*SB0016.1*
Reprinted
January 29, 2008
SENATE BILL No. 16
_____
DIGEST OF SB 16
(Updated January 28, 2008 7:01 pm - DI 52)
Citations Affected:
IC 3-8; IC 4-10; IC 5-4; IC 5-28; IC 6-1.1;
IC 6-1.5; IC 6-2.5; IC 6-6; IC 6-8.1; IC 25-34.1; IC 32-21; IC 32-28;
IC 34-17; IC 36-1; IC 36-2; IC 36-3; IC 36-5; IC 36-6; IC 36-7;
IC 36-9; noncode.
Synopsis: Property tax assessing duties. Effective July 1, 2008,
transfers to the county assessor property assessment duties of township
assessors in all townships in which the number of real property parcels
is less than 15,000. Excepts a township with at least 10,000 real
property parcels if an international airport is located in the township.
Establishes a procedure for the election of a township assessor in a
township in which the real property parcel count grows to exceed
15,000. Allows an elected township assessor to remain in office until
the end of the assessor's term for the sole purpose of assisting the
county assessor in the transition. Establishes a procedure for removal
from office of a county assessors and township assessors who fail to
perform adequately the duties of office. Transfers to the county
assessor township employment positions and other resources related to
property assessment. Requires the county assessor to interview for
those employment positions current township assessor employees who
apply. Allows the county assessor to establish satellite offices in the
county. Requires the department of local government finance (DLGF)
(Continued next page)
Effective: Upon passage; July 1, 2008; January 1, 2009.
Lawson C, Meeks, Boots, Errington
November 20, 2007, read first time and referred to Committee on Local Government and
Elections.
January 10, 2008, amended, reported favorably _ Do Pass.
January 17, 2008, read second time, amended, ordered engrossed.
January 18, 2008, engrossed.
January 24, 2008, returned to second reading.
January 28, 2008, reread second time, amended, ordered engrossed.
Digest Continued
to adopt rules before December 31, 2008, for the establishment of a
single state-designed software system to provide a uniform and
common property tax management system for all counties. Directs the
DLGF to prepare a request for funding of the software system in the
next state biennial budget. Provides that the procedures for filling a
vacancy in the office of elected township assessor do not apply to a
vacancy that occurs before July 1, 2008. Amends the procedure to
obtain a review by the county property tax assessment board of appeals.
Provides that the county auditor's annual statement to political
subdivisions and the DLGF for counties with taxing units that cross
into or intersect with other counties must include the assessed valuation
as shown on the most current abstract of property. Provides that each
appraiser that performs assessments on behalf of a county property
assessment contractor must have a level two assessor-appraiser
certification, and requires the department of local government finance
to consider before approving the contract the contractor's experience,
training, and number of employees. Provides that the DLGF must be a
party to appraisal and computer contracts. Provides that after June 30,
2009, an employee of the county assessor or a township assessor who
performs real property assessing duties must hold a level two or level
three assessor-appraiser certification. Provides that a candidate for
county assessor who runs in an election after January 1, 2010, must
have attained the certification of a level three assessor-appraiser.
Deletes an obsolete provision requiring the development of local
computer requirements by the DLGF. Repeals the county land
valuation commission and obsolete provisions.
Reprinted
January 29, 2008
Second Regular Session 115th General Assembly (2008)
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.
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 2007 Regular Session of the General Assembly.
SENATE BILL No. 16
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; (08)SB0016.3.1. -->
SECTION 1. IC 3-8-1-23, AS AMENDED BY P.L.219-2007,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 23. (a) Subject to subsection (b), 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; and
(2) own real property located in the county upon taking office.
(b) A candidate for the office of county assessor who runs in an
election after June 30, 2008, must 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 runs in an
election after January 1, 2010, must have attained the certification
of a level three assessor-appraiser under IC 6-1.1-35.5.
SOURCE: IC 3-8-1-23.4; (08)SB0016.3.2. -->
SECTION 2. IC 3-8-1-23.4 IS ADDED TO THE INDIANA CODE
AS A
NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]:
Sec. 23.4. A candidate for election as a member of the
county board of tax and capital projects review in 2008 and
thereafter must have resided in the county for at least one (1) year
before the election.
SOURCE: IC 3-8-1-23.6; (08)SB0016.3.3. -->
SECTION 3. IC 3-8-1-23.6 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: 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, 2010, 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 4-10-13-2; (08)SB0016.3.4. -->
SECTION 4. IC 4-10-13-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. (a) The auditor of
state shall prepare and publish each year the following financial
reports:
(1) A report showing receipts by source of revenue and by type of
fund disbursements as they relate to each agency, department, and
fund of the state government. This report shall include a recital of
disbursements made by the following functions of state
government:
(A) Education.
(B) Welfare.
(C) Highway.
(D) Health.
(E) Natural resources.
(F) Public safety.
(G) General governmental.
(H) Hospital and state institutions.
(I) Correction, parole, and probation.
(2) A report containing the following property tax data by
counties:
(A) A report showing:
(i) the total amount of tax delinquencies;
(ii) the total amount of the administrative costs of the offices
of township
and assessors (if any), county assessors, the
offices of county auditors, and the offices of county
treasurers; and
(iii) the total amount of other local taxes collected.
(B) An abstract of taxable real and personal property, which
must include a recital of the number and the total amount of
tax exemptions, including mortgage exemptions, veterans'
exemptions, exemptions granted to blind persons, exemptions
granted to persons over sixty-five (65) years of age, and any
and all other exemptions granted to any person under the
provisions of the Constitution and the laws of the state.
(b) The reports described in this section shall be made available for
inspection as soon as they are prepared and shall be published in the
manner provided in section 7 of this chapter by the auditor of state not
later than December 31 following the end of each fiscal year.
SOURCE: IC 5-4-1-8; (08)SB0016.3.5. -->
SECTION 5. IC 5-4-1-8 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 8. (a) The official bonds of officers,
if sufficient, shall be approved as follows:
(1) Of county officers required to give bonds, by the clerk of the
circuit court unless otherwise specified in this section.
(2) Of county sheriff, county coroner, county recorder, county
auditor, county treasurer, and clerk of the circuit court, by the
county executive.
(3) Of county assessor, township trustee, and township assessor
(if any), by the county auditor.
(4) Of city officers, except the executive and members of the
legislative body, by the city executive.
(5) Of members of the board of public works or of the board of
public works and safety in cities, by the city legislative body.
(6) Of clerk-treasurer and marshal of a town, by the town
legislative body.
(7) Of a controller of a solid waste management district
established under IC 13-21 or IC 13-9.5 (before its repeal), by the
board of directors of the solid waste management district.
(b) A person who approves an official bond shall write the approval
on the bond.
(c) A bond must be approved before it is filed.
SOURCE: IC 5-4-1-18; (08)SB0016.3.6. -->
SECTION 6. IC 5-4-1-18 IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 18. (a) Except as provided in
subsection (b), the following city, town, county, or township officers
and employees shall file an individual surety bond:
(1) City judges, controllers, clerks, and clerk-treasurers.
(2) Town judges and clerk-treasurers.
(3) Auditors, treasurers, recorders, surveyors, sheriffs, coroners,
assessors, and clerks.
(4) Township trustees. and assessors.
(5) Those employees directed to file an individual bond by the
fiscal body of a city, town, or county.
(6) Township assessors (if any).
(b) The fiscal body of a city, town, county, or township may by
ordinance authorize the purchase of a blanket bond or a crime
insurance policy endorsed to include faithful performance to cover the
faithful performance of all employees, commission members, and
persons acting on behalf of the local government unit, including those
officers described in subsection (a).
(c) The fiscal bodies of the respective units shall fix the amount of
the bond of city controllers, city clerk-treasurers, town clerk-treasurers,
Barrett Law fund custodians, county treasurers, county sheriffs, circuit
court clerks, township trustees, and conservancy district financial
clerks as follows:
(1) The amount must equal fifteen thousand dollars ($15,000) for
each one million dollars ($1,000,000) of receipts of the officer's
office during the last complete fiscal year before the purchase of
the bond, subject to subdivision (2).
(2) The amount may not be less than fifteen thousand dollars
($15,000) nor more than three hundred thousand dollars
($300,000).
County auditors shall file bonds in amounts of not less than fifteen
thousand dollars ($15,000), as fixed by the fiscal body of the county.
The amount of the bond of any other person required to file an
individual bond shall be fixed by the fiscal body of the unit at not less
than eight thousand five hundred dollars ($8,500).
(d) A controller of a solid waste management district established
under IC 13-21 or IC 13-9.5 (before its repeal) shall file an individual
surety bond in an amount:
(1) fixed by the board of directors of the solid waste management
district; and
(2) that is at least fifteen thousand dollars ($15,000).
(e) Except as provided under subsection (d), a person who is
required to file an individual surety bond by the board of directors of
a solid waste management district established under IC 13-21 or
IC 13-9.5 (before its repeal) shall file a bond in an amount fixed by the
board of directors.
(f) In 1982 and every four (4) years after that, the state examiner
shall review the bond amounts fixed under this section and report in an
electronic format under IC 5-14-6 to the general assembly whether
changes are necessary to ensure adequate and economical coverage.
(g) The commissioner of insurance shall prescribe the form of the
bonds or crime policies required by this section, in consultation with
the commission on public records under IC 5-15-5.1-6.
SOURCE: IC 5-28-15-8; (08)SB0016.3.7. -->
SECTION 7. IC 5-28-15-8, AS ADDED BY P.L.4-2005, SECTION
34, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1,
2008]: Sec. 8. (a) This section applies to records and other information,
including records and information that are otherwise confidential,
maintained by the following:
(1) The board.
(2) A U.E.A.
(3) The department of state revenue.
(4) The corporation.
(5) The department of local government finance.
(6) A county auditor.
(7) A township assessor (if any).
(8) A county assessor.
(b) A person or an entity listed in subsection (a) may request a
second person or entity described in subsection (a) to provide any
records or other information maintained by the second person or entity
that concern an individual or a business that is receiving a tax
deduction, exemption, or credit related to an enterprise zone.
Notwithstanding any other law, the person or entity to whom the
request is made under this section must comply with the request. A
person or entity receiving records or information under this section that
are confidential must also keep the records or information confidential.
(c) A person or an entity that receives confidential records or
information under this section and knowingly or intentionally discloses
the records or information to an unauthorized person commits a Class
A misdemeanor.
SOURCE: IC 6-1.1-1-1.5; (08)SB0016.3.8. -->
SECTION 8. IC 6-1.1-1-1.5, AS AMENDED BY P.L.88-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1.5. (a) "Assessing official" means:
(1) a township assessor (if any);
(2) a county assessor; or
(2) (3) a member of a county property tax assessment board of
appeals.
SOURCE: IC 6-1.1-1-22; (08)SB0016.3.9. -->
SECTION 9. IC 6-1.1-1-22, AS AMENDED BY P.L.88-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 22. "Township assessor" includes:
(1) an elected means a township assessor and
(2) a trustee assessor. elected under IC 36-6-5-1.
SOURCE: IC 6-1.1-1-15; (08)SB0016.3.10. -->
SECTION 10. IC 6-1.1-1-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 15. "Real property"
means:
(1) land located within this state;
(2) a building or fixture situated on land located within this state;
(3) an appurtenance to land located within this state;
(4) an estate in land located within this state, or an estate, right,
or privilege in mines located on or minerals, including but not
limited to oil or gas, located in the land, if the estate, right, or
privilege is distinct from the ownership of the surface of the land;
and
(5) notwithstanding IC 6-6-6-7, a riverboat:
(A) licensed under IC 4-33; or
(B) operated under an operating agent contract under
IC 4-33-6.5;
for which the department of local government finance shall prescribe
standards to be used by township assessors. assessing officials.
SOURCE: IC 6-1.1-3-1; (08)SB0016.3.11. -->
SECTION 11. IC 6-1.1-3-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) Except as
provided in subsection (c) and section 11 of this chapter, personal
property which is owned by a person who is a resident of this state shall
be assessed at the place where the owner resides on the assessment date
of the year for which the assessment is made.
(b) Except as provided in subsection (c) and section 11 of this
chapter, personal property which is owned by a person who is not a
resident of this state shall be assessed at the place where the owner's
principal office within this state is located on the assessment date of the
year for which the assessment is made.
(c) Personal property shall be assessed at the place where it is
situated on the assessment date of the year for which the assessment is
made if the property is:
(1) regularly used or permanently located where it is situated; or
(2) owned by a nonresident who does not have a principal office
within this state.
(d) If a personal property return is filed pursuant to subsection (c),
the owner of the property shall provide, within forty-five (45) days after
the filing deadline, a copy or other written evidence of the filing of the
return to the assessor of the township in which the owner resides
or to
the county assessor if there is no township assessor for the
township. If such evidence is not filed within forty-five (45) days after
the filing deadline, the
township or county assessor
of for the
township in which area where the owner resides shall determine if the
owner filed a personal property return in the township
or county where
the property is situated. If such a return was filed, the property shall be
assessed where it is situated. If such a return was not filed, the
township or county assessor
of for the
township area where the
owner resides shall notify the assessor of the township or county
where the property is situated, and the property shall be assessed where
it is situated. This subsection does not apply to a taxpayer who:
(1) is required to file duplicate personal property returns under
section 7(c) of this chapter and under regulations promulgated by
the department of local government finance with respect to that
section; or
(2) is required by the department of local government finance to
file a summary of the taxpayer's business tangible personal
property returns.
SOURCE: IC 6-1.1-3-4; (08)SB0016.3.12. -->
SECTION 12. IC 6-1.1-3-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4. (a) If a question
arises as to the proper place to assess personal property, the county
assessor shall determine the place if:
(1) two (2) or more townships in the county are served by
township assessors and the conflict involves different townships
which are located within the county the assessor serves. two (2)
or more of those townships; or
(2) the conflict does not involve any other county and none of
the townships in the county is served by a township assessor.
If the conflict involves different counties, the department of local
government finance shall determine the proper place of assessment.
(b) A determination made under this section by a county assessor or
the department of local government finance is final.
(c) If taxes are paid to a county which is not entitled to collect them,
the department of local government finance may direct the authorities
of the county which wrongfully collected the taxes to refund the taxes
collected and any penalties charged on the taxes.
SOURCE: IC 6-1.1-3-5; (08)SB0016.3.13. -->
SECTION 13. IC 6-1.1-3-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. Before the
assessment date of each year, the county auditor shall deliver to each
township assessor (if any) and the county assessor the proper
assessment books and necessary blanks for the listing and assessment
of personal property.
SOURCE: IC 6-1.1-3-6; (08)SB0016.3.14. -->
SECTION 14. IC 6-1.1-3-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 6. Between the
assessment date and the filing date of each year, the appropriate
township assessor, or the county assessor if there is no township
assessor for the township, shall furnish each person whose personal
property is subject to assessment for that year with a personal property
return.
SOURCE: IC 6-1.1-3-7; (08)SB0016.3.15. -->
SECTION 15. IC 6-1.1-3-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) Except as
provided in subsections (b) and (d), a taxpayer shall, on or before the
filing date of each year, file a personal property return with:
(1) the assessor of each township in which the taxpayer's personal
property is subject to assessment; or
(2) the county assessor if there is no township assessor for a
township in which the taxpayer's personal property is subject
to assessment.
(b) The township assessor or county assessor may grant a taxpayer
an extension of not more than thirty (30) days to file the taxpayer's
return if:
(1) the taxpayer submits a written application for an extension
prior to the filing date; and
(2) the taxpayer is prevented from filing a timely return because
of sickness, absence from the county, or any other good and
sufficient reason.
(c) If the sum of the assessed values reported by a taxpayer on the
business personal property returns which the taxpayer files with the
township assessor or county assessor for a year exceeds one hundred
fifty thousand dollars ($150,000), the taxpayer shall file each of the
returns in duplicate.
(d) A taxpayer may file a consolidated return with the county
assessor If: the
(1) a taxpayer has personal property subject to assessment in
more than one (1) township in a county; and
(2) the total assessed value of the personal property in the county
is less than one million five hundred thousand dollars
($1,500,000); A
the taxpayer filing a consolidated return shall file a single return with
the county assessor and attach a schedule listing, by township, all the
taxpayer's personal property and the property's assessed value. A
taxpayer filing a consolidated return is not required to file a personal
property return with the assessor of each township. A The taxpayer
filing a consolidated return shall provide the following: (1) the county
assessor with the information necessary for the county assessor to
allocate the assessed value of the taxpayer's personal property among
the townships listed on the return, including the street address, the
township, and the location of the property.
(2) A copy of the consolidated return, with attachments, for each
township listed on the return.
(e) The county assessor shall provide to each affected township
assessor (if any) in the county all information filed by a taxpayer under
subsection (d) that affects the township. The county assessor shall
provide the information before:
(1) May 25 of each year, for a return filed on or before the filing
date for the return; or
(2) June 30 of each year, for a return filed after the filing date for
the return.
(f) The township assessor shall send all required notifications to the
taxpayer.
(g) (f) The county assessor may refuse to accept a consolidated
personal property tax return that does not have attached to it a schedule
listing, by township, all the personal property of the taxpayer and the
assessed value of the property as required under comply with
subsection (d). For purposes of IC 6-1.1-37-7, a consolidated return to
which subsection (d) applies is filed on the date it is filed with the
county assessor with the schedule of personal property and assessed
value required by subsection (d) attached.
SOURCE: IC 6-1.1-3-11; (08)SB0016.3.16. -->
SECTION 16. IC 6-1.1-3-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 11. (a) For purposes of
this section, "inventory" means:
(1) materials held for processing or for use in production;
(2) finished or partially finished goods of a manufacturer or
processor; and
(3) property held for sale in the ordinary course of trade or
business.
(b) For purposes of this section, "dealer" has the meaning set forth
in IC 9-13-2-42.
(c) For purposes of this section, "established place of business"
refers to a place of business that meets the minimum standards
prescribed by the bureau of motor vehicles under rules adopted under
IC 4-22-2.
(d) If the inventory owned or held by a taxpayer on the assessment
date of a year does not, in the taxpayer's opinion, fairly represent the
average inventory carried by the taxpayer, the taxpayer may elect to list
the taxpayer's inventory for assessment on the basis of the average true
tax value of the inventory owned or held by the taxpayer during the
preceding calendar year, or during the portion of the preceding
calendar year that the taxpayer was engaged in business.
(e) If a taxpayer elects to use the average method, the taxpayer shall
notify the township assessor,
or the county assessor if there is no
township assessor for the township, of the election at the time the
taxpayer files the taxpayer's personal property return. The election,
once made, is binding on the taxpayer for the tax year in question and
for each year thereafter unless permission to change is granted by the
department of local government finance.
(f) If a taxpayer elects to use the average method, the taxpayer shall
use that method for reporting the value of all the taxpayer's inventories
which are located in this state.
(g) Inventory owned by a dealer shall be assessed at the dealer's
established place of business.
SOURCE: IC 6-1.1-3-14; (08)SB0016.3.17. -->
SECTION 17. IC 6-1.1-3-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 14. The township
assessor, or the county assessor if there is no township assessor for
the township, shall:
(1) examine and verify; or
(2) allow a contractor under IC 6-1.1-36-12 to examine and
verify;
the accuracy of each personal property return filed with the township
or county assessor by a taxpayer. If appropriate, the assessor or
contractor under IC 6-1.1-36-12 shall compare a return with the books
of the taxpayer and with personal property owned, held, possessed,
controlled, or occupied by the taxpayer.
SOURCE: IC 6-1.1-3-15; (08)SB0016.3.18. -->
SECTION 18. IC 6-1.1-3-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 15. (a) In connection
with the activities required by section 14 of this chapter, or if a person
owning, holding, possessing, or controlling any personal property fails
to file a personal property return with the township or county assessor
as required by this chapter, the township or county assessor may
examine:
(1) the personal property of the person;
(2) the books and records of the person; and
(3) under oath, the person or any other person whom the assessor
believes has knowledge of the amount, identity, or value of the
personal property reported or not reported by the person on a
return.
(b) After such an examination, the assessor shall assess the personal
property to the person owning, holding, possessing, or controlling that
property.
(c) As an alternative to such an examination, the township or
county assessor may estimate the value of the personal property of the
taxpayer and shall assess the person owning, holding, possessing, or
controlling the property in an amount based upon the estimate. Upon
receiving a notification of estimated value from the township or county
assessor, the taxpayer may elect to file a personal property return,
subject to the penalties imposed by IC 6-1.1-37-7.
SOURCE: IC 6-1.1-3-16; (08)SB0016.3.19. -->
SECTION 19. IC 6-1.1-3-16 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 16. If, from the
evidence before him, a township or county assessor, the assessor
determines that a person has temporarily converted any part of his the
person's personal property into property which is not taxable under
this article to avoid the payment of taxes on the converted property, the
township or county assessor shall assess the converted property to the
taxpayer.
SOURCE: IC 6-1.1-3-17; (08)SB0016.3.20. -->
SECTION 20. IC 6-1.1-3-17 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 17. (a) On or before
June 1 of each year, each township assessor (if any) of a county shall
deliver to the county assessor a list which states by taxing district the
total of the personal property assessments as shown on the personal
property returns filed with the township assessor on or before the filing
date of that year and in a county with a township assessor under
IC 36-6-5-1 in every township the township assessor shall deliver the
lists to the county auditor as prescribed in subsection (b).
(b) On or before July 1 of each year, each county assessor shall
certify to the county auditor the assessment value of the personal
property in every taxing district.
(c) The department of local government finance shall prescribe the
forms required by this section.
SOURCE: IC 6-1.1-3-18; (08)SB0016.3.21. -->
SECTION 21. IC 6-1.1-3-18, AS AMENDED BY P.L.219-2007,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 18. (a) Each township assessor of a county (if
any) shall periodically report to the county assessor and the county
auditor with respect to the returns and properties of taxpayers which
the township assessor has examined. The township assessor shall
submit these reports in the form and on the dates prescribed by the
department of local government finance.
(b) Each year, on or before the time prescribed by the department of
local government finance, each township assessor of a county shall
deliver to the county assessor a copy of each business personal property
return which the taxpayer is required to file in duplicate under section
7(c) of this chapter and a copy of any supporting data supplied by the
taxpayer with the return. Each year, the county assessor:
(1) shall review and may audit those the business personal
property returns that the taxpayer is required to file in
duplicate under section 7(c) of this chapter; and
(2) shall determine the returns in which the assessment appears to
be improper.
SOURCE: IC 6-1.1-3-19; (08)SB0016.3.22. -->
SECTION 22. IC 6-1.1-3-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 19. (a) While a county
property tax assessment board of appeals is in session, each township
assessor of the county (if any) shall make the following information
available to the county assessor and the board:
(1) Personal property returns.
(2) Documents related to the returns. and
(3) Any information in the possession of the township assessor
which that is related to the identity of the owners or possessors of
property or the values of property.
(b) Upon written request of the board, the township assessor shall
furnish this information referred to in subsection (a) to any member
of the board either directly or through employees of the board.
SOURCE: IC 6-1.1-3-20; (08)SB0016.3.23. -->
SECTION 23. IC 6-1.1-3-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 20. If an assessing
official or board changes a valuation made by a person on his the
person's personal property return or adds personal property and its
value to a return, the assessing official or board shall, by mail,
immediately give the person notice of the action taken. However, if a
taxpayer lists property on his the taxpayer's return but does not place
a value on the property, a notice of the action of an assessing official
or board in placing a value on the property is not required.
SOURCE: IC 6-1.1-3-21; (08)SB0016.3.24. -->
SECTION 24. IC 6-1.1-3-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 21. (a) Subject to the
limitations contained in IC 6-1.1-35-9, assessment returns, lists, and
any other documents and information related to the determination of
personal property assessments shall be preserved as public records and
open to public inspection. The township assessor, or the county
assessor if there is no township assessor for the township, shall
preserve and maintain these records. if quarters for his office are
provided in the county court house, or a branch thereof. If quarters are
not provided for the township assessor, he shall, as soon as he
completes his audit of a return, deliver the return and all related
documents and information to the county assessor, and the county
assessor shall maintain and preserve the items. The township assessor
shall ensure that the county assessor has full access to the assessment
records maintained by the township assessor.
(b) Each county shall furnish an office for a township assessor in the
county courthouse, or a branch thereof, if the township he serves has
a population of thirty-five thousand (35,000) or more. A county may
furnish an office in the county courthouse, or branch thereof, for any
township assessor.
SOURCE: IC 6-1.1-4-4; (08)SB0016.3.25. -->
SECTION 25. IC 6-1.1-4-4, AS AMENDED BY P.L.228-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 4. (a) A general reassessment, involving a
physical inspection of all real property in Indiana, shall begin July 1,
2000, and be the basis for taxes payable in 2003.
(b) A general reassessment, involving a physical inspection of all
real property in Indiana, shall begin July 1, 2009, and each fifth year
thereafter. Each reassessment under this subsection:
(1) shall be completed on or before March 1 of the year that
succeeds by two (2) years the year in which the general
reassessment begins; and
(2) shall be the basis for taxes payable in the year following the
year in which the general assessment is to be completed.
(c) In order to ensure that assessing officials and members of each
county property tax assessment board of appeals are prepared for a
general reassessment of real property, the department of local
government finance shall give adequate advance notice of the general
reassessment to the county and township taxing assessing officials of
each county.
SOURCE: IC 6-1.1-4-4.7; (08)SB0016.3.26. -->
SECTION 26. IC 6-1.1-4-4.7, AS ADDED BY P.L.228-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 4.7. (a) For purposes of this section, "assessor"
means:
(1) a township assessor; or
(2) a county assessor who assumes the responsibility for verifying
sales under 50 IAC 21-3-2(b).
(b) The department of local government finance shall provide
training to township assessors, county assessors, and county auditors
with respect to the verification of sales disclosure forms under 50
IAC 21-3-2.
SOURCE: IC 6-1.1-4-12.4; (08)SB0016.3.27. -->
SECTION 27. IC 6-1.1-4-12.4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 12.4. (a) For purposes
of this section, the term "oil or gas interest" includes but is not limited
to:
(1) royalties;
(2) overriding royalties;
(3) mineral rights; or
(4) working interest;
in any oil or gas located on or beneath the surface of land which lies
within this state.
(b) Oil or gas interest is subject to assessment and taxation as real
property. Notwithstanding
the provisions of IC 1971, 6-1.1-4-4, section
4 of this chapter, each oil or gas interest shall be assessed annually by
the assessor of the township in which the oil or gas is located, or the
county assessor if there is no township assessor for the township.
The township or county assessor shall assess the oil or gas interest to
the person who owns or operates the interest.
(c) A piece of equipment is an appurtenance to land if it is incident
to and necessary for the production of oil and gas from the land
covered by the oil or gas interest. This equipment includes but is not
limited to wells, pumping units, lines, treaters, separators, tanks, and
secondary recovery facilities. These appurtenances are subject to
assesment assessment as real property. Notwithstanding the provisions
of IC 1971, 6-1.1-4-4, section 4 of this chapter, each of these
appurtenances shall be assessed annually by the assessor of the
township in which the appurtenance is located, or the county assessor
if there is no township assessor for the township. The township or
county assessor shall assess the appurtenance to the person who owns
or operates the working interest in the oil or gas interest.
SOURCE: IC 6-1.1-4-12.6; (08)SB0016.3.28. -->
SECTION 28. IC 6-1.1-4-12.6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 12.6. (a) For purposes
of this section, the term "secondary recovery method" includes but is
not limited to the stimulation of oil production by means of the
injection of water, steam, hydrocarbons, or chemicals, or by means of
in situ combustion.
(b) The total assessed value of all interests in the oil located on or
beneath the surface of a particular tract of land equals the product of:
(1) the average daily production of the oil; multiplied by
(2) three hundred sixty-five (365); and multiplied by
(3) the posted price of oil on the assessment date.
