2018, SEC.64.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-8. State Funds; Distribution Formula

Sec. 8. For purposes of computing the amount of state funds to be distributed to a school corporation under a formula in which adjusted assessed valuation is a factor, the school corporation's adjusted assessed valuation, except as otherwise specifically provided by law, equals the product of (1) the assessed valuation of the property within the school district, multiplied by (2) the school corporation's current adjustment factor.
[Pre-1975 Property Tax Recodification Citation: 6-1-66-5.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-9. Department of Local Government Finance; Powers and Duties

Sec. 9. In order to perform the duties assigned to it under this chapter, the department of local government finance:
(1) shall conduct continuing studies of all property which is subject to assessment in this state;
(2) may request access to all local and state official records;
(3) may secure information from the federal government or from public or private agencies;
(4) may inspect a person's books, records, or property if the item is relevant to information which the department needs in order to implement this chapter; and
(5) may adopt appropriate forms and procedures.
[Pre-1975 Property Tax Recodification Citations: 6-1-66-2 part; 6-1-66-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.244.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-10. Withholding Access to Official Records

Sec. 10. If a state or local official or employee does not give the department of local government finance access to official records which the department has asked to examine under section 9(2) of this chapter, the official's or employee's action is evidence of misconduct in the office or position which the official or employee holds.
[Pre-1975 Property Tax Recodification Citation: 6-1-66-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.245.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-11. Confidential Information

Sec. 11. Information which the department of local government finance has obtained from the federal government or a public agency under section 9(3) of this chapter is subject to the provider's rules and regulations, if any, which concern the confidential nature of the information. In addition, the information compiled by the department under this chapter is confidential until publication of the assessment ratio and then loses its confidential character only to the extent that it is used in determining the ratio.
[Pre-1975 Property Tax Recodification Citations: 6-1-66-3 part; 6-1-66-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.246.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 34. Determination of School Assessment Ratios and Adjustment Factors › 6-1.1-34-12. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-66-1.]
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 35. Supervision of Assessing Officials › 6-1.1-35-1. Duties of Department of Local Government Finance

Sec. 1. The department of local government finance shall:
(1) interpret the property tax laws of this state;
(2) instruct property tax officials about their taxation and assessment duties;
(3) see that all property assessments are made in the manner provided by law;
(4) conduct operational audits of the offices of assessing officials to determine if statutory and regulatory assignments are being completed in an effective, efficient, and productive manner; and
(5) develop and maintain a manual for all assessing officials and county assessors concerning:
(A) assessment duties and responsibilities of the various state and local officials;
(B) assessment procedures and time limits for the completion of assessment duties;
(C) changes in state assessment laws; and
(D) other matters relevant to the assessment duties of assessing officials, county assessors, and other county officials.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(2), (3); 6-1-1-28; 6-1-34-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.110; P.L.90-2002, SEC.247; P.L.146-2008, SEC.278.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-1.1. Repealed

As added by P.L.6-1997, SEC.111. Amended by P.L.1-2004, SEC.42 and P.L.23-2004, SEC.45; P.L.88-2005, SEC.12. Repealed by P.L.219-2007, SEC.150.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-2. Visit or Virtual Meeting With County by Department of Local Government Finance

Sec. 2. At least one (1) representative of the department of local government finance shall visit or virtually meet with each county in this state at least once each year. During the visit, the representative of the department shall:
(1) gather information concerning complaints with and the operation of the property tax laws;
(2) see that property tax officials are complying with this article; and
(3) see that persons who violate this article are being punished.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(11); 6-1-34-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.248; P.L.236-2023, SEC.58.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-4. Township Assessors; Instructional Meetings

Sec. 4. Each county assessor shall annually call at least one (1) meeting of the township assessors of the county. At the meeting, the county assessor shall advise and instruct the township assessors with respect to their duties under the law. In addition, another purpose of the meeting is to promote intra-county uniformity in assessment procedures. The county assessor may call additional meetings of the township assessors for the purposes stated in this section. A township assessor shall receive a per diem expense allowance for each day that he attends a meeting called by the county assessor under this section. The county council shall determine the amount of that per diem expense allowance.
[Pre-1975 Property Tax Recodification Citation: 6-1-34-1.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-5. Township Assessors; Incompetency Reported to Department of Local Government Finance

