Introduced Version






HOUSE BILL No. 1213

_____


DIGEST OF INTRODUCED BILL



Citations Affected: IC 6-1.1-4; IC 36-2-7-13; IC 36-6-8-5.

Synopsis: Land valuation for property tax purposes. Eliminates review by the county property tax assessment board of appeals of the determination of land values by the township assessor. Repeals the law concerning the county land valuation commission.

Effective: July 1, 2004.





Saunders, Klinker




    January 13, 2004, read first time and referred to Committee on Ways and Means.







Introduced

Second Regular Session 113th General Assembly (2004)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
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HOUSE BILL No. 1213



    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-1.1-4-13.6; (04)IN1213.1.1. -->     SECTION 1. IC 6-1.1-4-13.6, AS AMENDED BY P.L.90-2002, SECTION 37, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2004]: Sec. 13.6. (a) The township assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the township using guidelines determined by the department of local government finance. Not later than November 1 of the year preceding the year in which a general reassessment becomes effective, the assessor determining the values of land shall submit the values to the county property tax assessment board of appeals. Not later than December 1 of the year preceding the year in which a general reassessment becomes effective, the county property tax assessment board of appeals shall hold a public hearing in the county concerning those values. The property tax assessment board of appeals shall give notice of the hearing in accordance with IC 5-3-1 and shall hold the hearing after March 31 and before December 1 of the year preceding the year in which the general reassessment under IC 6-1.1-4-4 becomes effective.
    (b) The county property tax assessment board of appeals shall review the values submitted under subsection (a) and may make any modifications it considers necessary to provide uniformity and equality. The county property tax assessment board of appeals shall coordinate the valuation of property adjacent to the boundaries of the county with the county property tax assessment boards of appeals of the adjacent counties using the procedures adopted by rule under IC 4-22-2 by the department of local government finance. If the county assessor or township assessor fails to submit land values under subsection (a) to the county property tax assessment board of appeals before November 1 of the year before the date the general reassessment under IC 6-1.1-4-4 becomes effective, the county property tax assessment board of appeals shall determine the values. If the county property tax assessment board of appeals fails to determine the values before the general reassessment becomes effective, the department of local government finance shall determine the values.
    (c) The county assessor shall notify all township assessors in the county of the values as modified by the county property tax assessment board of appeals. Township assessors shall use the values determined under this section.
SOURCE: IC 36-2-7-13; (04)IN1213.1.2. -->     SECTION 2. IC 36-2-7-13, AS AMENDED BY P.L.198-2001, SECTION 105, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2004]: Sec. 13. The county fiscal body may grant to the county assessor, in addition to the compensation fixed under IC 36-2-5, a per diem for each day that the assessor is engaged in general reassessment activities. including service on the county land valuation commission. This section applies regardless of whether professional assessing services are provided under a contract to one (1) or more townships in the county.
SOURCE: IC 36-6-8-5; (04)IN1213.1.3. -->     SECTION 3. IC 36-6-8-5, AS AMENDED BY P.L.198-2001, SECTION 106, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2004]: Sec. 5. (a) When performing the real property reassessment duties prescribed by IC 6-1.1-4, a township assessor may receive per diem compensation, in addition to salary, at a rate fixed by the county fiscal body, for each day that he is engaged in reassessment activities. including service on the county land valuation commission.
    (b) Subsection (a) applies regardless of whether professional assessing services are provided to a township under contract.
SOURCE: IC 6-1.1-4-13.8; (04)IN1213.1.4. -->     SECTION 4. IC 6-1.1-4-13.8 IS REPEALED [EFFECTIVE JULY 1, 2004].