However, if the oil is being extracted by use of a secondary recovery
method, the total assessed value of all interests in the oil equals
one-half (1/2) the assessed value computed under the formula
prescribed in this subsection. The appropriate township assessor
(if
any), or the county assessor if there is no township assessor for the
township, shall, in the manner prescribed by the department of local
government finance, apportion the total assessed value of all interests
in the oil among the owners of those interests.
(c) The appropriate township assessor,
or the county assessor if
there is no township assessor for the township, shall, in the manner
prescribed by the department of local government finance, determine
and apportion the total assessed value of all interests in the gas located
beneath the surface of a particular tract of land.
(d) The department of local government finance shall prescribe a
schedule for township
and county assessors to use in assessing the
appurtenances described in section 12.4(c) of this chapter.
SOURCE: IC 6-1.1-4-13.6; (08)SB0016.3.29. -->
SECTION 29. IC 6-1.1-4-13.6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13.6. (a) The township
assessor, or the county assessor if there is no township assessor for
the township, shall determine the values of all classes of commercial,
industrial, and residential land (including farm homesites) in the
township or county 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 section
4 of this chapter 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 section 4 of this chapter 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 (if any) of the values as modified by the county property tax
assessment board of appeals. Township assessors Assessing officials
shall use the values determined under this section.
SOURCE: IC 6-1.1-4-15; (08)SB0016.3.30. -->
SECTION 30. IC 6-1.1-4-15 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 15. (a) If real property
is subject to assessment or reassessment under this chapter, the
assessor of the township in which the property is located, or the
county assessor if there is no township assessor for the township,
shall either appraise the property himself or have it appraised.
(b) In order to determine the assessed value of buildings and other
improvements, the township or county assessor or his the assessor's
authorized representative may, after first making known his the
assessor's or representative's intention to the owner or occupant,
enter and fully examine all buildings and structures which are located
within the township he serves or county and which are subject to
assessment.
SOURCE: IC 6-1.1-4-16; (08)SB0016.3.31. -->
SECTION 31. IC 6-1.1-4-16, AS AMENDED BY P.L.228-2005,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 16. (a) For purposes of making a general
reassessment of real property or annual adjustments under section 4.5
of this chapter, any a township assessor (if any) and any a county
assessor may employ:
(1) deputies;
(2) employees; and
(3) technical advisors who are:
(A) qualified to determine real property values;
(B) professional appraisers certified under 50 IAC 15; and
(C) employed either on a full-time or a part-time basis, subject
to sections 18.5 and 19.5 of this chapter.
(b) The county council of each county shall appropriate the funds
necessary for the employment of deputies, employees, or technical
advisors employed under subsection (a) of this section.
SOURCE: IC 6-1.1-4-17; (08)SB0016.3.32. -->
SECTION 32. IC 6-1.1-4-17, AS AMENDED BY P.L.228-2005,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 17. (a) As used in this chapter, "professional
appraiser" means an individual or a firm that is certified under
IC 6-1.1-31.7.
(a) (b) Subject to the approval of the department of local
government finance and the requirements of section 18.5 of this
chapter, a
(1) township assessor; or
(2) group consisting of the county assessor and the township
assessors in a county;
may employ professional appraisers as technical advisors for
assessments in all townships in the county. The department of local
government finance may approve employment under this
subsection only if the department:
(1) is a party to the employment contract; and
(2) determines that:
(A) the professional appraiser or appraisal firm has
sufficient training and experience to perform the
employment duties; and
(B) with respect to employment of a professional appraisal
firm, the firm has a sufficient number of qualified
employees for the employment.
(c) A decision by one (1) or more assessors referred to in
subdivisions (1) and (2) a county assessor to not employ a professional
appraiser as a technical advisor in a general reassessment is subject to
approval by the department of local government finance.
(b) After notice to the county assessor and all township assessors in
the county, a majority of the assessors authorized to vote under this
subsection may vote to:
(1) employ a professional appraiser to act as a technical advisor
in the county during a general reassessment period;
(2) appoint an assessor or a group of assessors to:
(A) enter into and administer the contract with a professional
appraiser employed under this section; and
(B) oversee the work of a professional appraiser employed
under this section.
Each township assessor and the county assessor has one (1) vote. A
decision by a majority of the persons authorized to vote is binding on
the county assessor and all township assessors in the county. Subject
to the limitations in section 18.5 of this chapter, the assessor or
assessors appointed under subdivision (2) may contract with a
professional appraiser employed under this section to supply technical
advice during a general reassessment period for all townships in the
county. A proportionate part of the appropriation to all townships for
assessing purposes shall be used to pay for the technical advice.
(c) As used in this chapter, "professional appraiser" means an
individual or firm that is certified under IC 6-1.1-31.7.
SOURCE: IC 6-1.1-4-18.5; (08)SB0016.3.33. -->
SECTION 33. IC 6-1.1-4-18.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 18.5. (a) A township
assessor, a group of township assessors, or the county assessor may not
use the services of a professional appraiser for assessment or
reassessment purposes without a written contract. The contract used
must be either a standard contract developed by the state board of tax
commissioners (before the board was abolished) or the department of
local government finance or a contract which that has been specifically
approved by the board or the department. The department shall ensure
that the contract:
(1) includes all of the provisions required under section 19.5(b)
of this chapter; and
(2) adequately provides for the creation and transmission of real
property assessment data in the form required by the legislative
services agency and the division of data analysis of the
department.
(b) No contract shall be made with any professional appraiser to act
as technical advisor in the assessment of property, before the giving of
notice and the receiving of bids from anyone desiring to furnish this
service. Notice of the time and place for receiving bids for the contract
shall be given by publication by one (1) insertion in two (2) newspapers
of general circulation published in the county and representing each of
the two (2) leading political parties in the county. or If only one (1)
newspaper is there published, notice in that one (1) newspaper is
sufficient to comply with the requirements of this subsection. The
contract shall be awarded to the lowest and best bidder who meets all
requirements under law for entering a contract to serve as technical
advisor in the assessment of property. However, any and all bids may
be rejected, and new bids may be asked.
(c) The county council of each county shall appropriate the funds
needed to meet the obligations created by a professional appraisal
services contract which is entered into under this chapter.
SOURCE: IC 6-1.1-4-19.5; (08)SB0016.3.34. -->
SECTION 34. IC 6-1.1-4-19.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 19.5. (a) The
department of local government finance shall develop a standard
contract or standard provisions for contracts to be used in securing
professional appraising services.
(b) The standard contract or contract provisions must contain:
(1) a fixed date by which the professional appraiser or appraisal
firm shall have completed all responsibilities under the contract;
(2) a penalty clause under which the amount to be paid for
appraisal services is decreased for failure to complete specified
services within the specified time;
(3) a provision requiring the appraiser, or appraisal firm, to make
periodic reports to the
township assessors involved; county
assessor;
(4) a provision stipulating the manner in which, and the time
intervals at which, the periodic reports referred to in subdivision
(3) of this subsection are to be made;
(5) a precise stipulation of what service or services are to be
provided and what class or classes of property are to be appraised;
(6) a provision stipulating that the contractor will generate
complete parcel characteristics and parcel assessment data in a
manner and format acceptable to the legislative services agency
and the department of local government finance; and
(7) a provision stipulating that the legislative services agency and
the department of local government finance have unrestricted
access to the contractor's work product under the contract; and
(8) a provision stating that the department of local
government finance is a party to the contract.
The department of local government finance may devise other
necessary provisions for the contracts in order to give effect to the
provisions of this chapter.
(c) In order to comply with the duties assigned to it by this section,
the department of local government finance may develop:
(1) one (1) or more model contracts;
(2) one (1) contract with alternate provisions; or
(3) any combination of subdivisions (1) and (2).
The department may approve special contract language in order to meet
any unusual situations.
SOURCE: IC 6-1.1-4-20; (08)SB0016.3.35. -->
SECTION 35. IC 6-1.1-4-20 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 20. The department of
local government finance may establish a period with respect to each
general reassessment that is the only time during which a township or
county assessor may enter into a contract with a professional appraiser.
The period set by the department of local government finance may not
begin before January 1 of the year the general reassessment begins. If
no period is established by the department of local government finance,
a township or county assessor may enter into such a contract only on or
after January 1 and before April 16 of the year in which the general
reassessment is to commence.
SOURCE: IC 6-1.1-4-21; (08)SB0016.3.36. -->
SECTION 36. IC 6-1.1-4-21 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 21. (a) If, during a
period of general reassessment, a
township county assessor
personally
makes the real property appraisals,
himself, the appraisals of the
parcels subject to taxation must be completed as follows:
(1) The appraisal of one-fourth (1/4) of the parcels shall be
completed before December 1 of the year in which the general
reassessment begins.
(2) The appraisal of one-half (1/2) of the parcels shall be
completed before May 1 of the year following the year in which
the general reassessment begins.
(3) The appraisal of three-fourths (3/4) of the parcels shall be
completed before October 1 of the year following the year in
which the general reassessment begins.
(4) The appraisal of all the parcels shall be completed before
March 1 of the second year following the year in which the
general reassessment begins.
(b) If a township county assessor employs a professional appraiser
or a professional appraisal firm to make real property appraisals during
a period of general reassessment, the professional appraiser or
appraisal firm must file appraisal reports with the township county
assessor as follows:
(1) The appraisals for one-fourth (1/4) of the parcels shall be
reported before December 1 of the year in which the general
reassessment begins.
(2) The appraisals for one-half (1/2) of the parcels shall be
reported before May 1 of the year following the year in which the
general reassessment begins.
(3) The appraisals for three-fourths (3/4) of the parcels shall be
reported before October 1 of the year following the year in which
the general reassessment begins.
(4) The appraisals for all the parcels shall be reported before
March 1 of the second year following the year in which the
general reassessment begins.
However, the reporting requirements prescribed in this subsection do
not apply if the contract under which the professional appraiser, or
appraisal firm, is employed prescribes different reporting procedures.
SOURCE: IC 6-1.1-4-22; (08)SB0016.3.37. -->
SECTION 37. IC 6-1.1-4-22 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 22. (a) If any assessing
official or any county property tax assessment board of appeals
assesses or reassesses any real property under the provisions of this
article, the official or county property tax assessment board of appeals
shall give notice to the taxpayer and the county assessor, by mail, of the
amount of the assessment or reassessment.
(b) During a period of general reassessment, each township or
county assessor shall mail the notice required by this section within
ninety (90) days after he: the assessor:
(1) completes his the appraisal of a parcel; or
(2) receives a report for a parcel from a professional appraiser or
professional appraisal firm.
SOURCE: IC 6-1.1-4-25; (08)SB0016.3.38. -->
SECTION 38. IC 6-1.1-4-25, AS AMENDED BY P.L.177-2005,
SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 25. (a) Each township assessor
and each county
assessor shall keep the assessor's reassessment data and records current
by securing the necessary field data and by making changes in the
assessed value of real property as changes occur in the use of the real
property. The township or county assessor's records shall at all times
show the assessed value of real property in accordance with the
provisions of this chapter. The township assessor shall ensure that the
county assessor has full access to the assessment records maintained by
the township assessor.
(b) The township assessor in a county having a consolidated city (if
any), the county assessor if there are no township assessors in a
county having a consolidated city, or the county assessor in every
other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all
parcels; and
(B) the personal property return characteristics and
assessments by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats the
information in the file with the standard data, field, and record
coding required and approved by:
(A) the legislative services agency; and
(B) the department of local government finance;
(3) transmit the data in the file with respect to the assessment date
of each year before October 1 of the year to:
(A) the legislative services agency; and
(B) the department of local government finance;
in a manner that meets the data export and transmission
requirements in a standard format, as prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(4) resubmit the data in the form and manner required under this
subsection, upon request of the legislative services agency or the
department of local government finance, if data previously
submitted under this subsection does not comply with the
requirements of this subsection, as determined by the legislative
services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date may
not be overwritten with data for a subsequent assessment date until a
copy of an electronic data file that preserves the data for the particular
assessment date is archived in the manner prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency.
SOURCE: IC 6-1.1-4-27.5; (08)SB0016.3.39. -->
SECTION 39. IC 6-1.1-4-27.5, AS AMENDED BY P.L.219-2007,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 27.5. (a) The auditor of each county shall establish
a property reassessment fund. The county treasurer shall deposit all
collections resulting from the property taxes that the county levies for
the county's property reassessment fund.
(b) With respect to the general reassessment of real property that is
to commence on July 1, 2009, the county council of each county shall,
for property taxes due in 2006, 2007, 2008, and 2009, levy in each year
against all the taxable property in the county an amount equal to
one-fourth (1/4) of the remainder of:
(1) the estimated costs referred to in section 28.5(a) of this
chapter; minus
(2) the amount levied under this section by the county council for
property taxes due in 2004 and 2005.
(c) With respect to a general reassessment of real property that is to
commence on July 1, 2014, and each fifth year thereafter, the county
council of each county shall, for property taxes due in the year that the
general reassessment is to commence and the four (4) years preceding
that year, levy against all the taxable property in the county an amount
equal to one-fifth (1/5) of the estimated costs of the general
reassessment under section 28.5 of this chapter.
(d) The department of local government finance shall give to each
county council notice, before January 1 in a year, of the tax levies
required by this section for that year.
(e) The department of local government finance may raise or lower
the property tax levy under this section for a year if the department
determines it is appropriate because the estimated cost of:
(1) a general reassessment; or
(2) making annual adjustments under section 4.5 of this chapter;
has changed.
(f) The county assessor or township assessor may petition the county
fiscal body to increase the levy under subsection (b) or (c) to pay for
the costs of:
(1) a general reassessment;
(2) verification under 50 IAC 21-3-2 of sales disclosure forms
forwarded to
(A) the county assessor or
(B) township assessors;
under IC 6-1.1-5.5-3; or
(3) processing annual adjustments under section 4.5 of this
chapter.
The assessor must document the needs and reasons for the increased
funding.
(g) If the county fiscal body denies a petition under subsection (f),
the county assessor may appeal to the department of local government
finance. The department of local government finance shall:
(1) hear the appeal; and
(2) determine whether the additional levy is necessary.
SOURCE: IC 6-1.1-4-28.5; (08)SB0016.3.40. -->
SECTION 40. IC 6-1.1-4-28.5, AS AMENDED BY P.L.219-2007,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 28.5. (a) Money assigned to a property
reassessment fund under section 27.5 of this chapter may be used only
to pay the costs of:
(1) the general reassessment of real property, including the
computerization of assessment records;
(2) payments to
county assessors, members of property tax
assessment boards of appeals, or assessing officials
and hearing
officers for county property tax assessment boards of appeals
under IC 6-1.1-35.2;
(3) the development or updating of detailed soil survey data by
the United States Department of Agriculture or its successor
agency;
(4) the updating of plat books;
(5) payments for the salary of permanent staff or for the
contractual services of temporary staff who are necessary to assist
county assessors, members of a county property tax assessment
board of appeals, and assessing officials;
(6) making annual adjustments under section 4.5 of this chapter;
and
(7) the verification under 50 IAC 21-3-2 of sales disclosure forms
forwarded to
(A) the county assessor; or
(B) township assessors
(if any);
under IC 6-1.1-5.5-3.
Money in a property tax reassessment fund may not be transferred or
reassigned to any other fund and may not be used for any purposes
other than those set forth in this section.
(b) All counties shall use modern, detailed soil maps in the general
reassessment of agricultural land.
(c) The county treasurer of each county shall, in accordance with
IC 5-13-9, invest any money accumulated in the property reassessment
fund. Any interest received from investment of the money shall be paid
into the property reassessment fund.
(d) An appropriation under this section must be approved by the
fiscal body of the county after the review and recommendation of the
county assessor. However, in a county with an elected a township
assessor in every township, the county assessor does not review an
appropriation under this section, and only the fiscal body must approve
an appropriation under this section.
SOURCE: IC 6-1.1-4-29; (08)SB0016.3.41. -->
SECTION 41. IC 6-1.1-4-29 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 29. (a) The expenses
of a reassessment, except those incurred by the department of local
government finance in performing its normal functions, shall be paid
by the county in which the reassessed property is situated. These
expenses, except for the expenses of a general reassessment, shall be
paid from county funds. The county auditor shall issue warrants for the
payment of reassessment expenses. No prior appropriations are
required in order for the auditor to issue warrants.
(b) An order of the department of local government finance
directing the reassessment of property shall contain an estimate of the
cost of making the reassessment. The local assessing officials in the
county, assessor, the county property tax assessment board of appeals,
and the county auditor may not exceed the amount so estimated by the
department of local government finance.
SOURCE: IC 6-1.1-4-31; (08)SB0016.3.42. -->
SECTION 42. IC 6-1.1-4-31, AS AMENDED BY P.L.228-2005,
SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31. (a) The department of local government
finance shall periodically check the conduct of:
(1) a general reassessment of property;
(2) work required to be performed by local officials under 50
IAC 21; and
(3) other property assessment activities in the county, as
determined by the department.
The department of local government finance may inform township
assessors
(if any), county assessors, and the presidents of county
councils in writing if its check reveals that the general reassessment or
other property assessment activities are not being properly conducted,
work required to be performed by local officials under 50 IAC 21 is not
being properly conducted, or property assessments are not being
properly made.
(b) The failure of the department of local government finance to
inform local officials under subsection (a) shall not be construed as an
indication by the department that:
(1) the general reassessment or other property assessment
activities are being properly conducted;
(2) work required to be performed by local officials under 50
IAC 21 is being properly conducted; or
(3) property assessments are being properly made.
(c) If the department of local government finance:
(1) determines under subsection (a) that a general reassessment
or other assessment activities for a general reassessment year or
any other year are not being properly conducted; and
(2) informs:
(A) the township assessor (if any) of each affected township;
(B) the county assessor; and
(C) the president of the county council;
in writing under subsection (a);
the department may order a state conducted assessment or reassessment
under section 31.5 of this chapter to begin not less than sixty (60) days
after the date of the notice under subdivision (2). If the department
determines during the period between the date of the notice under
subdivision (2) and the proposed date for beginning the state conducted
assessment or reassessment that the general reassessment or other
assessment activities for the general reassessment are being properly
conducted, the department may rescind the order.
(d) If the department of local government finance:
(1) determines under subsection (a) that work required to be
performed by local officials under 50 IAC 21 is not being
properly conducted; and
(2) informs:
(A) the township assessor of each affected township (if any);
(B) the county assessor; and
(C) the president of the county council;
in writing under subsection (a);
the department may conduct the work or contract to have the work
conducted to begin not less than sixty (60) days after the date of the
notice under subdivision (2). If the department determines during the
period between the date of the notice under subdivision (2) and the
proposed date for beginning the work or having the work conducted
that work required to be performed by local officials under 50 IAC 21
is being properly conducted, the department may rescind the order.
(e) If the department of local government finance contracts to have
work conducted under subsection (d), the department shall forward the
bill for the services to the county and the county shall pay the bill under
the same procedures that apply to county payments of bills for
assessment or reassessment services under section 31.5 of this chapter.
(f) A county council president who is informed by the
department of local government finance under subsection (a) shall
provide the information to the board of county commissioners. A
board of county commissioners that receives information under
this subsection may adopt an ordinance to do either or both of the
following:
(1) Determine that:
(A) the information indicates that the county assessor has
failed to perform adequately the duties of county assessor;
and
(B) by that failure the county assessor forfeits the office of
county assessor and is subject to removal from office by an
information filed under IC 34-17-2-1(b).
(2) Determine that:
(A) the information indicates that one (1) or more
township assessors in the county have failed to perform
adequately the duties of township assessor; and
(B) by that failure the township assessor or township
assessors forfeit the office of township assessor and are
subject to removal from office by an information filed
under IC 34-17-2-1(b).
(g) A city-county council that is informed by the department of
local government finance under subsection (a) may adopt an
ordinance making the determination or determinations referred to
in subsection (f).
SOURCE: IC 6-1.1-4-31.6; (08)SB0016.3.43. -->
SECTION 43. IC 6-1.1-4-31.6, AS ADDED BY P.L.228-2005,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31.6. (a) Subject to the other requirements of this
section, the department of local government finance may:
(1) negotiate an addendum to a contract referred to in section
31.5(g) section 31.5(f) of this chapter that is treated as a contract
of the department; or
(2) include provisions in a contract entered into by the department
under section 31.5(g) section 31.5(f) of this chapter;
to require the contractor of the department to represent the department
in appeals initiated under section 31.7 of this chapter and to afford to
taxpayers an opportunity to attend an informal hearing.
(b) The purpose of the informal hearing referred to in subsection (a)
is to:
(1) discuss the specifics of the taxpayer's assessment or
reassessment;
(2) review the taxpayer's property record card;
(3) explain to the taxpayer how the assessment or reassessment
was determined;
(4) provide to the taxpayer information about the statutes, rules,
and guidelines that govern the determination of the assessment or
reassessment;
(5) note and consider objections of the taxpayer;
(6) consider all errors alleged by the taxpayer; and
(7) otherwise educate the taxpayer about:
(A) the taxpayer's assessment or reassessment;
(B) the assessment or reassessment process; and
(C) the assessment or reassessment appeal process under
section 31.7 of this chapter.
(c) Following an informal hearing referred to in subsection (b), the
contractor shall:
(1) make a recommendation to the department of local
government finance as to whether a change in the reassessment is
warranted; and
(2) if recommending a change under subdivision (1), provide to
the department a statement of:
(A) how the changed assessment or reassessment was
determined; and
(B) the amount of the changed assessment or reassessment.
(d) To preserve the right to appeal under section 31.7 of this
chapter, a taxpayer must initiate the informal hearing process by
notifying the department of local government finance or its designee of
the taxpayer's intent to participate in an informal hearing referred to in
subsection (b) not later than forty-five (45) days after the department
of local government finance gives notice under section 31.5(h) section
31.5(g) of this chapter to taxpayers of the amount of the reassessment.
(e) The informal hearings referred to in subsection (b) must be
conducted:
(1) in the county where the property is located; and
(2) in a manner determined by the department of local
government finance.
(f) The department of local government finance shall:
(1) consider the recommendation of the contractor under
subsection (c); and
(2) if the department accepts a recommendation that a change in
the assessment or reassessment is warranted, accept or modify the
recommended amount of the changed assessment or reassessment.
(g) The department of local government finance shall send a notice
of the result of each informal hearing to:
(1) the taxpayer;
(2) the county auditor;
(3) the county assessor; and
(4) the township assessor (if any) of the township in which the
property is located.
(h) A notice under subsection (g) must:
(1) state whether the assessment or reassessment was changed as
a result of the informal hearing; and
(2) if the assessment or reassessment was changed as a result of
the informal hearing:
(A) indicate the amount of the changed assessment or
reassessment; and
(B) provide information on the taxpayer's right to appeal under
section 31.7 of this chapter.
(i) If the department of local government finance does not send a
notice under subsection (g) not later than two hundred seventy (270)
days after the date the department gives notice of the amount of the
assessment or reassessment under section 31.5(h) section 31.5(g) of
this chapter:
(1) the department may not change the amount of the assessment
or reassessment under the informal hearing process described in
this section; and
(2) the taxpayer may appeal the assessment or reassessment under
section 31.7 of this chapter.
(j) The department of local government finance may adopt rules to
establish procedures for informal hearings under this section.
(k) Payment for an addendum to a contract under subsection (a)(1)
is made in the same manner as payment for the contract under section
31.5(i) section 31.5(h) of this chapter.
SOURCE: IC 6-1.1-4-31.7; (08)SB0016.3.44. -->
SECTION 44. IC 6-1.1-4-31.7, AS AMENDED BY P.L.219-2007,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 31.7. (a) As used in this section, "special master"
refers to a person designated by the Indiana board under subsection (e).
(b) The notice of assessment or reassessment under
section 31.5(h)
section 31.5(g) of this chapter is subject to appeal by the taxpayer to
the Indiana board. The procedures and time limitations that apply to an
appeal to the Indiana board of a determination of the department of
local government finance do not apply to an appeal under this
subsection. The Indiana board may establish applicable procedures and
time limitations under subsection (l).
(c) In order to appeal under subsection (b), the taxpayer must:
(1) participate in the informal hearing process under section 31.6
of this chapter;
(2) except as provided in section 31.6(i) of this chapter, receive
a notice under section 31.6(g) of this chapter; and
(3) file a petition for review with the appropriate county assessor
not later than thirty (30) days after:
(A) the date of the notice to the taxpayer under section 31.6(g)
of this chapter; or
(B) the date after which the department may not change the
amount of the assessment or reassessment under the informal
hearing process described in section 31.6 of this chapter.
(d) The Indiana board may develop a form for petitions under
subsection (c) that outlines:
(1) the appeal process;
(2) the burden of proof; and
(3) evidence necessary to warrant a change to an assessment or
reassessment.
(e) The Indiana board may contract with, appoint, or otherwise
designate the following to serve as special masters to conduct
evidentiary hearings and prepare reports required under subsection (g):
(1) Independent, licensed appraisers.
(2) Attorneys.
(3) Certified level two or level three Indiana assessor-appraisers
(including administrative law judges employed by the Indiana
board).
(4) Other qualified individuals.
(f) Each contract entered into under subsection (e) must specify the
appointee's compensation and entitlement to reimbursement for
expenses. The compensation and reimbursement for expenses are paid
from the county property reassessment fund.
(g) With respect to each petition for review filed under subsection
(c), the special masters shall:
(1) set a hearing date;
(2) give notice of the hearing at least thirty (30) days before the
hearing date, by mail, to:
(A) the taxpayer;
(B) the department of local government finance;
(C) the township assessor (if any); and
(D) the county assessor;
(3) conduct a hearing and hear all evidence submitted under this
section; and
(4) make evidentiary findings and file a report with the Indiana
board.
(h) At the hearing under subsection (g):
(1) the taxpayer shall present:
(A) the taxpayer's evidence that the assessment or
reassessment is incorrect;
(B) the method by which the taxpayer contends the assessment
or reassessment should be correctly determined; and
(C) comparable sales, appraisals, or other pertinent
information concerning valuation as required by the Indiana
board; and
(2) the department of local government finance shall present its
evidence that the assessment or reassessment is correct.
(i) The Indiana board may dismiss a petition for review filed under
subsection (c) if the evidence and other information required under
subsection (h)(1) is not provided at the hearing under subsection (g).
(j) The township assessor
(if any) and the county assessor may
attend and participate in the hearing under subsection (g).
(k) The Indiana board may:
(1) consider the report of the special masters under subsection
(g)(4);
(2) make a final determination based on the findings of the special
masters without:
(A) conducting a hearing; or
(B) any further proceedings; and
(3) incorporate the findings of the special masters into the board's
findings in resolution of the appeal.
(l) The Indiana board may adopt rules under IC 4-22-2-37.1 to:
(1) establish procedures to expedite:
(A) the conduct of hearings under subsection (g); and
(B) the issuance of determinations of appeals under subsection
(k); and
(2) establish deadlines:
(A) for conducting hearings under subsection (g); and
(B) for issuing determinations of appeals under subsection (k).
(m) A determination by the Indiana board of an appeal under
subsection (k) is subject to appeal to the tax court under IC 6-1.1-15.
SOURCE: IC 6-1.1-4-39; (08)SB0016.3.45. -->
SECTION 45. IC 6-1.1-4-39, AS AMENDED BY P.L.199-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 39. (a) For assessment dates after February 28,
2005, except as provided in subsections (c) and (e), the true tax value
of real property regularly used to rent or otherwise furnish residential
accommodations for periods of thirty (30) days or more and that has
more than four (4) rental units is the lowest valuation determined by
applying each of the following appraisal approaches:
(1) Cost approach that includes an estimated reproduction or
replacement cost of buildings and land improvements as of the
date of valuation together with estimates of the losses in value
that have taken place due to wear and tear, design and plan, or
neighborhood influences.