Sec. 5. If a township assessor does not perform his duties in a competent manner, the county assessor shall, in a written report, inform the department of local government finance of that fact.
[Pre-1975 Property Tax Recodification Citation: 6-1-34-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.250.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-6. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-34-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.14-1983, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-7. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-34-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.14-1983, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-8. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-34-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.14-1983, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-10. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-34-8.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.14-1983, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-11. Dismissal of Person Who Discloses Confidential Information in Unauthorized Manner; Effect of Unauthorized Disclosure by Contractor

Sec. 11. (a) An assessing official or an employee of an assessing official shall immediately be dismissed from that position if the person discloses in an unauthorized manner any information that is classified as confidential under section 9 of this chapter.
(b) If an officer or employee of an entity that contracts with a board of county commissioners or a county assessor under IC 6-1.1-36-12 discloses in an unauthorized manner any information that is classified as confidential under section 9 of this chapter:
(1) the contract between the entity and the board is void as of the date of the disclosure;
(2) the entity forfeits all right to payments owed under the contract after the date of disclosure;
(3) the entity and its affiliates are barred for three (3) years after the date of disclosure from entering into a contract with a board or a county assessor under IC 6-1.1-36-12; and
(4) the taxpayer whose information was disclosed has a right of action for triple damages against the entity.
[Pre-1975 Property Tax Recodification Citation: 6-1-34-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.114; P.L.178-2002, SEC.38; P.L.146-2008, SEC.280.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-12. Unauthorized Disclosure of Confidential Information; Recovery of Damages

Sec. 12. If a county or township official, a member of a county or state board, or an employee of such an official or board discloses in an unauthorized manner information which is classified as confidential under section 9 of this chapter, a person who owns property which the information pertains to may recover from the official, board member, or employee either:
(1) liquidated damages in the amount of five hundred dollars ($500); or
(2) the person's actual damages resulting from the unauthorized disclosure.
[Pre-1975 Property Tax Recodification Citation: 6-1-39-9.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35. Supervision of Assessing Officials › 6-1.1-35-13. Preparation of Reports, Plats, or Other Property Tax Records by Department of Local Government Finance; Expenses

Sec. 13. (a) The department of local government finance may prepare a report, plat, or other property tax record if an official:
(1) fails to make a report which is required under the general assessment provisions of this article; or
(2) fails to deliver a plat or other property tax record to the appropriate officer or board.
(b) If the department of local government finance prepares a report, plat, or property tax record, the department shall certify the expenses incurred by the department to the township or county which is served by the official who failed to perform the duty. The township or county shall pay the amount of the expenses to the treasurer of state within thirty (30) days after the department's certification. The township or county may collect amounts which it pays under this section from the official who failed to perform the duty.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-21; 6-1-34-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.251.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.2. Training of Assessing Officials › 6-1.1-35.2-1. Repealed

As added by P.L.24-1986, SEC.30. Amended by P.L.6-1997, SEC.115; P.L.90-2002, SEC.252; P.L.88-2005, SEC.13. Repealed by P.L.146-2008, SEC.802.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.2. Training of Assessing Officials › 6-1.1-35.2-2. Training Sessions; per Diem

Sec. 2. (a) In any year in which an assessing official takes office for the first time, the department of local government finance shall conduct training sessions determined under the rules adopted by the department under IC 4-22-2 for the new assessing officials. The sessions must be held at the locations described in subsection (b).
(b) To ensure that all newly elected or appointed assessing officials have an opportunity to attend the training sessions required by this section, the department of local government finance shall conduct the training sessions virtually or in person at a minimum of four (4) separate regional locations. The department shall determine the locations of the training sessions, but:
(1) at least one (1) training session must be held in the northeastern part of Indiana;
(2) at least one (1) training session must be held in the northwestern part of Indiana;
(3) at least one (1) training session must be held in the southeastern part of Indiana; and
(4) at least one (1) training session must be held in the southwestern part of Indiana.
The four (4) regional training sessions may not be held in Indianapolis. However, the department of local government finance may, after the conclusion of the four (4) training sessions, provide additional training sessions at locations determined by the department.
(c) Any new assessing official who attends:
(1) a required session during the official's term of office; or
(2) training between the date the person is elected to office and January 1 of the year the person takes office for the first time;
is entitled to receive the per diem per session set by the department of local government finance by rule adopted under IC 4-22-2 and a mileage allowance from the county in which the official resides. However, in the case of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1, the costs of the per diem and mileage allowance shall be apportioned among the participating counties in the manner specified in the ordinance establishing the multiple county property tax assessment board of appeals.
(d) A person is entitled to a mileage allowance under this section only for travel between the person's place of work and the training session nearest to the person's place of work.
As added by P.L.24-1986, SEC.30. Amended by P.L.48-1990, SEC.2; P.L.41-1993, SEC.25; P.L.6-1997, SEC.116; P.L.198-2001, SEC.83; P.L.177-2002, SEC.9; P.L.256-2003, SEC.29; P.L.146-2008, SEC.281; P.L.207-2016, SEC.22; P.L.236-2023, SEC.60.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.2. Training of Assessing Officials › 6-1.1-35.2-3. Continuing Education Sessions; per Diem

