Indiana Code 6-1.1-4-4.9. Required documentation of changes by assessor; reason that change was made
Current as of: 2023 | Check for updates
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Sec. 4.9. (a) This section applies to an assessment:
(2) occurring after December 31, 2023.
(1) under section 4.2 or 4.5 of this chapter or another law; and
Terms Used In Indiana Code 6-1.1-4-4.9
- 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
(b) If the township assessor, or the county assessor if there is no township assessor for the township, changes the underlying parcel characteristics, including age, grade, or condition, of a property from the previous year‘s assessment date, the township or county assessor shall document:
(1) each change; and
(2) the reason that each change was made.
As added by P.L.236-2023, SEC.15.