(2) Sales comparison approach, using data for generally
comparable property.
(3) Income capitalization approach, using an applicable
capitalization method and appropriate capitalization rates that are
developed and used in computations that lead to an indication of
value commensurate with the risks for the subject property use.
(b) The gross rent multiplier method is the preferred method of
valuing:
(1) real property that has at least one (1) and not more than four
(4) rental units; and
(2) mobile homes assessed under IC 6-1.1-7.
(c) A township assessor (if any) or the county assessor is not
required to appraise real property referred to in subsection (a) using the
three (3) appraisal approaches listed in subsection (a) if the township
assessor and the taxpayer agree before notice of the assessment is given
to the taxpayer under section 22 of this chapter to the determination of
the true tax value of the property by the assessor using one (1) of those
appraisal approaches.
(d) To carry out this section, the department of local government
finance may adopt rules for assessors to use in gathering and
processing information for the application of the income capitalization
method and the gross rent multiplier method. A taxpayer must verify
under penalties for perjury any information provided to the township
or county assessor for use in the application of either method.
(e) The true tax value of low income rental property (as defined in
section 41 of this chapter) is not determined under subsection (a). The
assessment method prescribed in section 41 of this chapter is the
exclusive method for assessment of that property. This subsection does
not impede any rights to appeal an assessment.
SOURCE: IC 6-1.1-4-39.5; (08)SB0016.3.46. -->
SECTION 46. IC 6-1.1-4-39.5, AS ADDED BY P.L.233-2007,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 39.5. (a) As used in this section, "qualified real
property" means a riverboat (as defined in IC 4-33-2-17).
(b) Except as provided in subsection (c), the true tax value of
qualified real property is the lowest valuation determined by applying
each of the following appraisal approaches:
(1) Cost approach that includes an estimated reproduction or
replacement cost of buildings and land improvements as of the
date of valuation together with estimates of the losses in value
that have taken place due to wear and tear, design and plan, or
neighborhood influences using base prices determined under 50
IAC 2.3 and associated guidelines published by the department.
(2) Sales comparison approach, using data for generally
comparable property, excluding values attributable to licenses,
fees, or personal property as determined under 50 IAC 4.2.
(3) Income capitalization approach, using an applicable
capitalization method and appropriate capitalization rates that are
developed and used in computations that lead to an indication of
value commensurate with the risks for the subject property use.
(c) A township or county assessor is not required to appraise
qualified real property using the three (3) appraisal approaches listed
in subsection (b) if the township or county assessor and the taxpayer
agree before notice of the assessment is given to the taxpayer under
section 22 of this chapter to the determination of the true tax value of
the property by the assessor using one (1) of those appraisal
approaches.
(d) To carry out this section, the department of local government
finance may adopt rules for assessors to use in gathering and
processing information for the application of the income capitalization
method. A taxpayer must verify under penalties for perjury any
information provided to the assessor for use in the application of the
income capitalization method.
SOURCE: IC 6-1.1-5-8; (08)SB0016.3.47. -->
SECTION 47. IC 6-1.1-5-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. Except as provided
in section 9 of this chapter, the county auditor of each county shall
annually prepare and deliver to the township assessor (if any) or the
county assessor a list of all real property entered in the township or
county as of the assessment date. The county auditor shall deliver the
list within thirty (30) days after the assessment date. The county auditor
shall prepare the list in the form prescribed or approved by the
department of local government finance.
SOURCE: IC 6-1.1-5-9; (08)SB0016.3.48. -->
SECTION 48. IC 6-1.1-5-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9. Except as provided
in section 4(b) of this chapter, for all civil townships in which In a
county containing a consolidated city: is situated,
(1) the township assessor has the duties and authority described
in sections 1 through 8 of this chapter; and
(2) the county assessor has the duties and authority described
in sections 1 through 8 of this chapter for a township for
which there is no township assessor.
These duties and authority include effecting the transfer of title to real
property and preparing, maintaining, approving, correcting, indexing,
and publishing the list or record of, or description of title to, real
property. If a court renders a judgment for the partition or transfer of
real property located in one (1) of these townships, a county
containing a consolidated city, the clerk of the court shall deliver the
transcript to the township county assessor.
SOURCE: IC 6-1.1-5-9.1; (08)SB0016.3.49. -->
SECTION 49. IC 6-1.1-5-9.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9.1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this
chapter, for all other civil townships having a population of thirty-five
thousand (35,000) or more, for a civil township that falls below a
population of thirty-five thousand (35,000) at a federal decennial
census that takes effect after December 31, 2001, and for all other civil
townships in which a city of the second class is located, the township
assessor, or the county assessor if there is no township assessor for
the township, shall make the real property lists and the plats described
in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five
thousand (35,000) or more at a federal decennial census that takes
effect after December 31, 2001, the county auditor shall make the real
property lists and the plats described in sections 1 through 8 of this
chapter unless the township assessor determines to assume the duty
from the county auditor.
(c) With respect to townships in which the township assessor makes
the real property lists and the plats described in sections 1 through 8 of
this chapter, the county auditor shall, upon completing the tax
duplicate, return the real property lists to the township assessor for the
continuation of the lists by the assessor. If land located in one (1) of
these townships is platted, the plat shall be presented to the township
assessor instead of the county auditor, before it is recorded. The
township assessor shall then enter the lots or parcels described in the
plat on the tax lists in lieu of the land included in the plat.
SOURCE: IC 6-1.1-5-10; (08)SB0016.3.50. -->
SECTION 50. IC 6-1.1-5-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10. If a township
assessor,
or the county assessor if there is no township assessor for
the township, believes that it is necessary to obtain an accurate
description of a specific lot or tract,
which is situated in the township
he serves, the assessor may demand in writing that the owner or
occupant of the lot or tract deliver all the title papers in
his the owner's
or occupant's possession to the assessor for his the assessor's
examination. If the person fails to deliver the title papers to the assessor
at his the assessor's office within five (5) days after the demand is
mailed, the assessor shall prepare the real property list according to the
best information he the assessor can obtain. For that purpose, the
assessor may examine, under oath, any person whom he the assessor
believes has any knowledge relevant to the issue.
SOURCE: IC 6-1.1-5-11; (08)SB0016.3.51. -->
SECTION 51. IC 6-1.1-5-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 11. (a) In order to
determine the quantity of land contained within a tract, an assessor
shall follow the rules contained in this section.
(b) Except as provided in subsection (c), of this section, the assessor
shall recognize the quantity of land stated in a deed or patent if the
owner or person in whose name the property is listed holds the land by
virtue of:
(1) a deed from another party or from this state; or
(2) a patent from the United States.
(c) If land described in subsection (b) of this section has been
surveyed subsequent to the survey made by the United States and if the
township county assessor is satisfied that the tract contains a different
quantity of land than is stated in the patent or deed, the assessor shall
recognize the quantity of land stated in the subsequent survey.
(d) Except as provided in subsection (e) of this section, subsection
(f), a township county assessor shall demand in writing that the owner
of a tract, or person in whose name the land is listed, have the tract
surveyed and that he the owner or person in whose name the land is
listed return a sworn certificate from the surveyor stating the quantity
of land contained in the tract if:
(1) the land was within the French or Clark's grant; and
(2) the party holds the land under original entry or survey.
(e) If the party fails to return the certificate under subsection (d)
within thirty (30) days after the demand is mailed, the assessor shall
have a surveyor survey the land. The expenses of a survey made under
this subsection shall be paid for from the county treasury. However, the
county auditor shall charge the survey expenses against the land, and
the expenses shall be collected with the taxes payable in the succeeding
year.
(e) (f) A township county assessor shall not demand a survey of
land described in subsection (d) of this section if:
(1) the owner or holder of the land has previously had it surveyed
and presents to the assessor a survey certificate which states the
quantity of land; or
(2) the assessor is satisfied from other competent evidence, given
under oath or affirmation, that the quantity of land stated in the
original survey is correct.
SOURCE: IC 6-1.1-5-14; (08)SB0016.3.52. -->
SECTION 52. IC 6-1.1-5-14, AS AMENDED BY P.L.88-2005,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 14. Not later than May 15, each assessing official
township assessor in the county (if any) shall prepare and deliver to
the county assessor a detailed list of the real property listed for taxation
in the township. On or before July 1 of each year, each county assessor
shall, under oath, prepare and deliver to the county auditor a detailed
list of the real property listed for taxation in the county. In a county
with an elected township assessor in every township the township
assessor shall prepare the real property list. The assessing officials and
the county assessor shall prepare the list in the form prescribed by the
department of local government finance. The township assessor shall
ensure that the county assessor has full access to the assessment
records maintained by the township assessor.
SOURCE: IC 6-1.1-5-15; (08)SB0016.3.53. -->
SECTION 53. IC 6-1.1-5-15, AS AMENDED BY P.L.228-2005,
SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 15. (a) Except as provided in subsection (b),
before an owner of real property demolishes, structurally modifies, or
improves it at a cost of more than five hundred dollars ($500) for
materials or labor, or both, the owner or the owner's agent shall file
with the area plan commission or the county assessor in the county
where the property is located an assessment registration notice on a
form prescribed by the department of local government finance.
(b) If the owner of the real property, or the person performing the
work for the owner, is required to obtain a permit from an agency or
official of the state or a political subdivision for the demolition,
structural modification, or improvement, the owner or the person
performing the work for the owner is not required to file an assessment
registration notice.
(c) Each state or local government official or agency shall, before
the tenth day of each month, deliver a copy of each permit described in
subsection (b) to the assessor of the county in which the real property
to be improved is situated. Each area plan commission shall, before the
tenth day of each month, deliver a copy of each assessment registration
notice described in subsection (a) to the assessor of the county where
the property is located.
(d) Before the last day of each month, the county assessor shall
distribute a copy of each assessment registration notice filed under
subsection (a) or permit received under subsection (b) to the assessor
of the township (if any) in which the real property to be demolished,
modified, or improved is situated.
(e) A fee of five dollars ($5) shall be charged by the area plan
commission or the county assessor for the filing of the assessment
registration notice. All fees collected under this subsection shall be
deposited in the county property reassessment fund.
(f) A township or county assessor shall immediately notify the
county treasurer if the assessor discovers property that has been
improved or structurally modified at a cost of more than five hundred
dollars ($500) and the owner of the property has failed to obtain the
required building permit or to file an assessment registration notice.
(g) Any person who fails to:
(1) file the registration notice required by subsection (a); or
(2) obtain a building permit described in subsection (b);
before demolishing, structurally modifying, or improving real property
is subject to a civil penalty of one hundred dollars ($100). The county
treasurer shall include the penalty on the person's property tax
statement and collect it in the same manner as delinquent personal
property taxes under IC 6-1.1-23. However, if a person files a late
registration notice, the person shall pay the fee, if any, and the penalty
to the area plan commission or the county assessor at the time the
person files the late registration notice.
SOURCE: IC 6-1.1-5.5-3; (08)SB0016.3.54. -->
SECTION 54. IC 6-1.1-5.5-3, AS AMENDED BY P.L.219-2007,
SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3. (a) For purposes of this section, "party"
includes:
(1) a seller of property that is exempt under the seller's ownership;
or
(2) a purchaser of property that is exempt under the purchaser's
ownership;
from property taxes under IC 6-1.1-10.
(b) Before filing a conveyance document with the county auditor
under IC 6-1.1-5-4, all the parties to the conveyance must do the
following:
(1) Complete and sign a sales disclosure form as prescribed by the
department of local government finance under section 5 of this
chapter. All the parties may sign one (1) form, or if all the parties
do not agree on the information to be included on the completed
form, each party may sign and file a separate form.
(2) Before filing a sales disclosure form with the county auditor,
submit the sales disclosure form to the county assessor. The
county assessor must review the accuracy and completeness of
each sales disclosure form submitted immediately upon receipt of
the form and, if the form is accurate and complete, stamp the form
as eligible for filing with the county auditor and return the form
to the appropriate party for filing with the county auditor. If
multiple forms are filed in a short period, the county assessor
shall process the forms as quickly as possible. For purposes of this
subdivision, a sales disclosure form is considered to be accurate
and complete if:
(A) the county assessor does not have substantial evidence
when the form is reviewed under this subdivision that
information in the form is inaccurate; and
(B) the form:
(i) substantially conforms to the sales disclosure form
prescribed by the department of local government finance
under section 5 of this chapter; and
(ii) is submitted to the county assessor in a format usable to
the county assessor.
(3) File the sales disclosure form with the county auditor.
(c) Except as provided in subsection (d), The auditor shall forward
each sales disclosure form to the county assessor. The county assessor
shall retain the forms for five (5) years. The county assessor shall
forward the sales disclosure form data to the department of local
government finance and the legislative services agency in an electronic
format specified jointly by the department of local government finance
and the legislative services agency. The county assessor shall forward
a copy of the sales disclosure forms to the township assessors in the
county. The forms may be used by the county assessing officials, the
department of local government finance, and the legislative services
agency for the purposes established in IC 6-1.1-4-13.6, sales ratio
studies, equalization, adoption of rules under IC 6-1.1-31-3 and
IC 6-1.1-31-6, and any other authorized purpose.
(d) In a county containing a consolidated city, the auditor shall
forward the sales disclosure form to the appropriate township assessor
(if any). The township or county assessor shall forward the sales
disclosure form to the department of local government finance and the
legislative services agency in an electronic format specified jointly by
the department of local government finance and the legislative services
agency. The forms may be used by the county assessing officials, the
department of local government finance, and the legislative services
agency for the purposes established in IC 6-1.1-4-13.6, sales ratio
studies, equalization, adoption of rules under IC 6-1.1-31-3 and
IC 6-1.1-31-6, and any other authorized purpose.
(e) If a sales disclosure form includes the telephone number or
Social Security number of a party, the telephone number or Social
Security number is confidential.
(f) County assessing officials and other local officials may not
establish procedures or requirements concerning sales disclosure forms
that substantially differ from the procedures and requirements of this
chapter.
SOURCE: IC 6-1.1-5.5-12; (08)SB0016.3.55. -->
SECTION 55. IC 6-1.1-5.5-12 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 12. (a) A party to a
conveyance who:
(1) is required to file a sales disclosure form under this chapter;
and
(2) fails to file a sales disclosure form at the time and in the
manner required by this chapter;
is subject to a penalty in the amount determined under subsection (b).
(b) The amount of the penalty under subsection (a) is the greater of:
(1) one hundred dollars ($100); or
(2) twenty-five thousandths percent (0.025%) of the sale price of
the real property transferred under the conveyance document.
(c) The township assessor (if any) in a county containing a
consolidated city, or the county assessor in for a township in a county
for which there is no township assessor, or the county assessor for
any other county, shall:
(1) determine the penalty imposed under this section;
(2) assess the penalty to the party to a conveyance; and
(3) notify the party to the conveyance that the penalty is payable
not later than thirty (30) days after notice of the assessment.
(d) The county auditor shall:
(1) collect the penalty imposed under this section;
(2) deposit penalty collections as required under section 4 of this
chapter; and
(3) notify the county prosecuting attorney of delinquent payments.
(e) The county prosecuting attorney shall initiate an action to
recover a delinquent penalty under this section. In a successful action
against a person for a delinquent penalty, the court shall award the
county prosecuting attorney reasonable attorney's fees.
SOURCE: IC 6-1.1-7-3; (08)SB0016.3.56. -->
SECTION 56. IC 6-1.1-7-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. A person who
permits a mobile home to be placed on any land which
he the person
owns, possesses, or controls shall report that fact to the assessor of the
township in which the land is located,
or the county assessor if there
is no township assessor for the township, within ten (10) days after
the mobile home is placed on the land. The ten (10) day period
commences the day after the day that the mobile home is placed upon
the land.
SOURCE: IC 6-1.1-7-5; (08)SB0016.3.57. -->
SECTION 57. IC 6-1.1-7-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2009]: Sec. 5. A mobile home
which is subject to taxation under this chapter shall be assessed by the
assessor of the township within which the place of assessment is
located, or the county assessor if there is no township assessor for
the township. Each township assessor of a county and the county
assessor shall certify the assessments of mobile homes to the county
auditor in the same manner provided for the certification of personal
property assessments. The township or county assessor shall make this
certification on the forms prescribed by the department of local
government finance.
SOURCE: IC 6-1.1-8-23; (08)SB0016.3.58. -->
SECTION 58. IC 6-1.1-8-23 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 23. Each year a public
utility company shall file a statement with the assessor of each
township (if any) and county assessor of each county in which the
company's property is located. The company shall file the statement on
the form prescribed by the department of local government finance.
The statement shall contain a description of the company's tangible
personal property located in the township or county.
SOURCE: IC 6-1.1-8-24; (08)SB0016.3.59. -->
SECTION 59. IC 6-1.1-8-24, AS AMENDED BY P.L.88-2005,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 24. (a) Each year a township assessor, or the
county assessor if there is no township assessor for the township,
shall assess the fixed property which that as of the assessment date of
that year is:
(1) owned or used by a public utility company; and
(2) located in the township the township assessor serves. or
county.
(b) The township or county assessor shall determine the assessed
value of fixed property. The A township assessor shall certify the
assessed values to the county assessor on or before April 1 of the year
of assessment. However, in a county with an elected a township
assessor in every township the township assessor shall certify the list
to the department of local government finance. The county assessor
shall review the assessed values and shall certify the assessed values
to the department of local government finance on or before April 10 of
the that year. of assessment.
SOURCE: IC 6-1.1-8-33; (08)SB0016.3.60. -->
SECTION 60. IC 6-1.1-8-33 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 33. A public utility
company may appeal a township or county assessor's assessment of
fixed property in the same manner that it may appeal a township or
county assessor's assessment of tangible property under IC 1971,
IC 6-1.1-15.
SOURCE: IC 6-1.1-8-39; (08)SB0016.3.61. -->
SECTION 61. IC 6-1.1-8-39 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 39. The annual
assessments of a public utility company's property are presumed to
include all the company's property which is subject to taxation under
this chapter. However, this presumption does not preclude the
subsequent assessment of a specific item of tangible property which is
clearly shown to have been omitted from the assessments for that year.
The appropriate township assessor, or the county assessor if there is
no township assessor for the township, shall make assessments of
omitted fixed property. The department of local government finance
shall make assessments of omitted distributable property. However, the
department of local government finance may not assess omitted
distributable property after the expiration of ten (10) years from the last
day of the year in which the assessment should have been made.
SOURCE: IC 6-1.1-8.5-7; (08)SB0016.3.62. -->
SECTION 62. IC 6-1.1-8.5-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) The township
assessor of each township (if any) in a qualifying county shall notify
the department of local government finance of a newly constructed
industrial facility that is located in the township served by the township
assessor. The county assessor shall perform this duty for a township
in a qualifying county if there is no township assessor for the
township.
(b) Each building commissioner in a qualifying county shall notify
the department of local government finance of a newly constructed
industrial facility that is located in the jurisdiction served by the
building commissioner.
(c) The department of local government finance shall schedule an
assessment under this chapter of a newly constructed industrial facility
within six (6) months after receiving notice of the construction from the
appropriate township assessor or building commissioner. under this
section.
SOURCE: IC 6-1.1-9-1; (08)SB0016.3.63. -->
SECTION 63. IC 6-1.1-9-1, AS AMENDED BY P.L.219-2007,
SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. If a township assessor
(if any), county assessor,
or county property tax assessment board of appeals believes that any
taxable tangible property has been omitted from or undervalued on the
assessment rolls or the tax duplicate for any year or years, the official
or board shall give written notice under IC 6-1.1-3-20 or IC 6-1.1-4-22
of the assessment or increase in assessment. The notice shall contain
a general description of the property and a statement describing the
taxpayer's right to a review with the county property tax assessment
board of appeals under IC 6-1.1-15-1.
SOURCE: IC 6-1.1-9-6; (08)SB0016.3.64. -->
SECTION 64. IC 6-1.1-9-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 6. The county assessor
shall obtain from the county auditor or the township assessors (if any)
all returns for tangible property made by the township assessors of the
county and all assessment lists, schedules, statements, maps, and other
books and papers filed with the county auditor by the township
assessors. For purposes of discovering undervalued or omitted
property, the county assessor shall carefully examine the county tax
duplicates and all other pertinent records and papers of the county
auditor, treasurer, recorder, clerk, sheriff, and surveyor. The county
assessor shall, in the manner prescribed in this article, assess all
omitted or undervalued tangible property which is subject to
assessment.
SOURCE: IC 6-1.1-10-10; (08)SB0016.3.65. -->
SECTION 65. IC 6-1.1-10-10 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 10. (a) The owner of an
industrial waste control facility who wishes to obtain the exemption
provided in section 9 of this chapter shall file an exemption claim
along with the
assessor of the township in which the property is located
when he files his owner's annual personal property return. The claim
shall describe and state the assessed value of the property for which an
exemption is claimed.
(b) The owner shall, by registered or certified mail, forward a copy
of the exemption claim to the department of environmental
management. The department shall acknowledge its receipt of the
claim.
(c) The department of environmental management may investigate
any claim. The department may also determine if the property for
which the exemption is claimed is being utilized as an industrial waste
control facility. Within one hundred twenty (120) days after a claim is
mailed to the department, the department may certify its written
determination to the township
or county assessor with whom the claim
was filed.
(d) The determination of the department remains in effect:
(1) as long as the owner owns the property and uses the property
as an industrial waste control facility; or
(2) for five (5) years;
whichever is less. In addition, during the five (5) years after the
department's determination the owner of the property must notify the
township county assessor and the department in writing if any of the
property on which the department's determination was based is
disposed of or removed from service as an industrial waste control
facility.
(e) The department may revoke a determination if the department
finds that the property is not predominantly used as an industrial waste
control facility.
(f) The township or county assessor, in accord with the
determination of the department, shall allow or deny in whole or in part
each exemption claim. However, if the owner provides the assessor
with proof that a copy of the claim has been mailed to the department,
and if the department has not certified a determination to the assessor
within one hundred twenty (120) days after the claim has been mailed
to the department, the assessor shall allow the total exemption claimed
by the owner.
(g) The assessor shall reduce the assessed value of the owner's
personal property for the year for which an exemption is claimed by the
amount of exemption allowed.
SOURCE: IC 6-1.1-10-13; (08)SB0016.3.66. -->
SECTION 66. IC 6-1.1-10-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13. (a) The owner of
personal property which is part of a stationary or unlicensed mobile air
pollution control system who wishes to obtain the exemption provided
in section 12 of this chapter shall claim the exemption on his the
owner's annual personal property return. which he files with the
assessor of the township in which the property is located. On the return,
the owner shall describe and state the assessed value of the property for
which the exemption is claimed.
(b) The township or county assessor shall:
(1) review the exemption claim; and he shall
(2) allow or deny it in whole or in part.
In making his the decision, the township or county assessor shall
consider the requirements stated in section 12 of this chapter.
(c) The township or county assessor shall reduce the assessed value
of the owner's personal property for the year for which the exemption
is claimed by the amount of exemption allowed.
SOURCE: IC 6-1.1-10-14; (08)SB0016.3.67. -->
SECTION 67. IC 6-1.1-10-14 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 14. The action taken by
a township or county assessor on an exemption claim filed under
section 10 or section 13 of this chapter shall be treated as an
assessment of personal property. Thus, the assessor's action is subject
to all the provisions of this article pertaining to notice, review, or
appeal of personal property assessments.
SOURCE: IC 6-1.1-10-31.7; (08)SB0016.3.68. -->
SECTION 68. IC 6-1.1-10-31.7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 31.7. (a) Subject to
subsection (c), in order to claim a property tax exemption under section
31.4, 31.5, or 31.6 of this chapter, the owner or possessor of:
(1) a truck chassis under section 31.4 of this chapter;
(2) a passenger motor vehicle under section 31.5 of this chapter;
or
(3) a school bus body or chassis under section 31.6 of this
chapter;
must file a claim for an exemption at the same time that the taxpayer
is required to file a personal property tax return.
(b) A claim for exemption under this section must be filed on a
form:
(1) prescribed by the department of local government finance; and
(2) containing the following information:
(A) A description of the property claimed to be exempt in
sufficient detail to afford identification of the property.
(B) A statement indicating the ownership and the possession
of the property.
(C) The grounds for claiming the exemption.
(D) The full name and address of the applicant.
(E) Any additional information that the department of local
government finance may require that is:
(i) reasonably related to the exemption; and
(ii) necessary to determine the exemption.
(c) Notwithstanding subsection (b), an owner or a possessor may
claim an exemption for a chassis or vehicle under this section without
filing the form required under subsection (b) if:
(1) before March 1 the owner or possessor of the chassis or
vehicle identifies the chassis or vehicle, by chassis or vehicle
identification number, as a chassis or vehicle to be used to fulfill
an order from an out-of-state dealer; and
(2) the owner or possessor of the chassis or vehicle submits with
the owner's or possessor's personal property return a list that:
(A) gives the chassis or vehicle identification number of each
chassis or vehicle claimed to be exempt under subdivision (1);
and
(B) identifies the order from an out-of-state dealer that
corresponds to each chassis or vehicle listed.
(d) If, upon the request of
the local an assessing official
a county
assessor, a member of the county property tax assessment board of
appeals, or the department of local government finance, the owner or
possessor is unable to verify that the chassis or vehicle was used to
fulfill the identified order, an exemption claimed under subsection (c)
shall be denied.
SOURCE: IC 6-1.1-10.1-11; (08)SB0016.3.69. -->
SECTION 69. IC 6-1.1-10.1-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 11. (a) A high impact
business that desires to obtain the property tax credit provided by
section 10 of this chapter must file a certified credit application, on
forms prescribed by the department of local government finance, with
the auditor of the county in which the inventory is located. The credit
application must be filed on or before May 15 each year. If the high
impact business obtains a filing extension under IC 6-1.1-3-7(b) for any
year, the application for the year must be filed by the extended due date
for that year.
(b) The property tax credit application required by this section must
contain the following information:
(1) The name of the high impact business owning the inventory.
(2) A description of the inventory for which a property tax credit
is claimed in sufficient detail to afford identification.
(3) The assessed value of the inventory subject to the property tax
credit.
(4) Any other information considered necessary by the department
of local government finance.
(c) On verification of the correctness of a property tax credit
application by the assessors assessor of the townships township in
which the inventory is located, or the county assessor if there is no
township assessor for the township, the county auditor shall grant the
property tax credit.
(d) The property tax credit and the period of the credit provided for
inventory under section 10 of this chapter are not affected by a change
in the ownership of the high impact business if the new owner of the
high impact business owning the inventory:
(1) continues the business operation of the high impact business
within the commission's jurisdiction and maintains employment
levels within the commission's jurisdiction consistent with the
certification and pledge required under section 9(a) of this
chapter; and
(2) files an application in the manner provided by subsections (a)
and (b).
SOURCE: IC 6-1.1-11-3; (08)SB0016.3.70. -->
SECTION 70. IC 6-1.1-11-3, AS AMENDED BY P.L.219-2007,
SECTION 24, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3. (a) Subject to subsections (e), (f), and (g), an
owner of tangible property who wishes to obtain an exemption from
property taxation shall file a certified application in duplicate with the
county assessor of the county in which the property that is the subject
of the exemption is located. The application must be filed annually on
or before May 15 on forms prescribed by the department of local
government finance. Except as provided in sections 1, 3.5, and 4 of this
chapter, the application applies only for the taxes imposed for the year
for which the application is filed.
(b) The authority for signing an exemption application may not be
delegated by the owner of the property to any other person except by
an executed power of attorney.
(c) An exemption application which is required under this chapter
shall contain the following information:
(1) A description of the property claimed to be exempt in
sufficient detail to afford identification.
(2) A statement showing the ownership, possession, and use of
the property.
(3) The grounds for claiming the exemption.
(4) The full name and address of the applicant.
