Indiana Code 6-1.1-31-9. Reassessment; adoption of rules
Current as of: 2023 | Check for updates
|
Other versions
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.
(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:
(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.
Terms Used In Indiana Code 6-1.1-31-9
- Appraisal: A determination of property value.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(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.