Sec. 3. (a) Each year the department of local government finance shall conduct the continuing education sessions required in the rules adopted by the department for all assessing officials and all hearing officers for the county property tax assessment board of appeals. These sessions must be conducted at the locations described in subsection (b).
(b) To ensure that all assessing officials and hearing officers have an opportunity to attend the continuing education sessions required by this section, the department of local government finance shall conduct the continuing education sessions at a minimum of four (4) separate regional locations. The department shall determine the locations of the continuing education sessions, but:
(1) at least one (1) continuing education session must be held in the northeastern part of Indiana;
(2) at least one (1) continuing education session must be held in the northwestern part of Indiana;
(3) at least one (1) continuing education session must be held in the southeastern part of Indiana; and
(4) at least one (1) continuing education session must be held in the southwestern part of Indiana.
The four (4) regional continuing education sessions may not be held in Indianapolis. However, the department of local government finance may, after the conclusion of the four (4) continuing education sessions, provide additional continuing education sessions at locations determined by the department.
(c) Any assessing official or hearing officer for the county property tax assessment board of appeals who attends required sessions is entitled to receive a mileage allowance and the per diem per session set by the department of local government finance by rule adopted under IC 4-22-2 from the county in which the official resides. However, in the case of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1, the costs of the per diem and mileage allowance shall be apportioned among the participating counties in the manner specified in the ordinances establishing the multiple county property tax assessment board of appeals. A person is entitled to a mileage allowance under this section only for travel between the person's place of work and the training session nearest to the person's place of work.
As added by P.L.24-1986, SEC.30. Amended by P.L.48-1990, SEC.3; P.L.41-1993, SEC.26; P.L.6-1997, SEC.117; P.L.198-2001, SEC.84; P.L.146-2008, SEC.282; P.L.207-2016, SEC.23.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.2. Training of Assessing Officials › 6-1.1-35.2-4. Subordinate Training

Sec. 4. The training programs prescribed by this chapter must be designed so that the attendees at a program are prepared to train their subordinates. In addition, the training programs must include:
(1) a course on basic assessment administration with an examination; and
(2) the information necessary to obtain a level one certification under rules adopted by the department of local government finance.
As added by P.L.24-1986, SEC.30. Amended by P.L.198-2001, SEC.85.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.2. Training of Assessing Officials › 6-1.1-35.2-5. County Payments for Attendance

Sec. 5. A county that is required to make a payment to an assessing official or a hearing officer for the county property tax assessment board of appeals under section 3(c) of this chapter must make the payment regardless of an appropriation. The payment may be made from the county's reassessment fund.
As added by P.L.24-1986, SEC.30. Amended by P.L.41-1993, SEC.27; P.L.6-1997, SEC.118; P.L.146-2008, SEC.283; P.L.248-2015, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-1. Conduct and Administration of Programs

Sec. 1. The department of local government finance shall:
(1) conduct an assessor-appraiser examination and certification program for level one and level two certifications; and
(2) administer a level three assessor-appraiser certification program.
The department shall design and implement the programs in a manner that maximizes the number of certified assessor-appraisers involved in the assessment process.
[Pre-Local Government Recodification Citation: 17-4-27.8-1.]
As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.90-2002, SEC.253; P.L.1-2004, SEC.43 and P.L.23-2004, SEC.46; P.L.219-2007, SEC.75.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-2. Repealed

[Pre-Local Government Recodification Citation: 17-4-27.8-2.]
As added by Acts 1980, P.L.8, SEC.56. Repealed by P.L.6-1997, SEC.239.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-3. Design of Level One and Level Two Examinations; Subject Matter of Examinations