(5) For the year that ends on the assessment date of the property,
identification of:
(A) each part of the property used or occupied; and
(B) each part of the property not used or occupied;
for one (1) or more exempt purposes under IC 6-1.1-10 during the
time the property is used or occupied.
(6) Any additional information which the department of local
government finance may require.
(d) A person who signs an exemption application shall attest in
writing and under penalties of perjury that, to the best of the person's
knowledge and belief, a predominant part of the property claimed to be
exempt is not being used or occupied in connection with a trade or
business that is not substantially related to the exercise or performance
of the organization's exempt purpose.
(e) An owner must file with an application for exemption of real
property under subsection (a) or section 5 of this chapter a copy of the
township assessor's record kept under IC 6-1.1-4-25(a) that shows the
calculation of the assessed value of the real property for the assessment
date for which the exemption is claimed. Upon receipt of the
exemption application, the county assessor shall examine that record
and determine if the real property for which the exemption is claimed
is properly assessed. If the county assessor determines that the real
property is not properly assessed, the county assessor shall: direct the
township assessor of the township in which the real property is located
to:
(1) properly assess the real property or direct the township
assessor to properly assess the real property; and
(2) notify the county assessor and county auditor of the proper
assessment or direct the township assessor to notify the county
auditor of the proper assessment.
(f) If the county assessor determines that the applicant has not filed
with an application for exemption a copy of the record referred to in
subsection (e), the county assessor shall notify the applicant in writing
of that requirement. The applicant then has thirty (30) days after the
date of the notice to comply with that requirement. The county property
tax assessment board of appeals shall deny an application described in
this subsection if the applicant does not comply with that requirement
within the time permitted under this subsection.
(g) This subsection applies whenever a law requires an exemption
to be claimed on or in an application accompanying a personal property
tax return. The claim or application may be filed on or with a personal
property tax return not more than thirty (30) days after the filing date
for the personal property tax return, regardless of whether an extension
of the filing date has been granted under IC 6-1.1-3-7.
SOURCE: IC 6-1.1-12-20; (08)SB0016.3.71. -->
SECTION 71. IC 6-1.1-12-20, AS AMENDED BY P.L.154-2006,
SECTION 19, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 20. (a) A property owner who desires to obtain the
deduction provided by section 18 of this chapter must file a certified
deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
rehabilitated property is located. The application may be filed in person
or by mail. If mailed, the mailing must be postmarked on or before the
last day for filing. Except as provided in subsection (b), the application
must be filed before June 11 of the year in which the addition to
assessed value is made.
(b) If notice of the addition to assessed value for any year is not
given to the property owner before May 11 of that year, the application
required by this section may be filed not later than thirty (30) days after
the date such a notice is mailed to the property owner at the address
shown on the records of the township
or county assessor.
(c) The application required by this section shall contain the
following information:
(1) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(2) Statements of the ownership of the property.
(3) The assessed value of the improvements on the property
before rehabilitation.
(4) The number of dwelling units on the property.
(5) The number of dwelling units rehabilitated.
(6) The increase in assessed value resulting from the
rehabilitation. and
(7) The amount of deduction claimed.
(d) A deduction application filed under this section is applicable for
the year in which the increase in assessed value occurs and for the
immediately following four (4) years without any additional application
being filed.
(e) On verification of an application by the assessor of the township
in which the property is located, or the county assessor if there is no
township assessor for the township, the county auditor shall make the
deduction.
SOURCE: IC 6-1.1-12-24; (08)SB0016.3.72. -->
SECTION 72. IC 6-1.1-12-24, AS AMENDED BY P.L.154-2006,
SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 24. (a) A property owner who desires to obtain the
deduction provided by section 22 of this chapter must file a certified
deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
property is located. The application may be filed in person or by mail.
If mailed, the mailing must be postmarked on or before the last day for
filing. Except as provided in subsection (b), the application must be
filed before June 11 of the year in which the addition to assessed
valuation is made.
(b) If notice of the addition to assessed valuation for any year is not
given to the property owner before May 11 of that year, the application
required by this section may be filed not later than thirty (30) days after
the date such a notice is mailed to the property owner at the address
shown on the records of the township
or county assessor.
(c) The application required by this section shall contain the
following information:
(1) The name of the property owner.
(2) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(3) The assessed value of the improvements on the property
before rehabilitation.
(4) The increase in the assessed value of improvements resulting
from the rehabilitation.
and
(5) The amount of deduction claimed.
(d) A deduction application filed under this section is applicable for
the year in which the addition to assessed value is made and in the
immediate following four (4) years without any additional application
being filed.
(e) On verification of the correctness of an application by the
assessor of the township in which the property is located, or the
county assessor if there is no township assessor for the township,
the county auditor shall make the deduction.
SOURCE: IC 6-1.1-12-27.1; (08)SB0016.3.73. -->
SECTION 73. IC 6-1.1-12-27.1, AS AMENDED BY P.L.183-2007,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 27.1. Except as provided in section 36 of this
chapter, a person who desires to claim the deduction provided by
section 26 of this chapter must file a certified statement in duplicate,
on forms prescribed by the department of local government finance,
with the auditor of the county in which the real property or mobile
home is subject to assessment. With respect to real property, the person
must file the statement during the twelve (12) months before June 11
of each year for which the person desires to obtain the deduction. With
respect to a mobile home which is not assessed as real property, the
person must file the statement during the twelve (12) months before
March 31 of each year for which the person desires to obtain the
deduction. The statement may be filed in person or by mail. If mailed,
the mailing must be postmarked on or before the last day for filing. On
verification of the statement by the assessor of the township in which
the real property or mobile home is subject to assessment, or the
county assessor if there is no township assessor for the township,
the county auditor shall allow the deduction.
SOURCE: IC 6-1.1-12-28.5; (08)SB0016.3.74. -->
SECTION 74. IC 6-1.1-12-28.5, AS AMENDED BY P.L.137-2007,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 28.5. (a) For purposes of this section:
(1) "Hazardous waste" has the meaning set forth in
IC 13-11-2-99(a) and includes a waste determined to be a
hazardous waste under IC 13-22-2-3(b).
(2) "Resource recovery system" means tangible property directly
used to dispose of solid waste or hazardous waste by converting
it into energy or other useful products.
(3) "Solid waste" has the meaning set forth in IC 13-11-2-205(a)
but does not include dead animals or any animal solid or
semisolid wastes.
(b) Except as provided in this section, the owner of a resource
recovery system is entitled to an annual deduction in an amount equal
to ninety-five percent (95%) of the assessed value of the system if:
(1) the system was certified by the department of environmental
management for the 1993 assessment year or a prior assessment
year; and
(2) the owner filed a timely application for the deduction for the
1993 assessment year.
For purposes of this section, a system includes tangible property that
replaced tangible property in the system after the certification by the
department of environmental management.
(c) The owner of a resource recovery system that is directly used to
dispose of hazardous waste is not entitled to the deduction provided by
this section for a particular assessment year if during that assessment
year the owner:
(1) is convicted of any violation under IC 13-7-13-3 (repealed),
IC 13-7-13-4 (repealed), or a criminal statute under IC 13; or
(2) is subject to an order or a consent decree with respect to
property located in Indiana based upon a violation of a federal or
state rule, regulation, or statute governing the treatment, storage,
or disposal of hazardous wastes that had a major or moderate
potential for harm.
(d) The certification of a resource recovery system by the
department of environmental management for the 1993 assessment
year or a prior assessment year is valid through the 1997 assessment
year so long as the property is used as a resource recovery system. If
the property is no longer used for the purpose for which the property
was used when the property was certified, the owner of the property
shall notify the county auditor. However, the deduction from the
assessed value of the system is:
(1) ninety-five percent (95%) for the 1994 assessment year;
(2) ninety percent (90%) for the 1995 assessment year;
(3) seventy-five percent (75%) for the 1996 assessment year; and
(4) sixty percent (60%) for the 1997 assessment year.
Notwithstanding this section as it existed before 1995, for the 1994
assessment year, the portion of any tangible property comprising a
resource recovery system that was assessed and first deducted for the
1994 assessment year may not be deducted for property taxes first due
and payable in 1995 or later.
(e) In order to qualify for a deduction under this section, the person
who desires to claim the deduction must file an application with the
county auditor after February 28 and before May 16 of the current
assessment year. An application must be filed in each year for which
the person desires to obtain the deduction. The application may be filed
in person or by mail. If mailed, the mailing must be postmarked on or
before the last day for filing. If the application is not filed before the
applicable deadline under this subsection, the deduction is waived. The
application must be filed on a form prescribed by the department of
local government finance. The application for a resource recovery
system deduction must include:
(1) a certification by the department of environmental
management for the 1993 assessment year or a prior assessment
year as described in subsection (d); or
(2) the certification by the department of environmental
management for the 1993 assessment year as described in
subsection (g).
Beginning with the 1995 assessment year a person must also file an
itemized list of all property on which a deduction is claimed. The list
must include the date of purchase of the property and the cost to
acquire the property.
(f) Before July 1, 1995, the department of environmental
management shall transfer all the applications, records, or other
material the department has with respect to resource recovery system
deductions under this section for the 1993 and 1994 assessment years.
The township assessor, or the county assessor if there is no township
assessor for the township, shall verify each deduction application
filed under this section and the county auditor shall determine the
deduction. The county auditor shall send to the department of local
government finance a copy of each deduction application. The county
auditor shall notify the county property tax assessment board of appeals
of all deductions allowed under this section. A denial of a deduction
claimed under this subsection may be appealed as provided in
IC 6-1.1-15. The appeal is limited to a review of a determination made
by the township assessor, the county assessor, or the county auditor.
(g) Notwithstanding subsection (d), the certification for the 1993
assessment year of a resource recovery system in regard to which a
political subdivision is liable for the payment of the property taxes
remains valid at the ninety-five percent (95%) deduction level allowed
before 1994 as long as the political subdivision remains liable for the
payment of the property taxes on the system.
SOURCE: IC 6-1.1-12-30; (08)SB0016.3.75. -->
SECTION 75. IC 6-1.1-12-30, AS AMENDED BY P.L.183-2007,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 30. Except as provided in section 36 of this
chapter, a person who desires to claim the deduction provided by
section 29 of this chapter must file a certified statement in duplicate,
on forms prescribed by the department of local government finance,
with the auditor of the county in which the real property or mobile
home is subject to assessment. With respect to real property, the person
must file the statement during the twelve (12) months before June 11
of each year for which the person desires to obtain the deduction. With
respect to a mobile home which is not assessed as real property, the
person must file the statement during the twelve (12) months before
March 31 of each year for which the person desires to obtain the
deduction. On verification of the statement by the assessor of the
township in which the real property or mobile home is subject to
assessment, or the county assessor if there is no township assessor
for the township, the county auditor shall allow the deduction.
SOURCE: IC 6-1.1-12-35.5; (08)SB0016.3.76. -->
SECTION 76. IC 6-1.1-12-35.5, AS AMENDED BY P.L.183-2007,
SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 35.5. (a) Except as provided in section 36 of this
chapter, a person who desires to claim the deduction provided by
section 31, 33, 34, or 34.5 of this chapter must file a certified statement
in duplicate, on forms prescribed by the department of local
government finance, and proof of certification under subsection (b) or
(f) with the auditor of the county in which the property for which the
deduction is claimed is subject to assessment. Except as provided in
subsection (e), with respect to property that is not assessed under
IC 6-1.1-7, the person must file the statement during the twelve (12)
months before June 11 of the assessment year. The person must file the
statement in each year for which the person desires to obtain the
deduction. With respect to a property which is assessed under
IC 6-1.1-7, the person must file the statement during the twelve (12)
months before March 31 of each year for which the person desires to
obtain the deduction. The statement may be filed in person or by mail.
If mailed, the mailing must be postmarked on or before the last day for
filing. On verification of the statement by the assessor of the township
in which the property for which the deduction is claimed is subject to
assessment,
or the county assessor if there is no township assessor
for the township, the county auditor shall allow the deduction.
(b) This subsection does not apply to an application for a deduction
under section 34.5 of this chapter. The department of environmental
management, upon application by a property owner, shall determine
whether a system or device qualifies for a deduction provided by
section 31, 33, or 34 of this chapter. If the department determines that
a system or device qualifies for a deduction, it shall certify the system
or device and provide proof of the certification to the property owner.
The department shall prescribe the form and manner of the certification
process required by this subsection.
(c) This subsection does not apply to an application for a deduction
under section 34.5 of this chapter. If the department of environmental
management receives an application for certification before May 11 of
the assessment year, the department shall determine whether the system
or device qualifies for a deduction before June 11 of the assessment
year. If the department fails to make a determination under this
subsection before June 11 of the assessment year, the system or device
is considered certified.
(d) A denial of a deduction claimed under section 31, 33, 34, or 34.5
of this chapter may be appealed as provided in IC 6-1.1-15. The appeal
is limited to a review of a determination made by the township
assessor, the county assessor, or the county property tax assessment
board of appeals, or department of local government finance.
(e) A person who timely files a personal property return under
IC 6-1.1-3-7(a) for an assessment year and who desires to claim the
deduction provided in section 31 of this chapter for property that is not
assessed under IC 6-1.1-7 must file the statement described in
subsection (a) during the twelve (12) months before June 11 of that
year. A person who obtains a filing extension under IC 6-1.1-3-7(b) for
an assessment year must file the application between March 1 and the
extended due date for that year.
(f) This subsection applies only to an application for a deduction
under section 34.5 of this chapter. The center for coal technology
research established by IC 21-47-4-1, upon receiving an application
from the owner of a building, shall determine whether the building
qualifies for a deduction under section 34.5 of this chapter. If the center
determines that a building qualifies for a deduction, the center shall
certify the building and provide proof of the certification to the owner
of the building. The center shall prescribe the form and procedure for
certification of buildings under this subsection. If the center receives
an application for certification of a building under section 34.5 of this
chapter before May 11 of an assessment year:
(1) the center shall determine whether the building qualifies for
a deduction before June 11 of the assessment year; and
(2) if the center fails to make a determination before June 11 of
the assessment year, the building is considered certified.
SOURCE: IC 6-1.1-12-38; (08)SB0016.3.77. -->
SECTION 77. IC 6-1.1-12-38, AS AMENDED BY P.L.154-2006,
SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 38. (a) A person is entitled to a deduction from the
assessed value of the person's property in an amount equal to the
difference between:
(1) the assessed value of the person's property, including the
assessed value of the improvements made to comply with the
fertilizer storage rules adopted by the state chemist under
IC 15-3-3-12 and the pesticide storage rules adopted by the state
chemist under IC 15-3-3.5-11; minus
(2) the assessed value of the person's property, excluding the
assessed value of the improvements made to comply with the
fertilizer storage rules adopted by the state chemist under
IC 15-3-3-12 and the pesticide storage rules adopted by the state
chemist under IC 15-3-3.5-11.
(b) To obtain the deduction under this section, a person must file a
certified statement in duplicate, on forms prescribed by the department
of local government finance, with the auditor of the county in which the
property is subject to assessment. In addition to the certified statement,
the person must file a certification by the state chemist listing the
improvements that were made to comply with the fertilizer storage
rules adopted under IC 15-3-3-12 and the pesticide storage rules
adopted by the state chemist under IC 15-3-3.5-11. The statement and
certification must be filed before June 11 of the year preceding the year
the deduction will first be applied. Upon the verification of the
statement and certification by the assessor of the township in which the
property is subject to assessment, or the county assessor if there is no
township assessor for the township, the county auditor shall allow the
deduction.
SOURCE: IC 6-1.1-12-41; (08)SB0016.3.78. -->
SECTION 78. IC 6-1.1-12-41, AS AMENDED BY P.L.199-2005,
SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 41. (a) This section does not apply to assessment
years beginning after December 31, 2005.
(b) As used in this section, "assessed value of inventory" means the
assessed value determined after the application of any deductions or
adjustments that apply by statute or rule to the assessment of inventory,
other than the deduction allowed under subsection (f).
(c) As used in this section, "county income tax council" means a
council established by IC 6-3.5-6-2.
(d) As used in this section, "fiscal body" has the meaning set forth
in IC 36-1-2-6.
(e) As used in this section, "inventory" has the meaning set forth in
IC 6-1.1-3-11.
(f) An ordinance may be adopted in a county to provide that a
deduction applies to the assessed value of inventory located in the
county. The deduction is equal to one hundred percent (100%) of the
assessed value of inventory located in the county for the appropriate
year of assessment. An ordinance adopted under this section in a
particular year applies:
(1) if adopted before March 31, 2004, to each subsequent
assessment year ending before January 1, 2006; and
(2) if adopted after March 30, 2004, and before June 1, 2005, to
the March 1, 2005, assessment date.
An ordinance adopted under this section may be consolidated with an
ordinance adopted under IC 6-3.5-7-25 or IC 6-3.5-7-26. The
consolidation of an ordinance adopted under this section with an
ordinance adopted under IC 6-3.5-7-26 does not cause the ordinance
adopted under IC 6-3.5-7-26 to expire after December 31, 2005.
(g) An ordinance may not be adopted under subsection (f) after May
30, 2005. However, an ordinance adopted under this section:
(1) before March 31, 2004, may be amended after March 30,
2004; and
(2) before June 1, 2005, may be amended after May 30, 2005;
to consolidate an ordinance adopted under IC 6-3.5-7-26.
(h) The entity that may adopt the ordinance permitted under
subsection (f) is:
(1) the county income tax council if the county option income tax
is in effect on January 1 of the year in which an ordinance under
this section is adopted;
(2) the county fiscal body if the county adjusted gross income tax
is in effect on January 1 of the year in which an ordinance under
this section is adopted; or
(3) the county income tax council or the county fiscal body,
whichever acts first, for a county not covered by subdivision (1)
or (2).
To adopt an ordinance under subsection (f), a county income tax
council shall use the procedures set forth in IC 6-3.5-6 concerning the
imposition of the county option income tax. The entity that adopts the
ordinance shall provide a certified copy of the ordinance to the
department of local government finance before February 1.
(i) A taxpayer is not required to file an application to qualify for the
deduction permitted under subsection (f).
(j) The department of local government finance shall incorporate the
deduction established in this section in the personal property return
form to be used each year for filing under IC 6-1.1-3-7 or
IC 6-1.1-3-7.5 to permit the taxpayer to enter the deduction on the
form. If a taxpayer fails to enter the deduction on the form, the
township assessor, or the county assessor if there is no township
assessor for the township, shall:
(1) determine the amount of the deduction; and
(2) within the period established in IC 6-1.1-16-1, issue a notice
of assessment to the taxpayer that reflects the application of the
deduction to the inventory assessment.
(k) The deduction established in this section must be applied to any
inventory assessment made by:
(1) an assessing official;
(2) a county property tax board of appeals; or
(3) the department of local government finance.
SOURCE: IC 6-1.1-12-42; (08)SB0016.3.79. -->
SECTION 79. IC 6-1.1-12-42 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 42. (a) As used in this
section, "assessed value of inventory" means the assessed value
determined after the application of any deductions or adjustments that
apply by statute or rule to the assessment of inventory, other than the
deduction established in subsection (c).
(b) As used in this section, "inventory" has the meaning set forth in
IC 6-1.1-3-11.
(c) A taxpayer is entitled to a deduction from assessed value equal
to one hundred percent (100%) of the taxpayer's assessed value of
inventory beginning with assessments made in 2006 for property taxes
first due and payable in 2007.
(d) A taxpayer is not required to file an application to qualify for the
deduction established by this section.
(e) The department of local government finance shall incorporate
the deduction established by this section in the personal property return
form to be used each year for filing under IC 6-1.1-3-7 or
IC 6-1.1-3-7.5 to permit the taxpayer to enter the deduction on the
form. If a taxpayer fails to enter the deduction on the form, the
township assessor, or the county assessor if there is no township
assessor for the township, shall:
(1) determine the amount of the deduction; and
(2) within the period established in IC 6-1.1-16-1, issue a notice
of assessment to the taxpayer that reflects the application of the
deduction to the inventory assessment.
(f) The deduction established by this section must be applied to any
inventory assessment made by:
(1) an assessing official;
(2) a county property tax assessment board of appeals; or
(3) the department of local government finance.
SOURCE: IC 6-1.1-12.1-5; (08)SB0016.3.80. -->
SECTION 80. IC 6-1.1-12.1-5, AS AMENDED BY P.L.193-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5. (a) A property owner who desires to obtain the
deduction provided by section 3 of this chapter must file a certified
deduction application, on forms prescribed by the department of local
government finance, with the auditor of the county in which the
property is located. Except as otherwise provided in subsection (b) or
(e), the deduction application must be filed before May 10 of the year
in which the addition to assessed valuation is made.
(b) If notice of the addition to assessed valuation or new assessment
for any year is not given to the property owner before April 10 of that
year, the deduction application required by this section may be filed not
later than thirty (30) days after the date such a notice is mailed to the
property owner at the address shown on the records of the township or
county assessor.
(c) The deduction application required by this section must contain
the following information:
(1) The name of the property owner.
(2) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(3) The assessed value of the improvements before rehabilitation.
(4) The increase in the assessed value of improvements resulting
from the rehabilitation.
(5) The assessed value of the new structure in the case of
redevelopment.
(6) The amount of the deduction claimed for the first year of the
deduction.
(7) If the deduction application is for a deduction in a
residentially distressed area, the assessed value of the
improvement or new structure for which the deduction is claimed.
(d) A deduction application filed under subsection (a) or (b) is
applicable for the year in which the addition to assessed value or
assessment of a new structure is made and in the following years the
deduction is allowed without any additional deduction application
being filed. However, property owners who had an area designated an
urban development area pursuant to a deduction application filed prior
to January 1, 1979, are only entitled to a deduction for a five (5) year
period. In addition, property owners who are entitled to a deduction
under this chapter pursuant to a deduction application filed after
December 31, 1978, and before January 1, 1986, are entitled to a
deduction for a ten (10) year period.
(e) A property owner who desires to obtain the deduction provided
by section 3 of this chapter but who has failed to file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application between March 1 and May 10 of a subsequent
year which shall be applicable for the year filed and the subsequent
years without any additional deduction application being filed for the
amounts of the deduction which would be applicable to such years
pursuant to section 4 of this chapter if such a deduction application had
been filed in accordance with subsection (a) or (b).
(f) Subject to subsection (i), the county auditor shall act as follows:
(1) If a determination about the number of years the deduction is
allowed has been made in the resolution adopted under section
2.5 of this chapter, the county auditor shall make the appropriate
deduction.
(2) If a determination about the number of years the deduction is
allowed has not been made in the resolution adopted under
section 2.5 of this chapter, the county auditor shall send a copy of
the deduction application to the designating body. Upon receipt
of the resolution stating the number of years the deduction will be
allowed, the county auditor shall make the appropriate deduction.
(3) If the deduction application is for rehabilitation or
redevelopment in a residentially distressed area, the county
auditor shall make the appropriate deduction.
(g) The amount and period of the deduction provided for property
by section 3 of this chapter are not affected by a change in the
ownership of the property if the new owner of the property:
(1) continues to use the property in compliance with any
standards established under section 2(g) of this chapter; and
(2) files an application in the manner provided by subsection (e).
(h) The township or county assessor shall include a notice of the
deadlines for filing a deduction application under subsections (a) and
(b) with each notice to a property owner of an addition to assessed
value or of a new assessment.
(i) Before the county auditor acts under subsection (f), the county
auditor may request that the township assessor of the township in
which the property is located, or the county assessor if there is no
township assessor for the township, review the deduction application.
(j) A property owner may appeal a determination of the county
auditor under subsection (f) to deny or alter the amount of the
deduction by requesting in writing a preliminary conference with the
county auditor not more than forty-five (45) days after the county
auditor gives the person notice of the determination. An appeal
initiated under this subsection is processed and determined in the same
manner that an appeal is processed and determined under IC 6-1.1-15.
SOURCE: IC 6-1.1-12.1-5.3; (08)SB0016.3.81. -->
SECTION 81. IC 6-1.1-12.1-5.3, AS ADDED BY P.L.154-2006,
SECTION 29, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5.3. (a) A property owner that desires to obtain the
deduction provided by section 4.8 of this chapter must file a deduction
application, on forms prescribed by the department of local government
finance, with the auditor of the county in which the eligible vacant
building is located. Except as otherwise provided in this section, the
deduction application must be filed before May 10 of the year in which
the property owner or a tenant of the property owner initially occupies
the eligible vacant building.
(b) If notice of the assessed valuation or new assessment for a year
is not given to the property owner before April 10 of that year, the
deduction application required by this section may be filed not later
than thirty (30) days after the date the notice is mailed to the property
owner at the address shown on the records of the township or county
assessor.
(c) The deduction application required by this section must contain
the following information:
(1) The name of the property owner and, if applicable, the
property owner's tenant.
(2) A description of the property for which a deduction is claimed.
(3) The amount of the deduction claimed for the first year of the
deduction.
(4) Any other information required by the department of local
government finance or the designating body.
(d) A deduction application filed under this section applies to the
year in which the property owner or a tenant of the property owner
occupies the eligible vacant building and in the following year if the
deduction is allowed for a two (2) year period, without an additional
deduction application being filed.
(e) A property owner that desires to obtain the deduction provided
by section 4.8 of this chapter but that did not file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application between March 1 and May 10 of a subsequent
year. A deduction application filed under this subsection applies to the
year in which the deduction application is filed and the following year
if the deduction is allowed for a two (2) year period, without an
additional deduction application being filed. The amount of the
deduction under this subsection is the amount that would have been
applicable to the year under section 4.8 of this chapter if the deduction
application had been filed in accordance with subsection (a) or (b).
(f) Subject to subsection (i), the county auditor shall do the
following:
(1) If a determination concerning the number of years the
deduction is allowed has been made in the resolution adopted
under section 2.5 of this chapter, the county auditor shall make
the appropriate deduction.
(2) If a determination concerning the number of years the
deduction is allowed has not been made in the resolution adopted
under section 2.5 of this chapter, the county auditor shall send a
copy of the deduction application to the designating body. Upon
receipt of the resolution stating the number of years the deduction
will be allowed, the county auditor shall make the appropriate
deduction.
(g) The amount and period of the deduction provided by section 4.8
of this chapter are not affected by a change in the ownership of the
eligible vacant building or a change in the property owner's tenant, if
the new property owner or the new tenant:
(1) continues to occupy the eligible vacant building in compliance
with any standards established under section 2(g) of this chapter;
and
(2) files an application in the manner provided by subsection (e).
(h) Before the county auditor acts under subsection (f), the county
auditor may request that the township assessor of the township in
which the eligible vacant building is located, or the county assessor
if there is no township assessor for the township, review the
deduction application.
(i) A property owner may appeal a determination of the county
auditor under subsection (f) by requesting in writing a preliminary
conference with the county auditor not more than forty-five (45) days
after the county auditor gives the property owner notice of the
determination. An appeal under this subsection shall be processed and
determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15.
(j) In addition to the requirements of subsection (c), a property
owner that files a deduction application under this section must provide
the county auditor and the designating body with information showing
the extent to which there has been compliance with the statement of
benefits approved under section 4.8 of this chapter. This information
must be included in the deduction application and must also be updated
each year in which the deduction is applicable:
(1) at the same time that the property owner or the property
owner's tenant files a personal property tax return for property
located at the eligible vacant building for which the deduction
was granted; or
(2) if subdivision (1) does not apply, before May 15 of each year.
(k) The following information is a public record if filed under this
section:
(1) The name and address of the property owner.
(2) The location and description of the eligible vacant building for
which the deduction was granted.
(3) Any information concerning the number of employees at the
eligible vacant building for which the deduction was granted,
including estimated totals that were provided as part of the
statement of benefits.
(4) Any information concerning the total of the salaries paid to the
employees described in subdivision (3), including estimated totals
that are provided as part of the statement of benefits.
