Indiana Code 6-1.1-8.5-8. Reassessment by the department; local officials and vendors under contract with local officials may not reassess
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Sec. 8. (a) For purposes of:
(2) a new assessment;
(1) a reassessment of a group of parcels under a county’s reassessment plan prepared under IC 6-1.1-4-4.2; or
Terms Used In Indiana Code 6-1.1-8.5-8
- Contract: A legal written agreement that becomes binding when signed.
- industrial facility: means a company's real property that:
Indiana Code 6-1.1-8.5-2
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- qualifying county: means a county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000). See Indiana Code 6-1.1-8.5-3
the department of local government finance shall assess each industrial facility in a qualifying county.
(b) The following may not assess an industrial facility in a qualifying county:
(1) A county assessor.
(2) A township assessor.
(3) An assessing official.
(4) A vendor under contract with a county assessor or township assessor.
(5) A county property tax assessment board of appeals.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.92; P.L.154-2006, SEC.8; P.L.112-2012, SEC.23; P.L.86-2018, SEC.39; P.L.159-2020, SEC.11.