Sec. 3. The department of local government finance shall design two (2) assessor-appraiser examinations, to be called "level one" and "level two". Both examinations should cover the subjects of real estate appraising, accounting, and property tax law. Successful performance on the level one examination requires the minimum knowledge needed for effective performance as a county or township assessor under this article. Success on the level two examination requires substantial knowledge of the subjects covered in the examination.
[Pre-Local Government Recodification Citation: 17-4-27.8-3.]
As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.6-1997, SEC.119; P.L.90-2002, SEC.254; P.L.159-2020, SEC.51.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-4. Time and Location of Examinations; Open Book Format

Sec. 4. (a) The level one examination shall be given in July, and the level two examination shall be given in August. Both level examinations also shall be offered annually immediately following the conference of the department of local government finance and at any other times that coordinate with training sessions conducted under IC 6-1.1-35.2-2. The department of local government finance may also give either or both examinations at other times throughout the year.
(b) Examinations shall be held each year, at the times prescribed in subsection (a), in Indianapolis and at not less than four (4) other convenient locations chosen by the department of local government finance.
(c) The department of local government finance may not limit the number of individuals who take the examination and shall provide an opportunity for all enrollees at each session to take the examination at that session.
(d) The department of local government finance shall:
(1) give both the level one examination and the level two examination in an open book format; and
(2) design both examinations to approximate the work an assessing official is required to perform, including the use of appropriate computer applications.
[Pre-Local Government Recodification Citation: 17-4-27.8-4.]
As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.198-2001, SEC.86; P.L.1-2002, SEC.29 and P.L.90-2002, SEC.255; P.L.1-2004, SEC.44 and P.L.23-2004, SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-4.5. Level Three Program; Rules; Course Sponsor Regulation; Fees

Sec. 4.5. (a) The department shall:
(1) administer a program for level three assessor-appraiser certifications;
(2) design a curriculum for level three assessor-appraiser certification candidates that:
(A) specifies educational criteria for acceptable tested courses offered by:
(i) nationally recognized assessing organizations;
(ii) postsecondary educational institutions; or
(iii) other education delivery organizations;
in each subject matter area of the curriculum; and
(B) requires superior knowledge of assessment administration and property valuation concepts; and
(3) carry out a program to approve courses that meet the requirements of the curriculum described in subdivision (2) and approve course sponsors that provide these courses.
Only an approved sponsor may offer a course that meets the curriculum requirements for level three assessor-appraiser certification candidates. The department shall establish procedures and requirements for courses and course sponsors that permit the department to verify that sponsors and courses meet the standards established by the department and that candidates comply with these standards. The department shall maintain a list of approved sponsors and approved courses that meet the criteria for the level three assessor-appraiser certification curriculum designed under subsection (a)(2).
(b) The department may adopt rules under IC 4-22-2 to implement this section. The department may adopt temporary rules in the manner provided for the adoption of emergency rules in IC 4-22-2-37.1 to carry out a program to approve courses that meet the requirements of the curriculum described in subdivision (2) and approve course sponsors that provide these courses. A temporary rule adopted under this subsection expires on the earliest of the following:
(1) The date specified in the temporary rule.
(2) The date that another temporary rule or rule adopted under IC 4-22-2 supersedes or repeals the temporary rule.
(3) January 1, 2014.
(c) The department of local government finance may establish fair and reasonable fees for level three assessor-appraiser examinations and certifications under this chapter. However, the fees do not apply to an assessing official, a hearing officer for a county property tax assessment board of appeals, or an employee of an assessing official or county property tax assessment board of appeals who is taking the level three examination for the first time.
As added by P.L.219-2007, SEC.76. Amended by P.L.146-2012, SEC.6; P.L.13-2013, SEC.17; P.L.38-2021, SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 35.5. Assessor-Appraiser Examination and Certification › 6-1.1-35.5-5. Eligibility for Programs

Sec. 5. A county or township assessor, a member or hearing officer of the county property tax assessment board of appeals, or a member of the public may apply for and take the level one examination. A person who is successful on the level one examination may apply for and take the level two examination. A person who is successful on the level two examination may apply for level three certification upon completion of the requirements specified in section 4.5 of this chapter.
[Pre-Local Government Recodification Citation: 17-4-27.8-5.]
As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.6-1997, SEC.120; P.L.219-2007, SEC.77; P.L.159-2020, SEC.52.