Sec. 1. The department of local government finance shall:

(1) interpret the property tax laws of this state;

Terms Used In Indiana Code 6-1.1-35-1

(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.