Introduced Version
HOUSE BILL No. 2089
_____
DIGEST OF INTRODUCED BILL
Citations Affected:
IC 6-1.1-28-1
;
IC 36-2-15
;
IC 36-6-8-6.
Synopsis: Property tax administration. Provides that if the county
assessor is a certified level 2 assessor-appraiser, the board of county
commissioners may waive the requirement that one of the freehold
members appointed by the board to the county property tax assessment
board of appeals must be a certified level 2 assessor-appraiser. Allows
the county assessor, fiscal body, and commissioners, if necessary, to
waive the requirement that not more than three of the five members of
the county property tax assessment board of appeals may be members
of the same political party. Also allows a waiver, if necessary, of the
requirement that at least three members of the county property tax
assessment board of appeals must be residents of the county. Provides
that beginning January 1, 2002, in each county, the county assessor or
an employee of the county assessor must be a certified level 2
assessor-appraiser. Provides that a county assessor who becomes a
certified level 2 assessor-appraiser is entitled to a salary increase of
$1,000. Provides that a certified level 2 assessor-appraiser who
becomes county assessor is entitled to a salary $1,000 higher than the
salary of the previous county assessor if the previous county assessor
was not a certified level 2 assessor-appraiser. Provides that an
employee of a county assessor or township assessor who becomes a
certified level 2 assessor-appraiser is entitled to a salary increase of
$500.
Effective: July 1, 2001; January 1, 2002.
Klinker, Scholer, Bauer, Ayres
January 17, 2001, read first time and referred to Committee on Ways and Means.
Introduced
First Regular Session 112th General Assembly (2001)
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
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in
this style type. Also, the
word
NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in
this style type or
this style type reconciles conflicts
between statutes enacted by the 2000 General Assembly.
HOUSE BILL No. 2089
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 6-1.1-28-1; (01)IN2089.1.1. -->
SECTION 1.
IC 6-1.1-28-1
IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2001]: Sec. 1.
(a) Each county shall
have a county property tax assessment board of appeals composed of
individuals who are at least eighteen (18) years of age and
knowledgeable in the valuation of property.
(b) The fiscal body of the county shall appoint two (2) individuals
to the
county property tax assessment board
of appeals. At least one
(1) of the members appointed by the county fiscal body must be a
certified level
two 2 Indiana assessor-appraiser.
(c) The board of commissioners of the county shall appoint two (2)
freehold members
to the county property tax assessment board of
appeals. The board of commissioners shall make its appointments
under this subsection so that:
(1) except as provided in subsection (g), not more than three (3)
of the five (5) members
of the board of appeals may be of the
same political party; and
(2) except as provided in subsection (h), at least three (3) of the
five (5) members
of the board of appeals are residents of the
county.
(d) At least one (1) of the members appointed
to the county
property tax assessment board of appeals by the board of county
commissioners
under subsection (c) must be a certified level
two 2
Indiana assessor-appraiser.
However, if the county assessor is a
certified level 2 Indiana assessor-appraiser, the board of county
commissioners may waive the requirement in this subsection that
one (1) of the freehold members appointed by the board of county
commissioners under subsection (c) must be a certified level 2
Indiana assessor-appraiser.
(e) A person appointed to a property tax assessment board of
appeals may not serve on the property tax assessment board of appeals
of another county at the same time.
(f) The members of the board shall elect a president. The employees
of the county assessor shall provide administrative support to the
property tax assessment board of appeals. The county assessor is a
voting member of the property tax assessment board of appeals and
shall serve as secretary of the board. The secretary shall keep full and
accurate minutes of the proceedings of the board. A majority of the
board constitutes a quorum for the transaction of business. Any
question properly before the board may be decided by the agreement
of a majority of the whole board.
(g) The county assessor, county fiscal body, and board of county
commissioners may agree to waive the requirement in subsection
(c)(1) that not more than three (3) of the five (5) members of the
county property tax assessment board of appeals may be of the
same political party if it is necessary to waive the requirement due
to the absence of certified level 2 Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy the
requirement in subsection (c)(1).
(h) If the board of county commissioners is not able to identify
at least two (2) prospective freehold members of the county
property tax assessment board of appeals who are:
(1) residents of the county;
(2) certified level 2 Indiana assessor-appraisers; and
(3) willing to serve on the county property tax assessment
board of appeals;
it is not necessary that at least three (3) of the five (5) members of
the county property tax assessment board of appeals be residents
of the county.
SOURCE: IC 36-2-15-7; (01)IN2089.1.2. -->
SECTION 2.
IC 36-2-15-7
IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2002]: Sec. 7. In each county, the county assessor or
an employee of the county assessor must be a certified level 2
Indiana assessor-appraiser.
SOURCE: IC 36-2-15-8; (01)IN2089.1.3. -->
SECTION 3.
IC 36-2-15-8
IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2001]: Sec. 8. (a) A county assessor who becomes a certified level
2 Indiana assessor-appraiser is entitled to a salary increase of one
thousand dollars ($1,000) per year after the assessor's certification
under
IC 6-1.1-35.5.
(b) If a certified level 2 Indiana assessor-appraiser becomes
county assessor and replaces a county assessor who is not so
certified, the certified level 2 Indiana assessor-appraiser is entitled
to an annual salary one thousand dollars ($1,000) higher than the
salary of the pervious county assessor.
(c) An employee of a county assessor who becomes a certified
level 2 Indiana assessor-appraiser is entitled to a salary increase of
five hundred dollars ($500) per year after the employee's
certification under
IC 6-1.1-35.5.
(d) A salary increase under this section comprises a part of the
county assessor's or employee's base salary for as long as the
person serves in that position and maintains the level 2
certification.
SOURCE: IC 36-6-8-6; (01)IN2089.1.4. -->
SECTION 4.
IC 36-6-8-6
IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2001]: Sec. 6. (a) A township assessor who
becomes a certified level 2 Indiana assessor-appraiser is entitled to a
salary increase of one thousand dollars ($1,000) after
his the assessor's
certification under
IC 6-1.1-35.5.
(b) A certified level 2 Indiana assessor-appraiser who replaces a
township assessor who is not so certified is entitled to a salary of one
thousand dollars ($1,000) more than
his predecessor's the salary
of the
person's predecessor.
(c)
An employee of a township assessor who becomes a certified
level 2 Indiana assessor-appraiser is entitled to a salary increase of
five hundred dollars ($500) after the employee's certification under
IC 6-1.1-35.5.
(d) A salary increase under this section comprises a part of the
township assessor's
or employee's base salary for as long as
he the
person serves in that position
and maintains the level 2 certification.