(5) Any information concerning the assessed value of the eligible
vacant building, including estimates that are provided as part of
the statement of benefits.
(l) Information concerning the specific salaries paid to individual
employees by the property owner or tenant is confidential.
SOURCE: IC 6-1.1-12.1-5.4; (08)SB0016.3.82. -->
SECTION 82. IC 6-1.1-12.1-5.4, AS AMENDED BY P.L.193-2005,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5.4. (a) A person that desires to obtain the
deduction provided by section 4.5 of this chapter must file a certified
deduction schedule with the person's personal property return on a form
prescribed by the department of local government finance with the
township assessor of the township in which the new manufacturing
equipment, new research and development equipment, new logistical
distribution equipment, or new information technology equipment is
located,
or with the county assessor if there is no township assessor
for the township. Except as provided in subsection (e), the deduction
is applied in the amount claimed in a certified schedule that a person
files with:
(1) a timely personal property return under IC 6-1.1-3-7(a) or
IC 6-1.1-3-7(b); or
(2) a timely amended personal property return under
IC 6-1.1-3-7.5.
The township
or county assessor shall forward to the county auditor
and the county assessor a copy of each certified deduction schedule
filed under this subsection.
The township assessor shall forward to
the county assessor a copy of each certified deduction schedule
filed with the township assessor under this subsection.
(b) The deduction schedule required by this section must contain the
following information:
(1) The name of the owner of the new manufacturing equipment,
new research and development equipment, new logistical
distribution equipment, or new information technology
equipment.
(2) A description of the new manufacturing equipment, new
research and development equipment, new logistical distribution
equipment, or new information technology equipment.
(3) The amount of the deduction claimed for the first year of the
deduction.
(c) This subsection applies to a deduction schedule with respect to
new manufacturing equipment, new research and development
equipment, new logistical distribution equipment, or new information
technology equipment for which a statement of benefits was initially
approved after April 30, 1991. If a determination about the number of
years the deduction is allowed has not been made in the resolution
adopted under section 2.5 of this chapter, the county auditor shall send
a copy of the deduction schedule to the designating body, and the
designating body shall adopt a resolution under section 4.5(g)(2) of this
chapter.
(d) A deduction schedule must be filed under this section in the year
in which the new manufacturing equipment, new research and
development equipment, new logistical distribution equipment, or new
information technology equipment is installed and in each of the
immediately succeeding years the deduction is allowed.
(e) The township assessor, or the county assessor if there is no
township assessor for the township, may:
(1) review the deduction schedule; and
(2) before the March 1 that next succeeds the assessment date for
which the deduction is claimed, deny or alter the amount of the
deduction.
If the township assessor or the county assessor does not deny the
deduction, the county auditor shall apply the deduction in the amount
claimed in the deduction schedule or in the amount as altered by the
township assessor or the county assessor. A township assessor or a
county assessor who denies a deduction under this subsection or alters
the amount of the deduction shall notify the person that claimed the
deduction and the county auditor of the assessor's action. The county
auditor shall notify the designating body and the county property tax
assessment board of appeals of all deductions applied under this
section.
(f) If the ownership of new manufacturing equipment, new research
and development equipment, new logistical distribution equipment, or
new information technology equipment changes, the deduction
provided under section 4.5 of this chapter continues to apply to that
equipment if the new owner:
(1) continues to use the equipment in compliance with any
standards established under section 2(g) of this chapter; and
(2) files the deduction schedules required by this section.
(g) The amount of the deduction is the percentage under section 4.5
of this chapter that would have applied if the ownership of the property
had not changed multiplied by the assessed value of the equipment for
the year the deduction is claimed by the new owner.
(h) A person may appeal a determination of the township
assessor
or
the county assessor under subsection (e) to deny or alter the amount
of the deduction by requesting in writing a preliminary conference with
the township
assessor or
the county assessor not more than forty-five
(45) days after the township
assessor or
the county assessor gives the
person notice of the determination. Except as provided in subsection
(i), an appeal initiated under this subsection is processed and
determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15.
(i) The county assessor is recused from any action the county
property tax assessment board of appeals takes with respect to an
appeal under subsection (h) of a determination by the county assessor.
SOURCE: IC 6-1.1-12.1-5.8; (08)SB0016.3.83. -->
SECTION 83. IC 6-1.1-12.1-5.8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5.8. In lieu of providing
the statement of benefits required by section 3 or 4.5 of this chapter and
the additional information required by section 5.1 or 5.6 of this chapter,
the designating body may, by resolution, waive the statement of
benefits if the designating body finds that the purposes of this chapter
are served by allowing the deduction and the property owner has,
during the thirty-six (36) months preceding the first assessment date to
which the waiver would apply, installed new manufacturing equipment,
new research and development equipment, new logistical distribution
equipment, or new information technology equipment or developed or
rehabilitated property at a cost of at least ten million dollars
($10,000,000) as determined by the assessor of the township in which
the property is located, or by the county assessor if there is no
township assessor for the township.
SOURCE: IC 6-1.1-12.1-5.9; (08)SB0016.3.84. -->
SECTION 84. IC 6-1.1-12.1-5.9, AS AMENDED BY P.L.154-2006,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5.9. (a) This section does not apply to:
(1) a deduction under section 3 of this chapter for property
located in a residentially distressed area; or
(2) any other deduction under section 3 or 4.5 of this chapter for
which a statement of benefits was approved before July 1, 1991.
(b) Not later than forty-five (45) days after receipt of the information
described in section 5.1, 5.3(j), or 5.6 of this chapter, the designating
body may determine whether the property owner has substantially
complied with the statement of benefits approved under section 3, 4.5,
or 4.8 of this chapter. If the designating body determines that the
property owner has not substantially complied with the statement of
benefits and that the failure to substantially comply was not caused by
factors beyond the control of the property owner (such as declines in
demand for the property owner's products or services), the designating
body shall mail a written notice to the property owner. The written
notice must include the following provisions:
(1) An explanation of the reasons for the designating body's
determination.
(2) The date, time, and place of a hearing to be conducted by the
designating body for the purpose of further considering the
property owner's compliance with the statement of benefits. The
date of the hearing may not be more than thirty (30) days after the
date on which the notice is mailed.
(c) On the date specified in the notice described in subsection
(b)(2), the designating body shall conduct a hearing for the purpose of
further considering the property owner's compliance with the statement
of benefits. Based on the information presented at the hearing by the
property owner and other interested parties, the designating body shall
again determine whether the property owner has made reasonable
efforts to substantially comply with the statement of benefits and
whether any failure to substantially comply was caused by factors
beyond the control of the property owner. If the designating body
determines that the property owner has not made reasonable efforts to
comply with the statement of benefits, the designating body shall adopt
a resolution terminating the property owner's deduction under section
3, 4.5, or 4.8 of this chapter. If the designating body adopts such a
resolution, the deduction does not apply to the next installment of
property taxes owed by the property owner or to any subsequent
installment of property taxes.
(d) If the designating body adopts a resolution terminating a
deduction under subsection (c), the designating body shall immediately
mail a certified copy of the resolution to:
(1) the property owner;
(2) the county auditor; and
(3) if the deduction applied under section 4.5 of this chapter, the
township county assessor.
The county auditor shall remove the deduction from the tax duplicate
and shall notify the county treasurer of the termination of the
deduction. If the designating body's resolution is adopted after the
county treasurer has mailed the statement required by IC 6-1.1-22-8,
the county treasurer shall immediately mail the property owner a
revised statement that reflects the termination of the deduction.
(e) A property owner whose deduction is terminated by the
designating body under this section may appeal the designating body's
decision by filing a complaint in the office of the clerk of the circuit or
superior court together with a bond conditioned to pay the costs of the
appeal if the appeal is determined against the property owner. An
appeal under this subsection shall be promptly heard by the court
without a jury and determined within thirty (30) days after the time of
the filing of the appeal. The court shall hear evidence on the appeal and
may confirm the action of the designating body or sustain the appeal.
The judgment of the court is final and conclusive unless an appeal is
taken as in other civil actions.
(f) If an appeal under subsection (e) is pending, the taxes resulting
from the termination of the deduction are not due until after the appeal
is finally adjudicated and the termination of the deduction is finally
determined.
SOURCE: IC 6-1.1-12.4-1; (08)SB0016.3.85. -->
SECTION 85. IC 6-1.1-12.4-1, AS ADDED BY P.L.193-2005,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. For purposes of this chapter, "official" means:
(1) a county auditor;
(2) a county assessor; or
(3) a township assessor (if any).
SOURCE: IC 6-1.1-12.4-2; (08)SB0016.3.86. -->
SECTION 86. IC 6-1.1-12.4-2, AS AMENDED BY P.L.219-2007,
SECTION 34, AND AS AMENDED BY P.L.234-2007, SECTION 38,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 2. (a) For purposes of this section,
an increase in the assessed value of real property is determined in the
same manner that an increase in the assessed value of real property is
determined for purposes of IC 6-1.1-12.1.
(b) This subsection applies only to a development, redevelopment,
or rehabilitation that is first assessed after March 1, 2005, and before
March 2,
2009. 2007. Except as provided in subsection (h) and sections
4, 5, and 8 of this chapter, an owner of real property that:
(1) develops, redevelops, or rehabilitates the real property; and
(2) creates or retains employment from the development,
redevelopment, or rehabilitation;
is entitled to a deduction from the assessed value of the real property.
(c)
Subject to section 14 of this chapter, the deduction under this
section is first available in the year in which the increase in assessed
value resulting from the development, redevelopment, or rehabilitation
occurs and continues for the following two (2) years. The amount of the
deduction that a property owner may receive with respect to real
property located in a county for a particular year equals the lesser of:
(1) two million dollars ($2,000,000); or
(2) the product of:
(A) the increase in assessed value resulting from the
development, rehabilitation, or redevelopment; multiplied by
(B) the percentage from the following table:
YEAR OF DEDUCTION
PERCENTAGE
1st 75%
2nd 50%
3rd 25%
(d) A property owner that qualifies for the deduction under this
section must file a notice to claim the deduction in the manner
prescribed by the department of local government finance under rules
adopted by the department of local government finance under
IC 4-22-2 to implement this chapter. The township assessor, or the
county assessor if there is no township assessor for the township,
shall:
(1) inform the county auditor of the real property eligible for the
deduction as contained in the notice filed by the taxpayer under
this subsection; and
(2) inform the county auditor of the deduction amount.
(e) The county auditor shall:
(1) make the deductions; and
(2) notify the county property tax assessment board of appeals of
all deductions approved;
under this section.
(f) The amount of the deduction determined under subsection (c)(2)
is adjusted to reflect the percentage increase or decrease in assessed
valuation that results from:
(1) a general reassessment of real property under IC 6-1.1-4-4; or
(2) an annual adjustment under IC 6-1.1-4-4.5.
(g) If an appeal of an assessment is approved that results in a
reduction of the assessed value of the real property, the amount of the
deduction under this section is adjusted to reflect the percentage
decrease that results from the appeal.
(h) The deduction under this section does not apply to a facility
listed in IC 6-1.1-12.1-3(e).
SOURCE: IC 6-1.1-12.4-3; (08)SB0016.3.87. -->
SECTION 87. IC 6-1.1-12.4-3, AS AMENDED BY P.L.219-2007,
SECTION 35, AND AS AMENDED BY P.L.234-2007, SECTION 39,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. (a) For purposes of this section,
an increase in the assessed value of personal property is determined in
the same manner that an increase in the assessed value of new
manufacturing equipment is determined for purposes of IC 6-1.1-12.1.
(b) This subsection applies only to personal property that the owner
purchases after March 1, 2005, and before March 2, 2009. 2007.
Except as provided in sections 4, 5, and 8 of this chapter, an owner that
purchases personal property other than inventory (as defined in 50
IAC 4.2-5-1, as in effect on January 1, 2005) that:
(1) was never before used by its owner for any purpose in Indiana;
and
(2) creates or retains employment;
is entitled to a deduction from the assessed value of the personal
property.
(c) Subject to section 14 of this chapter, the deduction under this
section is first available in the year in which the increase in assessed
value resulting from the purchase of the personal property occurs and
continues for the following two (2) years. The amount of the deduction
that a property owner may receive with respect to personal property
located in a county for a particular year equals the lesser of:
(1) two million dollars ($2,000,000); or
(2) the product of:
(A) the increase in assessed value resulting from the purchase
of the personal property; multiplied by
(B) the percentage from the following table:
YEAR OF DEDUCTION
PERCENTAGE
1st 75%
2nd 50%
3rd 25%
(d) If an appeal of an assessment is approved that results in a
reduction of the assessed value of the personal property, the amount of
the deduction is adjusted to reflect the percentage decrease that results
from the appeal.
(e) A property owner must claim the deduction under this section on
the owner's annual personal property tax return. The township assessor,
or the county assessor if there is no township assessor for the
township, shall:
(1) identify the personal property eligible for the deduction to the
county auditor; and
(2) inform the county auditor of the deduction amount.
(f) The county auditor shall:
(1) make the deductions; and
(2) notify the county property tax assessment board of appeals of
all deductions approved;
under this section.
(g) The deduction under this section does not apply to personal
property at a facility listed in IC 6-1.1-12.1-3(e).
SOURCE: IC 6-1.1-12.4-9; (08)SB0016.3.88. -->
SECTION 88. IC 6-1.1-12.4-9, AS ADDED BY P.L.193-2005,
SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. If an official terminates a deduction under
section 8 of this chapter:
(1) the official shall immediately mail a certified copy of the
determination to:
(A) the property owner; and
(B) if the determination is made by the county assessor or the
township assessor (if any), the county auditor;
(2) the county auditor shall:
(A) remove the deduction from the tax duplicate; and
(B) notify the county treasurer of the termination of the
deduction; and
(3) if the official's determination to terminate the deduction
occurs after the county treasurer has mailed the statement
required by IC 6-1.1-22-8, the county treasurer shall immediately
mail the property owner a revised statement that reflects the
termination of the deduction.
SOURCE: IC 6-1.1-13-2; (08)SB0016.3.89. -->
SECTION 89. IC 6-1.1-13-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. When the county
property tax assessment board of appeals convenes, the county auditor
shall submit to the board the assessment list of the county for the
current year as returned by the township assessors (if any) and as
amended and returned by the county assessor. The county assessor
shall make recommendations to the board for corrections and changes
in the returns and assessments. The board shall consider and act upon
all the recommendations.
SOURCE: IC 6-1.1-14-7; (08)SB0016.3.90. -->
SECTION 90. IC 6-1.1-14-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. The county assessor,
a township assessor (if any), or ten (10) or more taxpayers who are
affected by an equalization order issued under section 5 of this chapter
may file a petition for review of the order with the county assessor
auditor of the county to which the equalization order is issued. The
petition must be filed within ten (10) days after notice of the order is
given under section 9 of this chapter. The petition shall set forth, in the
form and detail prescribed by the department of local government
finance, the objections to the equalization order.
SOURCE: IC 6-1.1-14-8; (08)SB0016.3.91. -->
SECTION 91. IC 6-1.1-14-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. (a) If a petition for
review of an equalization order is filed with a county auditor under
section 7 of this chapter, the county auditor shall immediately mail a
certified copy of the petition and any information relevant to the
petition to the department of local government finance. Within a
reasonable period of time, the department of local government finance
shall fix a date for a hearing on the petition. The hearing shall be held
in the county to which the equalization order has been directed. At least
three (3) days before the date fixed for the hearing, the department of
local government finance shall give notice of the hearing by mail to the
township assessor (if any) and the county assessors assessor whose
assessments are assessment is affected by the order and to the first ten
(10) taxpayers whose names appear on the petition for review at the
addresses listed by those taxpayers on the petition. In addition, the
department of local government finance shall give the notice, if any,
required under section 9(a) of this chapter.
(b) After the hearing required by subsection (a), the department of
local government finance may affirm, modify, or set aside its
equalization order. The department shall certify its action with respect
to the order to the county auditor. The county auditor shall immediately
make any changes in the assessed values required by the action of the
department of local government finance.
(c) A person whose name appears on the petition for review may
petition for judicial review of the final determination of the department
of local government finance under subsection (b). The petition must be
filed in the tax court not more than forty-five (45) days after the
department certifies its action under subsection (b).
SOURCE: IC 6-1.1-15-1; (08)SB0016.3.92. -->
SECTION 92. IC 6-1.1-15-1, AS AMENDED BY P.L.1-2008,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) A taxpayer may obtain a review by the
county board of a county or township official's action with respect to
either or both of the following:
(1) The assessment of the taxpayer's tangible property.
if the
official's action requires the giving of notice to the taxpayer:
(2) A deduction for which a review under this section is
authorized by any of the following:
(A) IC 6-1.1-12-25.5.
(B) IC 6-1.1-12-28.5.
(C) IC 6-1.1-12-35.5.
(D) IC 6-1.1-12.1-5.
(E) IC 6-1.1-12.1-5.3.
(F) IC 6-1.1-12.1-5.4.
(b) At the time that notice
of an action referred to in subsection
(a) is given to the taxpayer, the taxpayer shall also be informed in
writing of:
(1) the opportunity for a review under this section, including a
preliminary informal meeting under
subsection (h) subsection
(h)(2) with the county or township official referred to in this
subsection; and
(2) the procedures the taxpayer must follow in order to obtain a
review under this section.
(b) (c) In order to obtain a review of an assessment
or deduction
effective for the assessment date to which the notice referred to in
subsection (a) subsection (b) applies, the taxpayer must file a notice in
writing with the county or township official referred to in subsection (a)
not later than forty-five (45) days after the date of the notice referred
to in
subsection (a). subsection (b).
(c) (d) A taxpayer may obtain a review by the county board of the
assessment of the taxpayer's tangible property effective for an
assessment date for which a notice of assessment is not given as
described in
subsection (a). subsection (b). To obtain the review, the
taxpayer must file a notice in writing with the township assessor,
of the
township in which the property is subject to assessment. or the county
assessor if the township is not served by a township assessor. The
right of a taxpayer to obtain a review under this subsection for an
assessment date for which a notice of assessment is not given does not
relieve an assessing official of the duty to provide the taxpayer with the
notice of assessment as otherwise required by this article. For an
assessment date in a year before 2009, the notice must be filed on or
before May 10 of the year. For an assessment date in a year after 2008,
the notice must be filed not later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the statement mailed by
the county auditor under IC 6-1.1-17-3(b).
(d) (e) A change in an assessment made as a result of a notice for
review filed by a taxpayer under
subsection (c) subsection (d) after the
time prescribed in
subsection (c) subsection (d) becomes effective for
the next assessment date. A change in an assessment made as a result
of a notice for review filed by a taxpayer under
subsection (b) or (c)
subsection (c) or (d) remains in effect from the assessment date for
which the change is made until the next assessment date for which the
assessment is changed under this article.
(e) (f) The written notice filed by a taxpayer under
subsection (b) or
(c) subsection (c) or (d) must include the following information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(g) The filing of a notice under subsection (c) or (d):
(1) initiates a review under this section; and
(2) constitutes a request by the taxpayer for a preliminary
informal meeting with the official referred to in subsection
(a).
(f) (h) A county or township official who receives a notice for
review filed by a taxpayer under
subsection (b) or (c) subsection (c) or
(d) shall:
(1) immediately forward the notice to the county board;
and
(2) attempt to hold a preliminary informal meeting with the
taxpayer to resolve as many issues as possible by:
(A) discussing the specifics of the taxpayer's assessment or
deduction;
(B) reviewing the taxpayer's property record card;
(C) explaining to the taxpayer how the assessment or
deduction was determined;
(D) providing to the taxpayer information about the
statutes, rules, and guidelines that govern the
determination of the assessment or deduction;
(E) noting and considering objections of the taxpayer;
(F) considering all errors alleged by the taxpayer; and
(G) otherwise educating the taxpayer about:
(i) the taxpayer's assessment or deduction;
(ii) the assessment or deduction process; and
(iii) the assessment or deduction appeal process.
(i) Not later than ten (10) days after the informal preliminary
meeting, the official referred to in subsection (a) shall forward to
the county auditor and the county board the results of the
conference on a form prescribed by the department of local
government finance that must be completed and signed by the
taxpayer and the official. The form must indicate the following:
(1) If the taxpayer and the official agree on the resolution of
all assessment or deduction issues in the review, a statement
of:
(A) those issues; and
(B) the assessed value of the tangible property or the
amount of the deduction that results from the resolution of
those issues in the manner agreed to by the taxpayer and
the official.
(2) If the taxpayer and the official do not agree on the
resolution of all assessment or deduction issues in the review:
(A) a statement of those issues; and
(B) identification of:
(i) the issues on which the taxpayer and the official
agree; and
(iii) the issues on which the taxpayer and the official
disagree.
(j) If the county board receives a form referred to in subsection
(i)(1) before the hearing scheduled under subsection (k):
(1) the county board shall cancel the hearing;
(2) the county official referred to in subsection (a) shall give
notice to the taxpayer, the county board, the county assessor,
and the county auditor of the assessment or deduction in the
amount referred to in subsection (i)(1)(B); and
(3) if the matter in issue is the assessment of tangible
property, the county board may reserve the right to change
the assessment under IC 6-1.1-13.
(g) (k) If:
(1) subsection (i)(2) applies; or
(2) the county board does not receive a form referred to in
subsection (i) not later than one hundred twenty (120) days
after the date of the notice for review filed by the taxpayer
under subsection (c) or (d);
the county board shall hold a hearing on a review under this subsection
not later than one hundred eighty (180) days after the date of
the that
notice.
for review filed by the taxpayer under subsection (b) or (c). The
county board shall, by mail, give notice of the date, time, and place
fixed for the hearing to the taxpayer and the county or township official
with whom the taxpayer filed the notice for review. The taxpayer and
the county or township official with whom the taxpayer filed the notice
for review are parties to the proceeding before the county board.
The
county assessor is recused from any action the county board takes
with respect to an assessment determination by the county
assessor.
(h) Before the county board holds the hearing required under
subsection (g), the taxpayer may request a meeting by filing a written
request with the county or township official with whom the taxpayer
filed the notice for review to:
(1) attempt to resolve as many issues under review as possible;
and
(2) seek a joint recommendation for settlement of some or all of
the issues under review.
A county or township official who receives a meeting request under
this subsection before the county board hearing shall meet with the
taxpayer. The taxpayer and the county or township official shall present
a joint recommendation reached under this subsection to the county
board at the hearing required under subsection (g). The county board
may adopt or reject the recommendation in whole or in part.
(i) (l) At the hearing required under subsection (g): subsection (k):
(1) the taxpayer may present the taxpayer's reasons for
disagreement with the assessment or deduction; and
(2) the county or township official with whom the taxpayer filed
the notice for review must present:
(A) the basis for the assessment or deduction decision; and
(B) the reasons the taxpayer's contentions should be denied.
(j) (m) The official referred to in subsection (a) may not require
the taxpayer to provide documentary evidence at the preliminary
informal meeting under subsection (h). The county board may not
require a taxpayer to file documentary evidence or summaries of
statements of testimonial evidence before the hearing required under
subsection (g). subsection (k). If the action for which a taxpayer seeks
review under this section is the assessment of tangible property, the
taxpayer is not required to have an appraisal of the property in order to
do the following:
(1) Initiate the review.
(2) Prosecute the review.
(k) (n) Regardless of whether the county board adopts a
recommendation under subsection (h), The county board shall prepare
a written decision resolving all of the issues under review. The county
board shall, by mail, give notice of its determination not later than one
hundred twenty (120) days after the hearing under subsection (g)
subsection (k) to the taxpayer, the official referred to in subsection
(a), the county assessor, and the township assessor. county auditor.
(l) (o) If the maximum time elapses:
(1) under subsection (g) subsection (k) for the county board to
hold a hearing; or
(2) under subsection (k) subsection (n) for the county board to
give notice of its determination;
the taxpayer may initiate a proceeding for review before the Indiana
board by taking the action required by section 3 of this chapter at any
time after the maximum time elapses.
SOURCE: IC 6-1.1-15-9; (08)SB0016.3.93. -->
SECTION 93. IC 6-1.1-15-9, AS AMENDED BY P.L.219-2007,
SECTION 43, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 9. (a) If the assessment or exemption of tangible
property is corrected by the department of local government finance or
the county board under section 8 of this chapter, the owner of the
property has a right to appeal the final determination of the corrected
assessment or exemption to the Indiana board. The county assessor also
has a right to appeal the final determination of the reassessment or
exemption by the department of local government finance or the county
board, but only upon request by the county assessor, the elected
township assessor (if any), or an affected taxing unit. If the appeal is
taken at the request of an affected taxing unit, the taxing unit shall pay
the costs of the appeal.
(b) An appeal under this section must be initiated in the manner
prescribed in section 3 of this chapter or IC 6-1.5-5.
SOURCE: IC 6-1.1-15-12; (08)SB0016.3.94. -->
SECTION 94. IC 6-1.1-15-12, AS AMENDED BY P.L.219-2007,
SECTION 45, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 12. (a) Subject to the limitations contained in
subsections (c) and (d), a county auditor shall correct errors which are
discovered in the tax duplicate for any one (1) or more of the following
reasons:
(1) The description of the real property was in error.
(2) The assessment was against the wrong person.
(3) Taxes on the same property were charged more than one (1)
time in the same year.
(4) There was a mathematical error in computing the taxes or
penalties on the taxes.
(5) There was an error in carrying delinquent taxes forward from
one (1) tax duplicate to another.
(6) The taxes, as a matter of law, were illegal.
(7) There was a mathematical error in computing an assessment.
(8) Through an error of omission by any state or county officer,
the taxpayer was not given credit for an exemption or deduction
permitted by law.
(b) The county auditor shall correct an error described under
subsection (a)(1), (a)(2), (a)(3), (a)(4), or (a)(5) when the county
auditor finds that the error exists.
(c) If the tax is based on an assessment made or determined by the
department of local government finance, the county auditor shall not
correct an error described under subsection (a)(6), (a)(7), or (a)(8) until
after the correction is either approved by the department of local
government finance or ordered by the tax court.
(d) If the tax is not based on an assessment made or determined by
the department of local government finance, the county auditor shall
correct an error described under subsection (a)(6), (a)(7), or (a)(8) only
if the correction is first approved by at least two (2) of the following
officials:
(1) The township assessor (if any).
(2) The county auditor.
(3) The county assessor.
If two (2) of these officials do not approve such a correction, the county
auditor shall refer the matter to the county board for determination. The
county board shall provide a copy of the determination to the taxpayer
and to the county auditor.
(e) A taxpayer may appeal a determination of the county board to
the Indiana board for a final administrative determination. An appeal
under this section shall be conducted in the same manner as appeals
under sections 4 through 8 of this chapter. The Indiana board shall send
the final administrative determination to the taxpayer, the county
auditor, the county assessor, and the township assessor (if any).
(f) If a correction or change is made in the tax duplicate after it is
delivered to the county treasurer, the county auditor shall transmit a
certificate of correction to the county treasurer. The county treasurer
shall keep the certificate as the voucher for settlement with the county
auditor.
(g) A taxpayer that files a personal property tax return under
IC 6-1.1-3 may not petition under this section for the correction of an
error made by the taxpayer on the taxpayer's personal property tax
return. If the taxpayer wishes to correct an error made by the taxpayer
on the taxpayer's personal property tax return, the taxpayer must
instead file an amended personal property tax return under
IC 6-1.1-3-7.5.
(h) A taxpayer that files a statement under IC 6-1.1-8-19 may not
petition under this section for the correction of an error made by the
taxpayer on the taxpayer's statement. If the taxpayer wishes to correct
an error made by the taxpayer on the taxpayer's statement, the taxpayer
must instead initiate an objection under IC 6-1.1-8-28 or an appeal
under IC 6-1.1-8-30.
