Introduced Version
SENATE BILL No. 12
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 3-8-1; IC 6-1.1-35.5-1.2; IC 36-2; IC 36-6-5-4.
Synopsis: County and township assessor qualifications. Provides that
after June 30, 2013, each: (1) county assessor; and (2) township
assessor; who has not attained the certification of a level three
assessor-appraiser must either employ a certified level three
assessor-appraiser or retain the services of a certified level three
assessor-appraiser as an independent contractor. Provides that if an
assessor does not comply with these requirements, the county executive
shall order the county auditor to withhold the salary of the assessor,
unless the county executive makes certain findings. Deletes the
requirement that candidates for county assessor must have attained the
certification of a level three assessor-appraiser. Deletes the requirement
that candidates for township assessor must have attained the
certification of a level three assessor-appraiser before taking office.
Effective: July 1, 2013.
Boots
January 7, 2013, read first time and referred to Committee on Local Government.
Introduced
First Regular Session 118th General Assembly (2013)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
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SENATE BILL No. 12
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 3-8-1-23; (13)IN0012.1.1. -->
SECTION 1. IC 3-8-1-23, AS AMENDED BY P.L.146-2012,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 23.
(a) A candidate for the office of county
assessor must:
(1) have resided in the county for at least one (1) year before the
election, as provided in Article 6, Section 4 of the Constitution of
the State of Indiana;
(2) own real property located in the county upon taking office;
and
(3) fulfill the requirements of subsections (b) through (d), as
applicable.
(b) A candidate for the office of county assessor who runs in an
election after June 30, 2008, must
(3) have attained the certification of a level two assessor-appraiser
under IC 6-1.1-35.5.
(c) A candidate for the office of county assessor who:
(1) did not hold the office of county assessor on January 1, 2012;
and
(2) runs in an election after January 1, 2012;
must have attained the certification of a level three assessor-appraiser
under IC 6-1.1-35.5.
(d) A candidate for the office of county assessor who:
(1) held the office of county assessor on January 1, 2012; and
(2) runs in an election after January 1, 2016;
must have attained the certification of a level three assessor-appraiser
under IC 6-1.1-35.5.
SOURCE: IC 3-8-1-23.6; (13)IN0012.1.2. -->
SECTION 2. IC 3-8-1-23.6, AS ADDED BY P.L.146-2008,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 23.6. (a) A person who runs in an election after
June 30, 2008, for the office of township assessor under IC 36-6-5-1
must have attained the certification of a level two assessor-appraiser
under IC 6-1.1-35.5 before taking office.
(b) A person who runs in an election after January 1, 2012, for the
office of township assessor under IC 36-6-5-1 must have attained the
certification of a level three assessor-appraiser under IC 6-1.1-35.5
before taking office.
SOURCE: IC 6-1.1-35.5-1.2; (13)IN0012.1.3. -->
SECTION 3. IC 6-1.1-35.5-1.2 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 1.2. (a) After June 30, 2013, each:
(1) county assessor; and
(2) township assessor;
who has not attained the certification of a level three
assessor-appraiser under this chapter must either employ at least
one (1) certified level three assessor-appraiser or retain the
services of at least one (1) certified level three assessor-appraiser
as an independent contractor.
(b) If an assessor does not comply with subsection (a), the
county executive shall order the county auditor to withhold the
salary of the assessor, and the county auditor shall withhold the
assessor's salary until the assessor complies with subsection (a),
unless the county executive finds that:
(1) the failure of the assessor to comply with subsection (a) is
the result of unusual circumstances beyond the control of the
assessor;
(2) the assessor is making efforts to comply with subsection
(a); and
(3) because of the unusual circumstances described in
subdivision (1), withholding the salary of the assessor would
be unreasonable.
(c) If:
(1) the county executive orders a county auditor to withhold
the salary of an assessor under subsection (b); and
(2) the assessor subsequently complies with subsection (a);
the assessor is not entitled to the assessor's salary for the period
during which the assessor's salary was withheld under subsection
(b).
SOURCE: IC 36-2-15-5; (13)IN0012.1.4. -->
SECTION 4. IC 36-2-15-5, AS AMENDED BY P.L.146-2008,
SECTION 693, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 5. (a) The county assessor shall
perform the functions assigned by statute to the county assessor,
including the following:
(1) Countywide equalization.
(2) Selection and maintenance of a countywide computer system.
(3) Certification of gross assessments to the county auditor.
(4) Discovery of omitted property.
(5) In:
(A) a township in which the transfer of duties of the elected
township assessor is required by subsection (c); or
(B) a township in which the duties relating to the assessment
of tangible property are not required to be performed by a
township assessor elected under IC 36-6-5;
performance of the assessment duties prescribed by IC 6-1.1.
(b) A transfer of duties between assessors does not affect:
(1) any assessment, assessment appeal, or other official action
made by an assessor before the transfer; or
(2) any pending action against, or the rights of any party that may
possess a legal claim against, an assessor that is not described in
subdivision (1).
Any assessment, assessment appeal, or other official action of an
assessor made by the assessor within the scope of the assessor's official
duties before the transfer is considered as having been made by the
assessor to whom the duties are transferred.
(c) If:
(1) for a particular general election after
June 30, 2008,
December 31, 2012, the person elected to the office of township
assessor has not attained the certification of a level two
assessor-appraiser
as provided in IC 3-8-1-23.6; or
(2) for
a particular the 2012 general election,
after January 1,
2012, the person elected to the office of township assessor has not
attained the certification of a level three assessor-appraiser as
provided in IC 3-8-1-23.6
(before its amendment in the 2013
session of the general assembly);
before the date the term of office begins, the assessment duties
prescribed by IC 6-1.1 that would otherwise be performed in the
township by the township assessor are transferred to the county
assessor on that date. If assessment duties in a township are transferred
to the county assessor under this subsection, those assessment duties
are transferred back to the township assessor if at a later election a
person who has attained the required level of certification referred to
in subdivision (1) or (2) (as applicable) is elected to the office of
township assessor.
(d) If assessment duties in a township are transferred to the county
assessor under subsection (c), the office of elected township assessor
remains vacant for the period during which the assessment duties
prescribed by IC 6-1.1 are transferred to the county assessor.
(e) A referendum shall be held under sections 7.4 through 11 of this
chapter in each township in which the number of parcels of real
property on January 1, 2008, is at least fifteen thousand (15,000) to
determine whether to transfer to the county assessor the assessment
duties prescribed by IC 6-1.1 that would otherwise be performed by the
elected township assessor of the township.
SOURCE: IC 36-2-16-8; (13)IN0012.1.5. -->
SECTION 5. IC 36-2-16-8, AS AMENDED BY P.L.146-2008,
SECTION 699, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 8. (a) The county assessor may
appoint the number of full-time or part-time deputies and employees
authorized by the county fiscal body.
(b) After June 30, 2009, Subject to IC 6-1.1-35.5-1.2, an employee
of the county assessor who performs real property assessing duties
must have attained the level of certification under IC 6-1.1-35.5 that
the county assessor is required to attain under IC 3-8-1-23.
SOURCE: IC 36-6-5-4; (13)IN0012.1.6. -->
SECTION 6. IC 36-6-5-4, AS ADDED BY P.L.146-2008,
SECTION 712, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2013]: Sec. 4.
After June 30, 2009, Subject to
IC 6-1.1-35.5-1.2, an employee of a township assessor who performs
real property assessing duties must have attained the level of
certification under IC 6-1.1-35.5 that the township assessor is required
to attain under IC 3-8-1-23.6.