Indiana Code 6-1.1-22.5-20. Department of local government finance emergency rules to take into account certain real property assessment changes
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style=”font-size: 10pt”> Sec. 20. For purposes of a provisional statement under section 6 of this chapter, the department of local government finance may adopt emergency rules under IC 4-22-2-37.1 to provide a methodology for a county treasurer to issue provisional statements with respect to real property, taking into account new construction of improvements placed on the real property, damage, and other losses related to the real property:
(2) before the assessment date to which the provisional statement applies.
(1) after the assessment date of the year preceding the assessment date to which the provisional statement applies; and
Terms Used In Indiana Code 6-1.1-22.5-20
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- provisional statement: refers to a provisional property tax statement required by section 6 or 6. See Indiana Code 6-1.1-22.5-2
- real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
The department of local government finance may extend an emergency rule adopted under this section for an unlimited number of extension periods by adopting another emergency rule under IC 4-22-2-37.1.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.164; P.L.112-2012, SEC.40; P.L.140-2013, SEC.5; P.L.245-2015, SEC.15; P.L.86-2018, SEC.54.