(i) A taxpayer that files a statement under IC 6-1.1-8-23 may not
petition under this section for the correction of an error made by the
taxpayer on the taxpayer's statement. If the taxpayer wishes to correct
an error made by the taxpayer on the taxpayer's statement, the taxpayer
must instead file an amended statement not more than six (6) months
after the due date of the statement.
SOURCE: IC 6-1.1-15-14; (08)SB0016.3.95. -->
SECTION 95. IC 6-1.1-15-14, AS AMENDED BY P.L.219-2007,
SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 14. In any assessment review, the assessing
official the county assessor, and the members of a county board shall:
(1) use the department of local government finance's rules in
effect; and
(2) consider the conditions and circumstances of the property as
they existed;
on the original assessment date of the property under review.
SOURCE: IC 6-1.1-15-16; (08)SB0016.3.96. -->
SECTION 96. IC 6-1.1-15-16, AS AMENDED BY P.L.219-2007,
SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 16. Notwithstanding any provision in the 2002
Real Property Assessment Manual and Real Property Assessment
Guidelines for 2002-Version A, incorporated by reference in 50
IAC 2.3-1-2, a county board or the Indiana board shall consider all
evidence relevant to the assessment of real property regardless of
whether the evidence was submitted to the township assessor (if any)
or county assessor before the assessment of the property.
SOURCE: IC 6-1.1-16-1; (08)SB0016.3.97. -->
SECTION 97. IC 6-1.1-16-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) Except as
provided in section 2 of this chapter, an assessing official
county
assessor, or county property tax assessment board of appeals may not
change the assessed value claimed by a taxpayer on a personal property
return unless the assessing official
county assessor, or county property
tax assessment board of appeals takes the action and gives the notice
required by IC 6-1.1-3-20 within the following
time periods:
(1) A township
or county assessing official assessor (if any) must
make a change in the assessed value and give the notice of the
change on or before the latter of:
(A) September 15 of the year for which the assessment is
made; or
(B) four (4) months from the date the personal property return
is filed if the return is filed after May 15 of the year for which
the assessment is made.
(2) A county assessor or county property tax assessment board of
appeals must make a change in the assessed value, including the
final determination by the board of an assessment changed by
a
township or county an assessing official,
or county property tax
assessment board of appeals, and give the notice of the change on
or before the
latter later of:
(A) October 30 of the year for which the assessment is made;
or
(B) five (5) months from the date the personal property return
is filed if the return is filed after May 15 of the year for which
the assessment is made.
(3) The department of local government finance must make a
preliminary change in the assessed value and give the notice of
the change on or before the latter later of:
(A) October 1 of the year immediately following the year for
which the assessment is made; or
(B) sixteen (16) months from the date the personal property
return is filed if the return is filed after May 15 of the year for
which the assessment is made.
(b) Except as provided in section 2 of this chapter, if an assessing
official a county assessor, or a county property tax assessment board of
appeals fails to change an assessment and give notice of the change
within the time prescribed by this section, the assessed value claimed
by the taxpayer on the personal property return is final.
(c) This section does not limit the authority of a county auditor to
correct errors in a tax duplicate under IC 6-1.1-15-12.
(d) This section does not apply if the taxpayer:
(1) fails to file a personal property return which substantially
complies with the provisions of this article and the regulations of
the department of local government finance; or
(2) files a fraudulent personal property return with the intent to
evade the payment of property taxes.
(e) A taxpayer may appeal a preliminary determination of the
department of local government finance under subsection (a)(3) to the
Indiana board. An appeal under this subdivision shall be conducted in
the same manner as an appeal under IC 6-1.1-15-4 through
IC 6-1.1-15-8. A preliminary determination that is not appealed under
this subsection is a final unappealable order of the department of local
government finance.
SOURCE: IC 6-1.1-16-2; (08)SB0016.3.98. -->
SECTION 98. IC 6-1.1-16-2, AS AMENDED BY P.L.219-2007,
SECTION 48, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) If a county property tax assessment board of
appeals fails to change an assessed value claimed by a taxpayer on a
personal property return and give notice of the change within the time
prescribed in section 1(a)(2) of this chapter, the township assessor, or
the county assessor if there is no township assessor for the township,
may file a petition for review of the assessment by the Indiana board.
The township assessor or the county assessor must file the petition for
review in the manner provided in IC 6-1.1-15-3(d). The time period for
filing the petition begins to run on the last day that the county board is
permitted to act on the assessment under section 1(a)(2) of this chapter
as though the board acted and gave notice of its action on that day.
(b) Notwithstanding section 1(a)(3) of this chapter, the department
of local government finance shall reassess tangible property when an
appealed assessment of the property is remanded to the board under
IC 6-1.1-15-8.
SOURCE: IC 6-1.1-17-1; (08)SB0016.3.99. -->
SECTION 99. IC 6-1.1-17-1, AS AMENDED BY P.L.154-2006,
SECTION 42, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) On or before August 1 of each year, the
county auditor shall send a certified statement, under the seal of the
board of county commissioners, to the fiscal officer of each political
subdivision of the county and the department of local government
finance. The statement shall contain:
(1) information concerning the assessed valuation in the political
subdivision for the next calendar year;
(2) an estimate of the taxes to be distributed to the political
subdivision during the last six (6) months of the current calendar
year;
(3) the current assessed valuation as shown on the abstract of
charges;
(4) the average growth in assessed valuation in the political
subdivision over the preceding three (3) budget years, excluding
years in which a general reassessment occurs, determined
according to procedures established by the department of local
government finance;
(5) the amount of the political subdivision's assessed valuation
reduction determined under section 0.5(d) of this chapter;
(6) for counties with taxing units that cross into or intersect
with other counties, the assessed valuation as shown on the
most current abstract of property; and
(6) (7) any other information at the disposal of the county auditor
that might affect the assessed value used in the budget adoption
process.
(b) The estimate of taxes to be distributed shall be based on:
(1) the abstract of taxes levied and collectible for the current
calendar year, less any taxes previously distributed for the
calendar year; and
(2) any other information at the disposal of the county auditor
which might affect the estimate.
(c) The fiscal officer of each political subdivision shall present the
county auditor's statement to the proper officers of the political
subdivision.
(d) Subject to subsection (e) and except as provided in subsection
(f), after the county auditor sends a certified statement under subsection
(a) or an amended certified statement under this subsection with
respect to a political subdivision and before the department of local
government finance certifies its action with respect to the political
subdivision under section 16(f) of this chapter, the county auditor may
amend the information concerning assessed valuation included in the
earlier certified statement. The county auditor shall send a certified
statement amended under this subsection, under the seal of the board
of county commissioners, to:
(1) the fiscal officer of each political subdivision affected by the
amendment; and
(2) the department of local government finance.
(e) Except as provided in subsection (g), before the county auditor
makes an amendment under subsection (d), the county auditor must
provide an opportunity for public comment on the proposed
amendment at a public hearing. The county auditor must give notice of
the hearing under IC 5-3-1. If the county auditor makes the amendment
as a result of information provided to the county auditor by an assessor,
the county auditor shall give notice of the public hearing to the
assessor.
(f) Subsection (d) does not apply to an adjustment of assessed
valuation under IC 36-7-15.1-26.9(d).
(g) The county auditor is not required to hold a public hearing under
subsection (e) if:
(1) the amendment under subsection (d) is proposed to correct a
mathematical error made in the determination of the amount of
assessed valuation included in the earlier certified statement;
(2) the amendment under subsection (d) is proposed to add to the
amount of assessed valuation included in the earlier certified
statement assessed valuation of omitted property discovered after
the county auditor sent the earlier certified statement; or
(3) the county auditor determines that the amendment under
subsection (d) will not result in an increase in the tax rate or tax
rates of the political subdivision.
SOURCE: IC 6-1.1-17-3; (08)SB0016.3.100. -->
SECTION 100. IC 6-1.1-17-3, AS AMENDED BY P.L.219-2007,
SECTION 49, AND AS AMENDED BY P.L.224-2007, SECTION 5,
IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. (a) The proper officers of a
political subdivision shall formulate its estimated budget and its
proposed tax rate and tax levy on the form prescribed by the
department of local government finance and approved by the state
board of accounts. The political subdivision shall give notice by
publication to taxpayers of:
(1) the estimated budget;
(2) the estimated maximum permissible levy;
(3) the current and proposed tax levies of each fund; and
(4) the amounts of excessive levy appeals to be requested.
In the notice, the political subdivision shall also state the time and
place at which a public hearing will be held on these items. The notice
shall be published twice in accordance with IC 5-3-1 with the first
publication at least ten (10) days before the date fixed for the public
hearing. Beginning in 2009, the duties required by this subsection must
be completed before August 10 of the calendar year. A political
subdivision shall provide the estimated budget and levy information
required for the notice under subsection (b) to the county auditor on the
schedule determined by the department of local government finance.
(b) Beginning in 2009, before August 10 of a calendar year, the
county auditor shall mail to the last known address of each person
liable for any property taxes, as shown on the tax duplicate, or to the
last known address of the most recent owner shown in the transfer
book, a statement that includes:
(1) the assessed valuation as of the assessment date in the current
calendar year of tangible property on which the person will be
liable for property taxes first due and payable in the immediately
succeeding calendar year and notice to the person of the
opportunity to appeal the assessed valuation under
IC 6-1.1-15-1(b); IC 6-1.1-15-1(c); IC 6-1.1-15-1.
(2) the amount of property taxes for which the person will be
liable to each political subdivision on the tangible property for
taxes first due and payable in the immediately succeeding
calendar year, taking into account all factors that affect that
liability, including:
(A) the estimated budget and proposed tax rate and tax levy
formulated by the political subdivision under subsection (a);
(B) any deductions or exemptions that apply to the assessed
valuation of the tangible property;
(C) any credits that apply in the determination of the tax
liability; and
(D) the county auditor's best estimate of the effects on the tax
liability that might result from actions of:
(i) the county board of tax adjustment
(before January 1,
2009) or the county board of tax and capital projects review
(after December 31, 2008); or
(ii) the department of local government finance;
(3) a prominently displayed notation that:
(A) the estimate under subdivision (2) is based on the best
information available at the time the statement is mailed; and
(B) based on various factors, including potential actions by:
(i) the county board of tax adjustment
(before January 1,
2009) or the county board of tax and capital projects review
(after December 31, 2008); or
(ii) the department of local government finance;
it is possible that the tax liability as finally determined will
differ substantially from the estimate;
(4) comparative information showing the amount of property
taxes for which the person is liable to each political subdivision
on the tangible property for taxes first due and payable in the
current year; and
(5) the date, time, and place at which the political subdivision will
hold a public hearing on the political subdivision's estimated
budget and proposed tax rate and tax levy as required under
subsection (a).
(c) The department of local government finance shall:
(1) prescribe a form for; and
(2) provide assistance to county auditors in preparing;
statements under subsection (b). Mailing the statement described in
subsection (b) to a mortgagee maintaining an escrow account for a
person who is liable for any property taxes shall not be construed as
compliance with subsection (b).
(d) The board of directors of a solid waste management district
established under IC 13-21 or IC 13-9.5-2 (before its repeal) may
conduct the public hearing required under subsection (a):
(1) in any county of the solid waste management district; and
(2) in accordance with the annual notice of meetings published
under IC 13-21-5-2.
(e) The trustee of each township in the county shall estimate the
amount necessary to meet the cost of township assistance in the
township for the ensuing calendar year. The township board shall adopt
with the township budget a tax rate sufficient to meet the estimated cost
of township assistance. The taxes collected as a result of the tax rate
adopted under this subsection are credited to the township assistance
fund.
(f) A county shall adopt with the county budget and the department
of local government finance shall certify under section 16 of this
chapter a tax rate sufficient to raise the levy necessary to pay the
following:
(1) The cost of child services (as defined in IC 12-19-7-1) of the
county payable from the family and children's fund.
(2) The cost of children's psychiatric residential treatment
services (as defined in IC 12-19-7.5-1) of the county payable from
the children's psychiatric residential treatment services fund.
A budget, tax rate, or tax levy adopted by a county fiscal body or
approved or modified by a county board of tax adjustment that is less
than the levy necessary to pay the costs described in subdivision (1) or
(2) shall not be treated as a final budget, tax rate, or tax levy under
section 11 of this chapter.
SOURCE: IC 6-1.1-21-4; (08)SB0016.3.101. -->
SECTION 101. IC 6-1.1-21-4, AS AMENDED BY P.L.234-2007,
SECTION 297, AND AS AMENDED BY P.L.219-2007, SECTION
62, IS CORRECTED AND AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 4. (a) Each year the department
shall allocate from the property tax replacement fund an amount equal
to the sum of:
(1) each county's total eligible property tax replacement amount
for that year; plus
(2) the total amount of homestead tax credits that are provided
under IC 6-1.1-20.9 and allowed by each county for that year;
plus
(3) an amount for each county that has one (1) or more taxing
districts that contain all or part of an economic development
district that meets the requirements of section 5.5 of this chapter.
This amount is the sum of the amounts determined under the
following STEPS for all taxing districts in the county that contain
all or part of an economic development district:
STEP ONE: Determine that part of the sum of the amounts
under section 2(g)(1)(A) and 2(g)(2) of this chapter that is
attributable to the taxing district.
STEP TWO: Divide:
(A) that part of the subdivision (1) amount that is
attributable to the taxing district; by
(B) the STEP ONE sum.
STEP THREE: Multiply:
(A) the STEP TWO quotient; times
(B) the taxes levied in the taxing district that are allocated to
a special fund under IC 6-1.1-39-5.
(b) Except as provided in subsection (e), between March 1 and
August 31 of each year, the department shall distribute to each county
treasurer from the property tax replacement fund one-half (1/2) of the
estimated distribution for that year for the county. Between September
1 and December 15 of that year, the department shall distribute to each
county treasurer from the property tax replacement fund the remaining
one-half (1/2) of each estimated distribution for that year. The amount
of the distribution for each of these periods shall be according to a
schedule determined by the property tax replacement fund board under
section 10 of this chapter. The estimated distribution for each county
may be adjusted from time to time by the department to reflect any
changes in the total county tax levy upon which the estimated
distribution is based.
(c) On or before December 31 of each year or as soon thereafter as
possible, the department shall make a final determination of the amount
which should be distributed from the property tax replacement fund to
each county for that calendar year. This determination shall be known
as the final determination of distribution. The department shall
distribute to the county treasurer or, except as provided in section 9 of
this chapter, receive back from the county treasurer any deficit or
excess, as the case may be, between the sum of the distributions made
for that calendar year based on the estimated distribution and the final
determination of distribution. The final determination of distribution
shall be based on the auditor's abstract filed with the auditor of state,
adjusted for postabstract adjustments included in the December
settlement sheet for the year, and such additional information as the
department may require.
(d) All distributions provided for in this section shall be made on
warrants issued by the auditor of state drawn on the treasurer of state.
If the amounts allocated by the department from the property tax
replacement fund exceed in the aggregate the balance of money in the
fund, then the amount of the deficiency shall be transferred from the
state general fund to the property tax replacement fund, and the auditor
of state shall issue a warrant to the treasurer of state ordering the
payment of that amount. However, any amount transferred under this
section from the general fund to the property tax replacement fund
shall, as soon as funds are available in the property tax replacement
fund, be retransferred from the property tax replacement fund to the
state general fund, and the auditor of state shall issue a warrant to the
treasurer of state ordering the replacement of that amount.
(e) Except as provided in subsection (g) and subject to subsection
(h), the department shall not distribute under subsection (b) and section
10 of this chapter a percentage, determined by the department, of the
money that would otherwise be distributed to the county under
subsection (b) and section 10 of this chapter if:
(1) by the date the distribution is scheduled to be made, the
county auditor has not sent a certified statement required to be
sent by that date under IC 6-1.1-17-1 to the department of local
government finance;
(2) by the deadline under IC 36-2-9-20, the county auditor has not
transmitted data as required under that section;
(3) the county assessor has not forwarded to the department of
local government finance the duplicate copies of all approved
exemption applications required to be forwarded by that date
under IC 6-1.1-11-8(a);
(4) the county assessor has not forwarded to the department of
local government finance in a timely manner sales disclosure
forms form data under IC 6-1.1-5.5-3(b); IC 6-1.1-5.5-3(h);
IC 6-1.1-5.5-3(c);
(5) local assessing officials have not provided information to the
department of local government finance in a timely manner under
IC 4-10-13-5(b);
(6) the county auditor has not paid a bill for services under
IC 6-1.1-4-31.5 to the department of local government finance in
a timely manner;
(7) the elected township assessors in the county (if any), the
elected township assessors (if any) and the county assessor, or the
county assessor has not transmitted to the department of local
government finance by October 1 of the year in which the
distribution is scheduled to be made the data for all townships in
the county required to be transmitted under IC 6-1.1-4-25(b);
(8) the county has not established a parcel index numbering
system under 50 IAC 12-15-1 in a timely manner; or
(9) a township or county official has not provided other
information to the department of local government finance in a
timely manner as required by the department.
(f) Except as provided in subsection (i), money not distributed for
the reasons stated in subsection (e) shall be distributed to the county
when the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
has been corrected.
(g) The restrictions on distributions under subsection (e) do not
apply if the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
in a timely manner is justified by unusual circumstances.
(h) The department shall give the county auditor at least thirty (30)
days notice in writing before withholding a distribution under
subsection (e).
(i) Money not distributed for the reason stated in subsection (e)(6)
may be deposited in the fund established by IC 6-1.1-5.5-4.7(a). Money
deposited under this subsection is not subject to distribution under
subsection (f).
SOURCE: IC 6-1.1-23-1; (08)SB0016.3.102. -->
SECTION 102. IC 6-1.1-23-1, AS AMENDED BY P.L.214-2005,
SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) Annually, after November 10th but before
August 1st of the succeeding year, each county treasurer shall serve a
written demand upon each county resident who is delinquent in the
payment of personal property taxes. Annually, after May 10 but before
October 31 of the same year, each county treasurer may serve a written
demand upon a county resident who is delinquent in the payment of
personal property taxes. The written demand may be served upon the
taxpayer:
(1) by registered or certified mail;
(2) in person by the county treasurer or the county treasurer's
agent; or
(3) by proof of certificate of mailing.
(b) The written demand required by this section shall contain:
(1) a statement that the taxpayer is delinquent in the payment of
personal property taxes;
(2) the amount of the delinquent taxes;
(3) the penalties due on the delinquent taxes;
(4) the collection expenses which the taxpayer owes; and
(5) a statement that if the sum of the delinquent taxes, penalties,
and collection expenses are not paid within thirty (30) days from
the date the demand is made then:
(A) sufficient personal property of the taxpayer shall be sold
to satisfy the total amount due plus the additional collection
expenses incurred; or
(B) a judgment may be entered against the taxpayer in the
circuit court of the county.
(c) Subsections (d) through (g) apply only to personal property that:
(1) is subject to a lien of a creditor imposed under an agreement
entered into between the debtor and the creditor after June 30,
2005;
(2) comes into the possession of the creditor or the creditor's agent
after May 10, 2006, to satisfy all or part of the debt arising from
the agreement described in subdivision (1); and
(3) has an assessed value of at least three thousand two hundred
dollars ($3,200).
(d) For the purpose of satisfying a creditor's lien on personal
property, the creditor of a taxpayer that comes into possession of
personal property on which the taxpayer is adjudicated delinquent in
the payment of personal property taxes must pay in full to the county
treasurer the amount of the delinquent personal property taxes
determined under STEP SEVEN of the following formula from the
proceeds of any transfer of the personal property made by the creditor
or the creditor's agent before applying the proceeds to the creditor's lien
on the personal property:
STEP ONE: Determine the amount realized from any transfer of
the personal property made by the creditor or the creditor's agent
after the payment of the direct costs of the transfer.
STEP TWO: Determine the amount of the delinquent taxes,
including penalties and interest accrued on the delinquent taxes
as identified on the form described in subsection (f) by the county
treasurer.
STEP THREE: Determine the amount of the total of the unpaid
debt that is a lien on the transferred property that was perfected
before the assessment date on which the delinquent taxes became
a lien on the transferred property.
STEP FOUR: Determine the sum of the STEP TWO amount and
the STEP THREE amount.
STEP FIVE: Determine the result of dividing the STEP TWO
amount by the STEP FOUR amount.
STEP SIX: Multiply the STEP ONE amount by the STEP FIVE
amount.
STEP SEVEN: Determine the lesser of the following:
(A) The STEP TWO amount.
(B) The STEP SIX amount.
(e) This subsection applies to transfers made by a creditor after May
10, 2006. As soon as practicable after a creditor comes into possession
of the personal property described in subsection (c), the creditor shall
request the form described in subsection (f) from the county treasurer.
Before a creditor transfers personal property described in subsection
(d) on which delinquent personal property taxes are owed, the creditor
must obtain from the county treasurer a delinquent personal property
tax form and file the delinquent personal property tax form with the
county treasurer. The creditor shall provide the county treasurer with:
(1) the name and address of the debtor; and
(2) a specific description of the personal property described in
subsection (d);
when requesting a delinquent personal property tax form.
(f) The delinquent personal property tax form must be in a form
prescribed by the state board of accounts under IC 5-11 and must
require the following information:
(1) The name and address of the debtor as identified by the
creditor.
(2) A description of the personal property identified by the
creditor and now in the creditor's possession.
(3) The assessed value of the personal property identified by the
creditor and now in the creditor's possession, as determined under
subsection (g).
(4) The amount of delinquent personal property taxes owed on the
personal property identified by the creditor and now in the
creditor's possession, as determined under subsection (g).
(5) A statement notifying the creditor that IC 6-1.1-23-1 this
section requires that a creditor, upon the liquidation of personal
property for the satisfaction of the creditor's lien, must pay in full
the amount of delinquent personal property taxes owed as
determined under subsection (d) on the personal property in the
amount identified on this form from the proceeds of the
liquidation before the proceeds of the liquidation may be applied
to the creditor's lien on the personal property.
(g) The county treasurer shall provide the delinquent personal
property tax form described in subsection (f) to the creditor not later
than fourteen (14) days after the date the creditor requests the
delinquent personal property tax form. The county assessor and the
township assessors (if any) shall assist the county treasurer in
determining the appropriate assessed value of the personal property and
the amount of delinquent personal property taxes owed on the personal
property. Assistance provided by the county assessor and the township
assessors (if any) must include providing the county treasurer with
relevant personal property forms filed with the assessor or assessors
and providing the county treasurer with any other assistance necessary
to accomplish the purposes of this section.
SOURCE: IC 6-1.1-24-2; (08)SB0016.3.103. -->
SECTION 103. IC 6-1.1-24-2, AS AMENDED BY P.L.89-2007,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) In addition to the delinquency list required
under section 1 of this chapter, each county auditor shall prepare a
notice. The notice shall contain the following:
(1) A list of tracts or real property eligible for sale under this
chapter.
(2) A statement that the tracts or real property included in the list
will be sold at public auction to the highest bidder, subject to the
right of redemption.
(3) A statement that the tracts or real property will not be sold for
an amount which is less than the sum of:
(A) the delinquent taxes and special assessments on each tract
or item of real property;
(B) the taxes and special assessments on each tract or item of
real property that are due and payable in the year of the sale,
whether or not they are delinquent;
(C) all penalties due on the delinquencies;
(D) an amount prescribed by the county auditor that equals the
sum of:
(i) the greater of twenty-five dollars ($25) or postage and
publication costs; and
(ii) any other actual costs incurred by the county that are
directly attributable to the tax sale; and
(E) any unpaid costs due under subsection (b) from a prior tax
sale.
(4) A statement that a person redeeming each tract or item of real
property after the sale must pay:
(A) one hundred ten percent (110%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed not more than six (6) months after the date of
sale;
(B) one hundred fifteen percent (115%) of the amount of the
minimum bid for which the tract or item of real property was
offered at the time of sale if the tract or item of real property
is redeemed more than six (6) months after the date of sale;
(C) the amount by which the purchase price exceeds the
minimum bid on the tract or item of real property plus ten
percent (10%) per annum on the amount by which the
purchase price exceeds the minimum bid; and
(D) all taxes and special assessments on the tract or item of
real property paid by the purchaser after the tax sale plus
interest at the rate of ten percent (10%) per annum on the
amount of taxes and special assessments paid by the purchaser
on the redeemed property.
(5) A statement for informational purposes only, of the location
of each tract or item of real property by key number, if any, and
street address, if any, or a common description of the property
other than a legal description. The township assessor, or the
county assessor if there is no township assessor for the
township, upon written request from the county auditor, shall
provide the information to be in the notice required by this
subsection. A misstatement in the key number or street address
does not invalidate an otherwise valid sale.
(6) A statement that the county does not warrant the accuracy of
the street address or common description of the property.
(7) A statement indicating:
(A) the name of the owner of each tract or item of real
property with a single owner; or
(B) the name of at least one (1) of the owners of each tract or
item of real property with multiple owners.
(8) A statement of the procedure to be followed for obtaining or
objecting to a judgment and order of sale, that must include the
following:
(A) A statement:
(i) that the county auditor and county treasurer will apply on
or after a date designated in the notice for a court judgment
against the tracts or real property for an amount that is not
less than the amount set under subdivision (3), and for an
order to sell the tracts or real property at public auction to
the highest bidder, subject to the right of redemption; and
(ii) indicating the date when the period of redemption
specified in IC 6-1.1-25-4 will expire.
(B) A statement that any defense to the application for
judgment must be:
(i) filed with the court; and
(ii) served on the county auditor and the county treasurer;
before the date designated as the earliest date on which the
application for judgment may be filed.
(C) A statement that the county auditor and the county
treasurer are entitled to receive all pleadings, motions,
petitions, and other filings related to the defense to the
application for judgment.
(D) A statement that the court will set a date for a hearing at
least seven (7) days before the advertised date and that the
court will determine any defenses to the application for
judgment at the hearing.
(9) A statement that the sale will be conducted at a place
designated in the notice and that the sale will continue until all
tracts and real property have been offered for sale.
(10) A statement that the sale will take place at the times and
dates designated in the notice. Whenever the public auction is to
be conducted as an electronic sale, the notice must include a
statement indicating that the public auction will be conducted as
an electronic sale and a description of the procedures that must be
followed to participate in the electronic sale.
(11) A statement that a person redeeming each tract or item after
the sale must pay the costs described in IC 6-1.1-25-2(e).
(12) If a county auditor and county treasurer have entered into an
agreement under IC 6-1.1-25-4.7, a statement that the county
auditor will perform the duties of the notification and title search
under IC 6-1.1-25-4.5 and the notification and petition to the
court for the tax deed under IC 6-1.1-25-4.6.
(13) A statement that, if the tract or item of real property is sold
for an amount more than the minimum bid and the property is not
redeemed, the owner of record of the tract or item of real property
who is divested of ownership at the time the tax deed is issued
may have a right to the tax sale surplus.
(14) If a determination has been made under subsection (d), a
statement that tracts or items will be sold together.
(b) If within sixty (60) days before the date of the tax sale the county
incurs costs set under subsection (a)(3)(D) and those costs are not paid,
the county auditor shall enter the amount of costs that remain unpaid
upon the tax duplicate of the property for which the costs were set. The
county treasurer shall mail notice of unpaid costs entered upon a tax
duplicate under this subsection to the owner of the property identified
in the tax duplicate.
(c) The amount of unpaid costs entered upon a tax duplicate under
subsection (b) must be paid no later than the date upon which the next
installment of real estate taxes for the property is due. Unpaid costs
entered upon a tax duplicate under subsection (b) are a lien against the
property described in the tax duplicate, and amounts remaining unpaid
on the date the next installment of real estate taxes is due may be
collected in the same manner that delinquent property taxes are
collected.
(d) The county auditor and county treasurer may establish the
condition that a tract or item will be sold and may be redeemed under
this chapter only if the tract or item is sold or redeemed together with
one (1) or more other tracts or items. Property may be sold together
only if the tract or item is owned by the same person.
SOURCE: IC 6-1.1-25-4.1; (08)SB0016.3.104. -->
SECTION 104. IC 6-1.1-25-4.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4.1. (a) If, as provided
in section 4(f) section 4(h) of this chapter, the county auditor does not
issue a deed to the county for property for which a certificate of sale
has been issued to the county under IC 6-1.1-24-9 because the county
executive determines that the property contains hazardous waste or
another environmental hazard for which the cost of abatement or
alleviation will exceed the fair market value of the property, the
property may be transferred consistent with the provisions of this
section.
(b) A person who desires to obtain title to and eliminate the
hazardous conditions of property containing hazardous waste or
another environmental hazard for which a county holds a certificate of
sale but to which a deed may not be issued to the county under section
4(f) section 4(h) of this chapter may file a petition with the county
auditor seeking a waiver of the delinquent taxes, special assessments,
interest, penalties, and costs assessed against the property and transfer
of the title to the property to the petitioner. The petition must:
(1) be on a form prescribed by the state board of accounts and
approved by the department of local government finance;
(2) state the amount of taxes, special assessments, penalties, and
costs assessed against the property for which a waiver is sought;
(3) describe the conditions existing on the property that have
prevented the sale or the transfer of title to the county;
(4) describe the plan of the petitioner for elimination of the
hazardous condition on the property under IC 13-25-5 and the
intended use of the property; and
(5) be accompanied by a fee established by the county auditor for
completion of a title search and processing.
(c) Upon receipt of a petition described in subsection (b), the county
auditor shall review the petition to determine whether the petition is
complete. If the petition is not complete, the county auditor shall return
the petition to the petitioner and describe the defects in the petition.
The petitioner may correct the defects and file the completed petition
with the county auditor. Upon receipt of a completed petition, the
county auditor shall forward a copy of the petition to:
(1) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township;
(2) the owner;
(3) all persons who have, as of the date of the filing of the
petition, a substantial interest of public record in the property;
(4) the county property tax assessment board of appeals; and
(5) the department of local government finance.
(d) Upon receipt of a petition described in subsection (b), the county
property tax assessment board of appeals shall, at the county property
tax assessment board of appeals' earliest opportunity, conduct a public
hearing on the petition. The county property tax assessment board of
appeals shall, by mail, give notice of the date, time, and place fixed for
the hearing to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property; and
(4) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township.
In addition, notice of the public hearing on the petition shall be
published one (1) time at least ten (10) days before the hearing in a
newspaper of countywide circulation and posted at the principal office
of the county property tax assessment board of appeals, or at the
building where the meeting is to be held.
(e) After the hearing and completion of any additional investigation
of the property or of the petitioner that is considered necessary by the
county property tax assessment board of appeals, the county board shall
give notice, by mail, to the parties listed in subsection (d) of the county
property tax assessment board of appeals' recommendation as to
whether the petition should be granted. The county property tax
assessment board of appeals shall forward to the department of local
government finance a copy of the county property tax assessment board
of appeals' recommendation and a copy of the documents submitted to
or collected by the county property tax assessment board of appeals at
the public hearing or during the course of the county board of appeals'
investigation of the petition.
(f) Upon receipt by the department of local government finance of
a recommendation by the county property tax assessment board of
appeals, the department of local government finance shall review the
petition and all other materials submitted by the county property tax
assessment board of appeals and determine whether to grant the
petition. Notice of the determination by the department of local
government finance and the right to seek an appeal of the
determination shall be given by mail to:
(1) the petitioner;
(2) the owner;
(3) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property;
(4) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township; and
(5) the county property tax assessment board of appeals.
(g) Any person aggrieved by a determination of the department of
local government finance under subsection (f) may file an appeal
seeking additional review by the department of local government
finance and a public hearing. In order to obtain a review under this
subsection, the aggrieved person must file a petition for appeal with the
county auditor in the county where the tract or item of real property is
located not more than thirty (30) days after issuance of notice of the
determination of the department of local government finance. The
county auditor shall transmit the petition for appeal to the department
of local government finance not more than ten (10) days after the
petition is filed.
(h) Upon receipt by the department of local government finance of
an appeal, the department of local government finance shall set a date,
time, and place for a hearing. The department of local government
finance shall give notice, by mail, of the date, time, and place fixed for
the hearing to:
(1) the person filing the appeal;
(2) the petitioner;
(3) the owner;
(4) all persons who have, as of the date the petition was filed, a
substantial interest of public record in the property;
(5) the assessor of the township in which the property is located,
or the county assessor if there is no township assessor for the
township; and
(6) the county property tax assessment board of appeals.
The department of local government finance shall give the notices at
least ten (10) days before the day fixed for the hearing.
(i) After the hearing, the department of local government finance
shall give the parties listed in subsection (h) notice by mail of the final
determination of the department of local government finance.
(j) If the department of local government finance decides to:
(1) grant the petition submitted under subsection (b) after initial
review of the petition under subsection (f) or after an appeal
under subsection (h); and
(2) waive the taxes, special assessments, interest, penalties, and
costs assessed against the property;
the department of local government finance shall issue to the county
auditor an order directing the removal from the tax duplicate of the
taxes, special assessments, interest, penalties, and costs for which the
waiver is granted.
(k) After:
(1) at least thirty (30) days have passed since the issuance of a
notice by the department of local government finance to the
county property tax assessment board of appeals granting a
petition filed under subsection (b), if no appeal has been filed; or
(2) not more than thirty (30) days after receipt by the county
property tax assessment board of appeals of a notice of a final
determination of the department of local government finance
granting a petition filed under subsection (b) after an appeal has
been filed and heard under subsection (h);
the county auditor shall file a verified petition and an application for an
order on the petition in the court in which the judgment of sale was
entered asking the court to direct the county auditor to issue a tax deed
to the real property. The petition shall contain the certificate of sale
issued to the county, a copy of the petition filed under subsection (b),
and a copy of the notice of the final determination of the department of
local government finance directing the county auditor to remove the
taxes, interest, penalties, and costs from the tax duplicate. Notice of the
filing of the petition and application for an order on the petition shall
be given, by mail, to the owner and any person with a substantial
interest of public record in the property. A person owning or having an
interest in the property may appear to object to the petition.
(l) The court shall enter an order directing the county auditor to
issue a tax deed to the petitioner under subsection (b) if the court finds
that the following conditions exist:
(1) The time for redemption has expired.
(2) The property has not been redeemed before the expiration of
the period of redemption specified in section 4 of this chapter.
(3) All taxes, special assessments, interest, penalties, and costs
have been waived by the department of local government finance
or, to the extent not waived, paid by the petitioner under
subsection (b).
(4) All notices required by this section and sections 4.5 and 4.6 of
this chapter have been given.
(5) The petitioner under subsection (b) has complied with all the
provisions of law entitling the petitioner to a tax deed.
(m) A tax deed issued under this section is uncontestable except by
appeal from the order of the court directing the county auditor to issue
the tax deed. The appeal must be filed not later than sixty (60) days
after the date of the court's order.
SOURCE: IC 6-1.1-31-1; (08)SB0016.3.105. -->
SECTION 105. IC 6-1.1-31-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 1. (a) The
department of local government finance shall do the following:
(1) Prescribe the property tax forms and returns which taxpayers
are to complete and on which the taxpayers' assessments will be
based.
(2) Prescribe the forms to be used to give taxpayers notice of
assessment actions.
(3) Adopt rules concerning the assessment of tangible property.
(4) Develop specifications that prescribe state requirements for
computer software and hardware to be used by counties for
assessment purposes. The specifications developed under this
subdivision apply only to computer software and hardware
systems purchased for assessment purposes after July 1, 1993.
(4) Adopt rules concerning a uniform and common property
tax management system under IC 6-1.1-31.5-3.5(e).
(5) Adopt rules establishing criteria for the revocation of a
certification under IC 6-1.1-35.5-6.
(b) The department of local government finance may adopt rules
that are related to property taxation or the duties or the procedures of
the department.
(c) Rules of the state board of tax commissioners are for all
purposes rules of the department of local government finance and the
Indiana board until the department and the Indiana board adopt rules
to repeal or supersede the rules of the state board of tax commissioners.
SOURCE: IC 6-1.1-31-5; (08)SB0016.3.106. -->
SECTION 106. IC 6-1.1-31-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. (a) Subject to this
article, the rules adopted by the department of local government
finance are the basis for determining the true tax value of tangible
property.
(b)
Local Assessing officials
members of the county property tax
assessment board of appeals, and county assessors shall:
(1) comply with the rules, appraisal manuals, bulletins, and
directives adopted by the department of local government finance;
(2) use the property tax forms, property tax returns, and notice
forms prescribed by the department; and
(3) collect and record the data required by the department.
(c) In assessing tangible property, the
township assessors, members
of the county property tax assessment board of appeals, and county
assessors assessing officials may consider factors in addition to those
prescribed by the department of local government finance if the use of
the additional factors is first approved by the department. Each
township assessor, of the county property tax assessment board of
appeals, and the county assessor assessing official shall indicate on his
the official's records for each individual assessment whether:
(1) only the factors contained in the department's rules, forms, and
returns have been considered; or
(2) factors in addition to those contained in the department's rules,
forms, and returns have been considered.
SOURCE: IC 6-1.1-31.5-2; (08)SB0016.3.107. -->
SECTION 107. IC 6-1.1-31.5-2, AS AMENDED BY P.L.228-2005,
SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) Subject to section 3.5(e) 3.5 of this chapter,
the department shall adopt rules under IC 4-22-2 to prescribe computer
specification standards and for the certification of:
(1) computer software;
(2) software providers;
(3) computer service providers; and
(4) computer equipment providers.
(b) The rules of the department shall provide for:
(1) the effective and efficient administration of assessment laws;
(2) the prompt updating of assessment data;
(3) the administration of information contained in the sales
disclosure form, as required under IC 6-1.1-5.5; and
(4) other information necessary to carry out the administration of
the property tax assessment laws.
(c) After December 31, 1998, June 30, 2008, subject to section
3.5(e) 3.5 of this chapter a county:
(1) may contract only for computer software and with software
providers, computer service providers, and equipment providers
that are certified by the department under the rules described in
subsection (a); and
(2) may enter into a contract referred to in subdivision (1)
only if the department is a party to the contract.
(d) The initial rules under this section must be adopted under
IC 4-22-2 before January 1, 1998.
SOURCE: IC 6-1.1-31.5-3.5; (08)SB0016.3.108. -->
SECTION 108. IC 6-1.1-31.5-3.5, AS AMENDED BY
P.L.228-2005, SECTION 26, IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 3.5. (a) Until the
system described in subsection (e) is implemented, each county shall
maintain a state certified computer system that has the capacity to:
(1) process and maintain assessment records;
(2) process and maintain standardized property tax forms;
(3) process and maintain standardized property assessment
notices;
(4) maintain complete and accurate assessment records for the
county; and
(5) process and compute complete and accurate assessments in
accordance with Indiana law.
The county assessor
with the recommendation of the township
assessors shall select the computer system.
used by township assessors
and the county assessor in the county except in a county with an elected
township assessor in every township. In a county with an elected
township assessor in every township, the elected township assessors
shall select a computer system based on a majority vote of the township
assessors in the county.
(b) All information on a computer system referred to in subsection
(a) shall be readily accessible to:
(1) township assessors;
(2) the county assessor;
(3) (1) the department of local government finance; and
(4) members of the county property tax assessment board of
appeals.
(2) assessing officials.
(c) The certified system referred to in subsection (a) used by the
counties must be:
(1) compatible with the data export and transmission
requirements in a standard format prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(2) maintained in a manner that ensures prompt and accurate
transfer of data to the department of local government finance and
the legislative services agency.
(d) All standardized property forms and notices on the certified
computer system referred to in subsection (a) shall be maintained by
the
township assessor and the county assessor in an accessible location
and in a format that is easily understandable for use by persons of the
county.
(e) The department shall:
adopt rules
(1) prepare a plan before
July 1, 2006, August 1, 2008, for the
establishment of:
(1) (A) a single state-designed software system to provide
a uniform and common property tax management system
among for all counties that:
(A) (i) includes a combined mass appraisal and county
auditor system integrated with a county treasurer system;
and
(B) (ii) replaces the computer system referred to in
subsection (a); and
(2) (B) a schedule for implementation of the system referred
to in subdivision (1) structured to result in the implementation
of the system in all counties with respect to an assessment
date:
(A) (i) determined by the department; and
(B) (ii) specified in the
rule; plan; and
(2) provide the plan referred to in subdivision (1) to:
(A) the budget agency; and
(B) the legislative council in an electronic format under
IC 5-14-6.
(f) The department shall appoint an advisory committee to assist the
department in the formulation of the
rules plan referred to in
subsection (e). The department shall determine the number of members
of the committee. The committee:
(1) must include at least:
(A) one (1) township assessor;
(B) one (1) county assessor;
(C) one (1) county auditor; and
(D) one (1) county treasurer; and
(2) shall meet at times and locations determined by the
department.
(g) Each member of the committee appointed under subsection (f)
who is not a state employee is not entitled to the minimum salary per
diem provided by IC 4-10-11-2.1(b). The member is entitled to
reimbursement for traveling expenses as provided under IC 4-13-1-4
and other expenses actually incurred in connection with the member's
duties as provided in the state policies and procedures established by
the Indiana department of administration and approved by the budget
agency.
(h) Each member of the committee appointed under subsection (f)
who is a state employee is entitled to reimbursement for traveling
expenses as provided under IC 4-13-1-4 and other expenses actually
incurred in connection with the member's duties as provided in the state
policies and procedures established by the Indiana department of
administration and approved by the budget agency.
(i) The department shall report to the budget committee in writing
the department's estimate of the cost of implementation of the system
referred to in subsection (e).
(i) Before January 1, 2009, the budget agency shall:
(1) review the plan prepared by the department of local
government finance under subsection (e);
(2) prepare a notice stating:
(A) whether the budget agency approves the plan; and
(B) the budget agency's reasons for approval or
disapproval of the plan; and
(3) provide the notice referred to in subdivision (2) to:
(A) the department of local government finance; and
(B) the legislative council in an electronic format under
IC 5-14-6.
(j) If the budget agency approves under subsection (i) the plan
prepared by the department of local government finance under
subsection (e), the department shall, before January 1, 2010, adopt
rules to implement the plan.
SOURCE: IC 6-1.1-31.7-1; (08)SB0016.3.109. -->
SECTION 109. IC 6-1.1-31.7-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. As used in this
chapter, "appraiser" refers to a professional appraiser or a professional
appraisal firm that contracts with a township or county under
IC 6-1.1-4.
SOURCE: IC 6-1.1-31.7-3; (08)SB0016.3.110. -->
SECTION 110. IC 6-1.1-31.7-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) The department
shall adopt rules under IC 4-22-2 for the certification and regulation of
appraisers.
(b) Subject to subsection (d), the rules of the department shall
provide for the following:
(1) Minimum appraiser qualifications.
(2) Minimum appraiser certification, training, and recertification
requirements.
(3) Sanctions for noncompliance with assessing laws and the rules
of the department, including laws and rules that set time
requirements for the completion of assessments.
(4) Appraiser contract requirements.
(5) Other provisions necessary to carry out the administration of
the property tax assessment laws.
(c) After December 31, 1998, a county or township may contract
only with appraisers that are certified by the department under the rules
described in subsection (a).
(d) The rules referred to in subsection (b) that apply to
contracts with appraisers entered into after December 31, 2008,
must include level two assessor-appraiser certification under
IC 6-1.1-35.5 as part of the minimum appraiser qualifications for
each appraiser that performs assessments on behalf of the
contractor.
SOURCE: IC 6-1.1-35-1; (08)SB0016.3.111. -->
SECTION 111. IC 6-1.1-35-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. The department of
local government finance shall:
(1) interpret the property tax laws of this state;
(2) instruct property tax officials about their taxation and
assessment duties; and ensure that the county assessors, township
assessors, and assessing officials are in compliance with section
1.1 of this chapter;
(3) see that all property assessments are made in the manner
provided by law; and
(4) 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.
SOURCE: IC 6-1.1-35-9; (08)SB0016.3.112. -->
SECTION 112. IC 6-1.1-35-9 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 9. (a) All information
that is related to earnings, income, profits, losses, or expenditures and
that is:
(1) given by a person to:
(A) an assessing official;
(B) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
(D) (B) an employee of
a person referred to in clauses (A)
through (C); an assessing official; or
(E) (C) an officer or employee of an entity that contracts with
a board of county commissioners
or a county assessor
or an
elected township assessor under IC 6-1.1-36-12; or
(2) acquired by:
(A) an assessing official;
(B) a member of a county property tax assessment board of
appeals;
(C) a county assessor;
(D) (B) an employee of
a person referred to in clauses (A)
through (C); an assessing official; or
(E) (C) an officer or employee of an entity that contracts with
a board of county commissioners or a county assessor or an
elected township assessor under IC 6-1.1-36-12;
in the performance of the person's duties;
is confidential. The assessed valuation of tangible property is a matter
of public record and is thus not confidential. Confidential information
may be disclosed only in a manner that is authorized under subsection
(b), (c), or (d).
(b) Confidential information may be disclosed to:
(1) an official or employee of:
(A) this state or another state;
(B) the United States; or
(C) an agency or subdivision of this state, another state, or the
United States;
if the information is required in the performance of the official
duties of the official or employee; or
(2) an officer or employee of an entity that contracts with a board
of county commissioners or a county assessor or an elected
township assessor under IC 6-1.1-36-12 if the information is
required in the performance of the official duties of the officer or
employee.
(c) The following state agencies, or their authorized representatives,
shall have access to the confidential farm property records and
schedules that are on file in the office of a county or township assessor:
(1) The Indiana state board of animal health, in order to perform
its duties concerning the discovery and eradication of farm animal
diseases.
(2) The department of agricultural statistics of Purdue University,
in order to perform its duties concerning the compilation and
dissemination of agricultural statistics. and
(3) Any other state agency that needs the information in order to
perform its duties.
(d) Confidential information may be disclosed during the course of
a judicial proceeding in which the regularity of an assessment is
questioned.
(e) Confidential information that is disclosed to a person under
subsection (b) or (c) retains its confidential status. Thus, that person
may disclose the information only in a manner that is authorized under
subsection (b), (c), or (d).
(f) Notwithstanding any other provision of law:
(1) a person who:
(A) is an officer or employee of an entity that contracts with a
board of county commissioners or a county assessor or an
elected township assessor under IC 6-1.1-36-12; and
(B) obtains confidential information under this section;
may not disclose that confidential information to any other
person; and
(2) a person referred to in subdivision (1) must return all
confidential information to the taxpayer not later than fourteen
(14) days after the earlier of:
(A) the completion of the examination of the taxpayer's
personal property return under IC 6-1.1-36-12; or
(B) the termination of the contract.
SOURCE: IC 6-1.1-35-11; (08)SB0016.3.113. -->
SECTION 113. IC 6-1.1-35-11 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 11. (a) An assessing
official
member of a county property tax assessment board of appeals,
a state board member, or an employee of
any an assessing official
county assessor, or board shall immediately be dismissed from that
position if the person discloses in an unauthorized manner any
information that is classified as confidential under section 9 of this
chapter.
(b) If an officer or employee of an entity that contracts with a board
of county commissioners
or a county assessor
or an elected township
assessor under IC 6-1.1-36-12 discloses in an unauthorized manner any
information that is classified as confidential under section 9 of this
chapter:
(1) the contract between the entity and the board is void as of the
date of the disclosure;
(2) the entity forfeits all right to payments owed under the
contract after the date of disclosure;
(3) the entity and its affiliates are barred for three (3) years after
the date of disclosure from entering into a contract with a board
or a county assessor
or an elected township assessor under
IC 6-1.1-36-12; and
(4) the taxpayer whose information was disclosed has a right of
action for triple damages against the entity.
SOURCE: IC 6-1.1-35.2-2; (08)SB0016.3.114. -->
SECTION 114. IC 6-1.1-35.2-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. (a) In any year in
which an assessing official
or a county assessor takes office for the first
time, the department of local government finance shall conduct training
sessions determined under the rules adopted by the department under
IC 4-22-2 for
these the new assessing officials.
and county assessors.
These The sessions must be held at the locations described in
subsection (b).
(b) To ensure that all newly elected or appointed assessing officials
and assessors have an opportunity to attend the training sessions
required by this section, the department of local government finance
shall conduct the training sessions at a minimum of four (4) separate
regional locations. The department shall determine the locations of the
training sessions, but:
(1) at least one (1) training session must be held in the
northeastern part of Indiana;
(2) at least one (1) training session must be held in the
northwestern part of Indiana;
(3) at least one (1) training session must be held in the
southeastern part of Indiana; and
(4) at least one (1) training session must be held in the
southwestern part of Indiana.
The four (4) regional training sessions may not be held in Indianapolis.
However, the department of local government finance may, after the
conclusion of the four (4) training sessions, provide additional training
sessions at locations determined by the department.
(c) Any new assessing official or county assessor who attends:
(1) a required session during the official's or assessor's term of
office; or
(2) training between the date the person is elected to office and
January 1 of the year the person takes office for the first time;
is entitled to receive the per diem per session set by the department of
local government finance by rule adopted under IC 4-22-2 and a
mileage allowance from the county in which the official resides.
(d) A person is entitled to a mileage allowance under this section
only for travel between the person's place of work and the training
session nearest to the person's place of work.
SOURCE: IC 6-1.1-35.2-3; (08)SB0016.3.115. -->
SECTION 115. IC 6-1.1-35.2-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) Each year the
department of local government finance shall conduct the continuing
education sessions required in the rules adopted by the department for
all assessing officials
county assessors, and all
members of, and
hearing officers for the county property tax assessment board of
appeals. These sessions must be conducted at the locations described
in subsection (b).
(b) To ensure that all assessing officials
assessors, and members of
county property tax assessment boards of appeals and hearing officers
have an opportunity to attend the continuing education sessions
required by this section, the department of local government finance
shall conduct the continuing education sessions at a minimum of four
(4) separate regional locations. The department shall determine the
locations of the continuing education sessions, but:
(1) at least one (1) continuing education session must be held in
the northeastern part of Indiana;
(2) at least one (1) continuing education session must be held in
the northwestern part of Indiana;
(3) at least one (1) continuing education session must be held in
the southeastern part of Indiana; and
(4) at least one (1) continuing education session must be held in
the southwestern part of Indiana.
The four (4) regional continuing education sessions may not be held in
Indianapolis. However, the department of local government finance
may, after the conclusion of the four (4) continuing education sessions,
provide additional continuing education sessions at locations
determined by the department.
(c) Any assessing official county assessor, or member of, and
hearing officers officer for the county property tax assessment board
of appeals who attends required sessions is entitled to receive a mileage
allowance and the per diem per session set by the department of local
government finance by rule adopted under IC 4-22-2 from the county
in which the official resides. A person is entitled to a mileage
allowance under this section only for travel between the person's place
of work and the training session nearest to the person's place of work.
SOURCE: IC 6-1.1-35.2-5; (08)SB0016.3.116. -->
SECTION 116. IC 6-1.1-35.2-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. A county that is
required to make a payment to an assessing official a county assessor,
or member of, and a hearing officers officer for the county property tax
assessment board of appeals under this chapter must make the payment
regardless of an appropriation. The payment may be made from the
county's cumulative reassessment fund.
SOURCE: IC 6-1.1-35.5-7; (08)SB0016.3.117. -->
SECTION 117. IC 6-1.1-35.5-7, AS AMENDED BY P.L.219-2007,
SECTION 79, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 7. (a) With respect to level one and level two
certifications, the department of local government finance shall
establish a fair and reasonable fee for examination and certification
under this chapter. However, the fee does not apply to an
elected
assessing official, a
county assessor, a member of, and hearing
officers
officer for a county property tax assessment board of appeals, or an
employee of an
elected assessing official
county assessor, or county
property tax assessment board of appeals who is taking the level one
examination or the level two examination for the first time.
(b) The assessing official training account is established as an
account within the state general fund. All fees collected by the
department of local government finance shall be deposited in the
account. The account shall be administered by the department of local
government finance and does not revert to the state general fund at the
end of a fiscal year. The department of local government finance may
use money in the account for:
(1) testing and training of assessing officials, county assessors,
members of a county property tax assessment board of appeals,
and employees of assessing officials, county assessors, or the
county property tax assessment board of appeals; and
(2) administration of the level three certification program under
section 4.5 of this chapter.
SOURCE: IC 6-1.1-36-3; (08)SB0016.3.118. -->
SECTION 118. IC 6-1.1-36-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) A township
assessor's assessment or a county assessor's assessment of property is
valid even if:
(1) he the assessor does not complete, or notify the county
auditor of, the assessment by the time prescribed under IC 6-1.1-3
or IC 6-1.1-4;
(2) there is an irregularity or informality in the manner in which
he the assessor makes the assessment; or
(3) there is an irregularity or informality in the tax list.
An irregularity or informality in the assessment or the tax list may be
corrected at any time.
(b) This section does not release a township assessor or county
assessor from any duty to give notice or from any penalty imposed on
him the assessor by law for his the assessor's failure to make his the
assessor's return within the time period prescribed in IC 6-1.1-3 or
IC 6-1.1-4.
SOURCE: IC 6-1.1-36-4; (08)SB0016.3.119. -->
SECTION 119. IC 6-1.1-36-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 4. (a) An assessing
official
a county assessor, a member of a county property tax
assessment board of appeals, or a representative of the department of
local government finance may file an affidavit with a circuit court of
this state if:
(1) the official
or board member or
a representative
of the official
or board has requested that a person give information or produce
books or records; and
(2) the person has not complied with the request.
The affidavit must state that the person has not complied with the
request.
(b) When an affidavit is filed under subsection (a), the circuit court
shall issue a writ which directs the person to appear at the office of the
official or board member representative and to give the requested
information or produce the requested books or records. The appropriate
county sheriff shall serve the writ. A person who disobeys the writ is
guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a writ
is not issued, all costs shall be charged to the county in which the
circuit court proceedings are held, and the board of commissioners of
that county shall allow a claim for the costs.
SOURCE: IC 6-1.1-36-5; (08)SB0016.3.120. -->
SECTION 120. IC 6-1.1-36-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. In order to discharge
their official duties, the following officials may administer oaths and
affirmations:
(1) Assessing officials.
(2) (1) County assessors.
(2) Township assessors.
(3) County auditors.
(4) Members of a county property tax assessment board of
appeals.
(5) Members of the Indiana board.
SOURCE: IC 6-1.1-36-7; (08)SB0016.3.121. -->
SECTION 121. IC 6-1.1-36-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) The department
of local government finance may cancel any property taxes assessed
against real property owned by a county, township, city, or town if a
petition requesting that the department cancel the taxes is submitted by
the auditor, assessor, and treasurer of the county in which the real
property is located.
(b) The department of local government finance may cancel any
property taxes assessed against real property owned by this state if a
petition requesting that the department cancel the taxes is submitted by:
(1) the governor; or
(2) the chief administrative officer of the state agency which
supervises the real property.
However, if the petition is submitted by the chief administrative officer
of a state agency, the governor must approve the petition.
(c) The department of local government finance may compromise
the amount of property taxes, together with any interest or penalties on
those taxes, assessed against the fixed or distributable property owned
by a bankrupt railroad, which is under the jurisdiction of:
(1) a federal court under 11 U.S.C. 1163;
(2) Chapter X of the Acts of Congress Relating to Bankruptcy (11
U.S.C. 701-799); or
(3) a comparable bankruptcy law.
(d) After making a compromise under subsection (c) and after
receiving payment of the compromised amount, the department of local
government finance shall distribute to each county treasurer an amount
equal to the product of:
(1) the compromised amount; multiplied by
(2) a fraction, the numerator of which is the total of the particular
county's property tax levies against the railroad for the
compromised years, and the denominator of which is the total of
all property tax levies against the railroad for the compromised
years.
(e) After making the distribution under subsection (d), the
department of local government finance shall direct the auditors of
each county to remove from the tax rolls the amount of all property
taxes assessed against the bankrupt railroad for the compromised years.
(f) The county auditor of each county receiving money under
subsection (d) shall allocate that money among the county's taxing
districts. The auditor shall allocate to each taxing district an amount
equal to the product of:
(1) the amount of money received by the county under subsection
(d); multiplied by
(2) a fraction, the numerator of which is the total of the taxing
district's property tax levies against the railroad for the
compromised years, and the denominator of which is the total of
all property tax levies against the railroad in that county for the
compromised years.
(g) The money allocated to each taxing district shall be apportioned
and distributed among the taxing units of that taxing district in the
same manner and at the same time that property taxes are apportioned
and distributed.
(h) The department of local government finance may, with the
approval of the attorney general, compromise the amount of property
taxes, together with any interest or penalties on those taxes, assessed
against property owned by a person that has a case pending under state
or federal bankruptcy law. Property taxes that are compromised under
this section shall be distributed and allocated at the same time and in
the same manner as regularly collected property taxes. The department
of local government finance may compromise property taxes under this
subsection only if:
(1) a petition is filed with the department of local government
finance that requests the compromise and that is signed and
approved by the assessor, auditor, and treasurer of each county
and the assessor of each township (if any), that is entitled to
receive any part of the compromised taxes;
(2) the compromise significantly advances the time of payment of
the taxes; and
(3) the compromise is in the best interest of the state and the
taxing units that are entitled to receive any part of the
compromised taxes.
(i) A taxing unit that receives funds under this section is not
required to include the funds in its budget estimate for any budget year
which begins after the budget year in which it receives the funds.
(j) A county treasurer, with the consent of the county auditor and the
county assessor, may compromise the amount of property taxes,
interest, or penalties owed in a county by an entity that has a case
pending under Title 11 of the United States Code (Bankruptcy Code)
by accepting a single payment that must be at least seventy-five percent
(75%) of the total amount owed in the county.
SOURCE: IC 6-1.1-36-13; (08)SB0016.3.122. -->
SECTION 122. IC 6-1.1-36-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 13. When a political
subdivision is formed, the auditor of the county in which the political
subdivision is situated shall, at the written request of the legislative
body of the political subdivision, prepare a list of all the lands and lots
within the limits of the political subdivision, and the county auditor
shall deliver the list to the appropriate township assessor, or the
county assessor if there is no township assessor for the township,
on or before the assessment date which immediately follows the date
of incorporation. The county auditor shall use the records in the
auditor's office in order to compile the list.
SOURCE: IC 6-1.1-37-2; (08)SB0016.3.123. -->
SECTION 123. IC 6-1.1-37-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 2. A county or
township An assessing official member of a county or state board, or
employee or a representative of such an official or board the
department of local government finance who:
(1) knowingly assesses any property at more or less than what he
the official or representative believes is the proper assessed
value of the property;
(2) knowingly fails to perform any of the duties imposed on him
the official or representative under the general assessment
provisions of this article; or
(3) recklessly violates any of the other general assessment
provisions of this article;
commits a Class A misdemeanor.
SOURCE: IC 6-1.1-37-7; (08)SB0016.3.124. -->
SECTION 124. IC 6-1.1-37-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7. (a) If a person fails
to file a required personal property return on or before the due date, the
county auditor shall add a penalty of twenty-five dollars ($25) to the
person's next property tax installment. The county auditor shall also
add an additional penalty to the taxes payable by the person if he the
person fails to file the personal property return within thirty (30) days
after the due date. The amount of the additional penalty is twenty
percent (20%) of the taxes finally determined to be due with respect to
the personal property which should have been reported on the return.
(b) For purposes of this section, a personal property return is not due
until the expiration of any extension period granted by the township or
county assessor under IC 6-1.1-3-7(b).
(c) The penalties prescribed under this section do not apply to an
individual or his the individual's dependents if he: the individual:
(1) is in the military or naval forces of the United States on the
assessment date; and
(2) is covered by the federal Soldiers' and Sailors' Civil Relief
Act.
(d) If a person subject to IC 6-1.1-3-7(d) fails to include on a
personal property return the information, if any, that the department of
local government finance requires under IC 6-1.1-3-9 or IC 6-1.1-5-13,
the county auditor shall add a penalty to the property tax installment
next due for the return. The amount of the penalty is twenty-five dollars
($25).
(e) If the total assessed value that a person reports on a personal
property return is less than the total assessed value that the person is
required by law to report and if the amount of the undervaluation
exceeds five percent (5%) of the value that should have been reported
on the return, then the county auditor shall add a penalty of twenty
percent (20%) of the additional taxes finally determined to be due as
a result of the undervaluation. The penalty shall be added to the
property tax installment next due for the return on which the property
was undervalued. If a person has complied with all of the requirements
for claiming a deduction, an exemption, or an adjustment for abnormal
obsolescence, then the increase in assessed value that results from a
denial of the deduction, exemption, or adjustment for abnormal
obsolescence is not considered to result from an undervaluation for
purposes of this subsection.
(f) A penalty is due with an installment under subsection (a), (d), or
(e) whether or not an appeal is filed under IC 6-1.1-15-5 with respect
to the tax due on that installment.
SOURCE: IC 6-1.1-37-7.5; (08)SB0016.3.125. -->
SECTION 125. IC 6-1.1-37-7.5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 7.5. A person who fails
to provide, within forty-five (45) days after the filing deadline,
evidence of the filing of a personal property return to the township
assessor of the township in which the owner resides, or the county
assessor, as required under IC 6-1.1-3-1(d), shall pay to the township
in which the owner resides, county a penalty equal to ten percent
(10%) of the tax liability.
SOURCE: IC 6-1.1-37-8; (08)SB0016.3.126. -->
SECTION 126. IC 6-1.1-37-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. A township assessor,
or the county assessor if there is no township assessor for the
township, shall inform the county auditor of any vending machine
which does not, as required under IC 1971, IC 6-1.1-3-8, have an
identification device on its face. The county auditor shall then add a
one dollar ($1.00) ($1) penalty to the next property tax installment of
the person on whose premises the machine is located.
SOURCE: IC 6-1.1-37-10.7; (08)SB0016.3.127. -->
SECTION 127. IC 6-1.1-37-10.7, AS ADDED BY P.L.67-2006,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 10.7. (a) For purposes of this section, "immediate
family member of the taxpayer" means an individual who:
(1) is the spouse, child, stepchild, parent, or stepparent of the
taxpayer, including adoptive relationships; and
(2) resides in the taxpayer's home.
(b) The county treasurer shall do the following:
(1) Waive the penalty imposed under section 10(a) of this chapter
if the taxpayer or the taxpayer's representative:
(A) petitions the county treasurer to waive the penalty not later
than thirty (30) days after the due date of the installment
subject to the penalty; and
(B) files with the petition written proof that during the seven
(7) day period ending on the installment due date the taxpayer
or an immediate family member of the taxpayer died.
(2) Give written notice to the taxpayer or the taxpayer's
representative by mail of the treasurer's determination on the
petition not later than thirty (30) days after the petition is filed
with the treasurer.
(c) The department of local government finance shall prescribe:
(1) the form of the petition; and
(2) the type of written proof;
required under subsection (b).
(d) A taxpayer or a taxpayer's representative may appeal a
determination of the county treasurer under subsection (b) to deny a
penalty waiver by filing a notice in writing a preliminary conference
with the treasurer not more than forty-five (45) days after the treasurer
gives the taxpayer or the taxpayer's representative notice of the
determination. An appeal initiated under this subsection is processed
and determined in the same manner that an appeal is processed and
determined under IC 6-1.1-15.
SOURCE: IC 6-1.1-42-27; (08)SB0016.3.128. -->
SECTION 128. IC 6-1.1-42-27 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 27. (a) A property
owner who desires to obtain the deduction provided by section 24 of
this chapter must file a certified deduction application, on forms
prescribed by the department of local government finance, with the
auditor of the county in which the property is located. Except as
otherwise provided in subsection (b) or (e), the deduction application
must be filed before May 10 of the year in which the addition to
assessed valuation is made.
(b) If notice of the addition to assessed valuation or new assessment
for any year is not given to the property owner before April 10 of that
year, the deduction application required by this section may be filed not
later than thirty (30) days after the date such a notice is mailed to the
property owner at the address shown on the records of the township or
county assessor.
(c) The certified deduction application required by this section must
contain the following information:
(1) The name of each owner of the property.
(2) A certificate of completion of a voluntary remediation under
IC 13-25-5-16.
(3) Proof that each owner who is applying for the deduction:
(A) has never had an ownership interest in an entity that
contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject of
the voluntary remediation, as determined under the written
standards adopted by the department of environmental
management.
(4) Proof that the deduction was approved by the appropriate
designating body.
(5) A description of the property for which a deduction is claimed
in sufficient detail to afford identification.
(6) The assessed value of the improvements before remediation
and redevelopment.
(7) The increase in the assessed value of improvements resulting
from remediation and redevelopment.
(8) The amount of the deduction claimed for the first year of the
deduction.
(d) A certified deduction application filed under subsection (a) or
(b) is applicable for the year in which the addition to assessed value or
assessment of property is made and each subsequent year to which the
deduction applies under the resolution adopted under section 24 of this
chapter.
(e) A property owner who desires to obtain the deduction provided
by section 24 of this chapter but who has failed to file a deduction
application within the dates prescribed in subsection (a) or (b) may file
a deduction application between March 1 and May 10 of a subsequent
year which is applicable for the year filed and the subsequent years
without any additional certified deduction application being filed for
the amounts of the deduction which would be applicable to such years
under this chapter if such a deduction application had been filed in
accordance with subsection (a) or (b).
(f) On verification of the correctness of a certified deduction
application by the assessor of the township in which the property is
located, or the county assessor if there is no township assessor for
the township, the county auditor shall, if the property is covered by a
resolution adopted under section 24 of this chapter, make the
appropriate deduction.
(g) The amount and period of the deduction provided for property
by section 24 of this chapter are not affected by a change in the
ownership of the property if the new owner of the property:
(1) is a person that:
(A) has never had an ownership interest in an entity that
contributed; and
(B) has not contributed;
a contaminant (as defined in IC 13-11-2-42) that is the subject of
the voluntary remediation, as determined under the written
standards adopted by the department of environmental
management;
(2) continues to use the property in compliance with any
standards established under sections 7 and 23 of this chapter; and
(3) files an application in the manner provided by subsection (e).
(h) The township assessor, or the county assessor if there is no
township assessor for the township, shall include a notice of the
deadlines for filing a deduction application under subsections (a) and
(b) with each notice to a property owner of an addition to assessed
value or of a new assessment.
SOURCE: IC 6-1.1-45.5-3; (08)SB0016.3.129. -->
SECTION 129. IC 6-1.1-45.5-3, AS ADDED BY P.L.208-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 3. On receipt of a petition under section 2 of this
chapter, the county auditor shall determine whether the petition is
complete. If the petition is not complete, the county auditor shall return
the petition to the petitioner and describe the defects in the petition.
The petitioner may correct the defects and file the completed petition
with the county auditor. On receipt of a complete petition, the county
auditor shall forward a copy of the complete petition to:
(1) the assessor of the township in which the brownfield is
located, or the county assessor if there is no township assessor
for the township;
(2) the owner, if different from the petitioner;
(3) all persons that have, as of the date of the filing of the petition,
a substantial property interest of public record in the brownfield;
(4) the board;
(5) the fiscal body;
(6) the department of environmental management; and
(7) the department.
SOURCE: IC 6-1.1-45.5-4; (08)SB0016.3.130. -->
SECTION 130. IC 6-1.1-45.5-4, AS ADDED BY P.L.208-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 4. On receipt of a complete petition as provided
under sections 2 and 3 of this chapter, the board shall at its earliest
opportunity conduct a public hearing on the petition. The board shall
give notice of the date, time, and place fixed for the hearing:
(1) by mail to:
(A) the petitioner;
(B) the owner, if different from the petitioner;
(C) all persons that have, as of the date the petition was filed,
a substantial interest of public record in the brownfield; and
(D) the assessor of the township in which the brownfield is
located, or the county assessor if there is no township
assessor for the township; and
(2) under IC 5-3-1.
SOURCE: IC 6-1.1-45.5-8; (08)SB0016.3.131. -->
SECTION 131. IC 6-1.1-45.5-8, AS ADDED BY P.L.208-2005,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 8. (a) The department shall give notice of its
determination under section 7 of this chapter and the right to seek an
appeal of the determination by mail to:
(1) the petitioner;
(2) the owner, if different from the petitioner;
(3) all persons that have, as of the date the petition was filed
under section 2 of this chapter, a substantial property interest of
public record in the brownfield;
(4) the assessor of the township in which the brownfield is
located, or the county assessor if there is no township assessor
for the township;
(5) the board;
(6) the fiscal body; and
(7) the county auditor.
(b) A person aggrieved by a determination of the department under
section 7 of this chapter may obtain an additional review by the
department and a public hearing by filing a petition for review with the
county auditor of the county in which the brownfield is located not
more than thirty (30) days after the department gives notice of the
determination under subsection (a). The county auditor shall transmit
the petition to the department not more than ten (10) days after the
petition is filed.
(c) On receipt by the department of a petition for review, the
department shall set a date, time, and place for a hearing. At least ten
(10) days before the date fixed for the hearing, the department shall
give notice by mail of the date, time, and place fixed for the hearing to:
(1) the person that filed the appeal;
(2) the petitioner;
(3) the owner, if different from the petitioner;
(4) all persons that have, as of the date the petition is filed, a
substantial interest of public record in the brownfield;
(5) the assessor of the township in which the brownfield is
located, or the county assessor if there is no township assessor
for the township;
(6) the board;
(7) the fiscal body; and
(8) the county auditor.
(d) After the hearing, the department shall give the parties listed in
subsection (c) notice by mail of the final determination of the
department. The department's final determination under this subsection
is subject to the limitations in subsections (f)(2) and (g).
(e) The petitioner under section 2 of this chapter shall provide to the
county auditor reasonable proof of ownership of the brownfield:
(1) if a petition is not filed under subsection (b), at least thirty
(30) days but not more than one hundred twenty (120) days after
notice is given under subsection (a); or
(2) after notice is given under subsection (d) but not more than
ninety (90) days after notice is given under subsection (d).
(f) The county auditor:
(1) shall, subject to subsection (g), reduce or remove the
delinquent tax liability on the tax duplicate in the amount stated
in:
(A) if a petition is not filed under subsection (b), the
determination of the department under section 7 of this
chapter; or
(B) the final determination of the department under this
section;
not more than thirty (30) days after receipt of the proof of
ownership required in subsection (e); and
(2) may not reduce or remove any delinquent tax liability on the
tax duplicate if the petitioner under section 2 of this chapter fails
to provide proof of ownership as required in subsection (e).
(g) A reduction or removal of delinquent tax liability under
subsection (f) applies until the county auditor makes a determination
under this subsection. After the date referred to in section 2(6) of this
chapter, the county auditor shall determine if the petitioner successfully
completed the plan described in section 2(5) of this chapter by that
date. If the county auditor determines that the petitioner completed the
plan by that date, the reduction or removal of delinquent tax liability
under subsection (f) becomes permanent. If the county auditor
determines that the petitioner did not complete the plan by that date,
the county auditor shall restore to the tax duplicate the delinquent taxes
reduced or removed under subsection (f), along with interest in the
amount that would have applied if the delinquent taxes had not been
reduced or removed.
SOURCE: IC 6-1.5-5-2; (08)SB0016.3.132. -->
SECTION 132. IC 6-1.5-5-2, AS AMENDED BY P.L.219-2007,
SECTION 89, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 2. (a) After receiving a petition for review that is
filed under a statute listed in section 1(a) of this chapter, the Indiana
board shall, at its earliest opportunity:
(1) conduct a hearing; or
(2) cause a hearing to be conducted by an administrative law
judge.
The Indiana board may determine to conduct the hearing under
subdivision (1) on its own motion or on request of a party to the appeal.
(b) In its resolution of a petition, the Indiana board may correct any
errors that may have been made and adjust the assessment in
accordance with the correction.
(c) The Indiana board shall give notice of the date fixed for the
hearing by mail to:
(1) the taxpayer;
(2) the department of local government finance; and
(3) the appropriate:
(A) township assessor (if any);
(B) county assessor; and
(C) county auditor.
(d) With respect to an appeal of the assessment of real property or
personal property filed after June 30, 2005, the notices required under
subsection (c) must include the following:
(1) The action of the department of local government finance with
respect to the appealed items.
(2) A statement that a taxing unit receiving the notice from the
county auditor under subsection (e) may:
(A) attend the hearing;
(B) offer testimony; and
(C) file an amicus curiae brief in the proceeding.
(e) If, after receiving notice of a hearing under subsection (c), the
county auditor determines that the assessed value of the appealed items
constitutes at least one percent (1%) of the total gross certified assessed
value of a particular taxing unit for the assessment date immediately
preceding the assessment date for which the appeal was filed, the
county auditor shall send a copy of the notice to the affected taxing
unit. A taxing unit that receives a notice from the county auditor under
this subsection is not a party to the appeal. Failure of the county auditor
to send a copy of the notice to the affected taxing unit does not affect
the validity of the appeal or delay the appeal.
(f) The Indiana board shall give the notices required under
subsection (c) at least thirty (30) days before the day fixed for the
hearing.
SOURCE: IC 6-1.5-5-5; (08)SB0016.3.133. -->
SECTION 133. IC 6-1.5-5-5, AS AMENDED BY P.L.154-2006,
SECTION 63, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 5. After the hearing, the Indiana board shall give
the petitioner, the township assessor (if any), the county assessor, the
county auditor, and the department of local government finance:
(1) notice, by mail, of its final determination, findings of fact, and
conclusions of law; and
(2) notice of the procedures the petitioner or the department of
local government finance must follow in order to obtain court
review of the final determination of the Indiana board.
The county auditor shall provide copies of the documents described in
subdivisions (1) and (2) to the taxing units entitled to notice under
section 2(e) of this chapter.
SOURCE: IC 6-2.5-8-1; (08)SB0016.3.134. -->
SECTION 134. IC 6-2.5-8-1, AS AMENDED BY P.L.219-2007,
SECTION 91, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) A retail merchant may not make a retail
transaction in Indiana, unless the retail merchant has applied for a
registered retail merchant's certificate.
(b) A retail merchant may obtain a registered retail merchant's
certificate by filing an application with the department and paying a
registration fee of twenty-five dollars ($25) for each place of business
listed on the application. The retail merchant shall also provide such
security for payment of the tax as the department may require under
IC 6-2.5-6-12.
(c) The retail merchant shall list on the application the location
(including the township) of each place of business where the retail
merchant makes retail transactions. However, if the retail merchant
does not have a fixed place of business, the retail merchant shall list the
retail merchant's residence as the retail merchant's place of business. In
addition, a public utility may list only its principal Indiana office as its
place of business for sales of public utility commodities or service, but
the utility must also list on the application the places of business where
it makes retail transactions other than sales of public utility
commodities or service.
(d) Upon receiving a proper application, the correct fee, and the
security for payment, if required, the department shall issue to the retail
merchant a separate registered retail merchant's certificate for each
place of business listed on the application. Each certificate shall bear
a serial number and the location of the place of business for which it is
issued.
(e) If a retail merchant intends to make retail transactions during a
calendar year at a new Indiana place of business, the retail merchant
must file a supplemental application and pay the fee for that place of
business.
(f) A registered retail merchant's certificate is valid for two (2) years
after the date the registered retail merchant's certificate is originally
issued or renewed. If the retail merchant has filed all returns and
remitted all taxes the retail merchant is currently obligated to file or
remit, the department shall renew the registered retail merchant's
certificate within thirty (30) days after the expiration date, at no cost to
the retail merchant.
(g) The department may not renew a registered retail merchant
certificate of a retail merchant who is delinquent in remitting sales or
use tax. The department, at least sixty (60) days before the date on
which a retail merchant's registered retail merchant's certificate expires,
shall notify a retail merchant who is delinquent in remitting sales or use
tax that the department will not renew the retail merchant's registered
retail merchant's certificate.
(h) A retail merchant engaged in business in Indiana as defined in
IC 6-2.5-3-1(c) who makes retail transactions that are only subject to
the use tax must obtain a registered retail merchant's certificate before
making those transactions. The retail merchant may obtain the
certificate by following the same procedure as a retail merchant under
subsections (b) and (c), except that the retail merchant must also
include on the application:
(1) the names and addresses of the retail merchant's principal
employees, agents, or representatives who engage in Indiana in
the solicitation or negotiation of the retail transactions;
(2) the location of all of the retail merchant's places of business in
Indiana, including offices and distribution houses; and
(3) any other information that the department requests.
(i) The department may permit an out-of-state retail merchant to
collect the use tax. However, before the out-of-state retail merchant
may collect the tax, the out-of-state retail merchant must obtain a
registered retail merchant's certificate in the manner provided by this
section. Upon receiving the certificate, the out-of-state retail merchant
becomes subject to the same conditions and duties as an Indiana retail
merchant and must then collect the use tax due on all sales of tangible
personal property that the out-of-state retail merchant knows is
intended for use in Indiana.
(j) Except as provided in subsection (k), the department shall submit
to the township assessor, or the county assessor if there is no
township assessor for the township, before July 15 of each year:
(1) the name of each retail merchant that has newly obtained a
registered retail merchant's certificate between March 2 of the
preceding year and March 1 of the current year for a place of
business located in the township or county; and
(2) the address of each place of business of the taxpayer in the
township or county.
(k) If the duties of the township assessor have been transferred to
the county assessor as described in IC 6-1.1-1-24, the department shall
submit the information listed in subsection (j) to the county assessor.
SOURCE: IC 6-6-5.5-19; (08)SB0016.3.135. -->
SECTION 135. IC 6-6-5.5-19 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 19. (a) As used in this
section, "assessed value" means an amount equal to the true tax value
of commercial vehicles that:
(1) are subject to the commercial vehicle excise tax under this
chapter; and
(2) would have been subject to assessment as personal property
on March 1, 2000, under the law in effect before January 1, 2000.
(b) For calendar year 2001, a taxing unit's base revenue shall be
determined as provided in subsection (f). For calendar years that begin
after December 31, 2001, a taxing unit's base revenue shall be
determined by multiplying the previous year's base revenue by one
hundred five percent (105%).
(c) The amount of commercial vehicle excise tax distributed to the
taxing units of Indiana from the commercial vehicle excise tax fund
shall be determined in the manner provided in this section. On or
before June 1, 2000, each township assessor of a county shall deliver
to the county assessor a list that states by taxing district the total
assessed value as shown on the information returns filed with the
assessor on or before May 15, 2000.
(d) On or before July 1, 2000, each county assessor shall certify to
the county auditor the assessed value of commercial vehicles in every
taxing district.
(e) On or before August 1, 2000, the county auditor shall certify the
following to the department of local government finance:
(1) The total assessed value of commercial vehicles in the county.
(2) The total assessed value of commercial vehicles in each taxing
district of the county.
(f) The department of local government finance shall determine
each taxing unit's base revenue by applying the current tax rate for each
taxing district to the certified assessed value from each taxing district.
The department of local government finance shall also determine the
following:
(1) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units in
Indiana.
(2) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units in
each county.
(3) Each county's total distribution percentage. A county's total
distribution percentage shall be determined by dividing the total
amount of base revenue to be distributed in 2001 to all taxing
units in the county by the total base revenue to be distributed
statewide.
(4) Each taxing unit's distribution percentage. A taxing unit's
distribution percentage shall be determined by dividing each
taxing unit's base revenue by the total amount of base revenue to
be distributed in 2001 to all taxing units in the county.
(g) The department of local government finance shall certify each
taxing unit's base revenue and distribution percentage for calendar year
2001 to the auditor of state on or before September 1, 2000.
(h) The auditor of state shall keep permanent records of each taxing
unit's base revenue and distribution percentage for calendar year 2001
for purposes of determining the amount of money each taxing unit in
Indiana is entitled to receive in calendar years that begin after
December 31, 2001.
SOURCE: IC 6-8.1-7-1; (08)SB0016.3.136. -->
SECTION 136. IC 6-8.1-7-1, AS AMENDED BY P.L.219-2007,
SECTION 92, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 1. (a) This subsection does not apply to the
disclosure of information concerning a conviction on a tax evasion
charge. Unless in accordance with a judicial order or as otherwise
provided in this chapter, the department, its employees, former
employees, counsel, agents, or any other person may not divulge the
amount of tax paid by any taxpayer, terms of a settlement agreement
executed between a taxpayer and the department, investigation records,
investigation reports, or any other information disclosed by the reports
filed under the provisions of the law relating to any of the listed taxes,
including required information derived from a federal return, except to:
(1) members and employees of the department;
(2) the governor;
(3) the attorney general or any other legal representative of the
state in any action in respect to the amount of tax due under the
provisions of the law relating to any of the listed taxes; or
(4) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to be
used solely for official purposes.
(b) The information described in subsection (a) may be revealed
upon the receipt of a certified request of any designated officer of the
state tax department of any other state, district, territory, or possession
of the United States when:
(1) the state, district, territory, or possession permits the exchange
of like information with the taxing officials of the state; and
(2) it is agreed that the information is to be confidential and to be
used solely for tax collection purposes.
(c) The information described in subsection (a) relating to a person
on public welfare or a person who has made application for public
welfare may be revealed to the director of the division of family
resources, and to any director of a county office of family and children
located in Indiana, upon receipt of a written request from either director
for the information. The information shall be treated as confidential by
the directors. In addition, the information described in subsection (a)
relating to a person who has been designated as an absent parent by the
state Title IV-D agency shall be made available to the state Title IV-D
agency upon request. The information shall be subject to the
information safeguarding provisions of the state and federal Title IV-D
programs.
(d) The name, address, Social Security number, and place of
employment relating to any individual who is delinquent in paying
educational loans owed to a postsecondary educational institution may
be revealed to that institution if it provides proof to the department that
the individual is delinquent in paying for educational loans. This
information shall be provided free of charge to approved postsecondary
educational institutions (as defined by IC 21-7-13-6(a)). The
department shall establish fees that all other institutions must pay to the
department to obtain information under this subsection. However, these
fees may not exceed the department's administrative costs in providing
the information to the institution.
(e) The information described in subsection (a) relating to reports
submitted under IC 6-6-1.1-502 concerning the number of gallons of
gasoline sold by a distributor and IC 6-6-2.5 concerning the number of
gallons of special fuel sold by a supplier and the number of gallons of
special fuel exported by a licensed exporter or imported by a licensed
transporter may be released by the commissioner upon receipt of a
written request for the information.
(f) The information described in subsection (a) may be revealed
upon the receipt of a written request from the administrative head of a
state agency of Indiana when:
(1) the state agency shows an official need for the information;
and
(2) the administrative head of the state agency agrees that any
information released will be kept confidential and will be used
solely for official purposes.
(g) The name and address of retail merchants, including township,
as specified in IC 6-2.5-8-1(j) may be released solely for tax collection
purposes to township assessors (if any) and county assessors.
(h) The department shall notify the appropriate innkeepers' tax
board, bureau, or commission that a taxpayer is delinquent in remitting
innkeepers' taxes under IC 6-9.
(i) All information relating to the delinquency or evasion of the
motor vehicle excise tax may be disclosed to the bureau of motor
vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.
(j) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable to the bureau of motor
vehicles in Indiana may be disclosed to the bureau and may be
disclosed to another state, if the information is disclosed for the
purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.5.
(k) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable under the International
Registration Plan may be disclosed to another state, if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.5.
(l) This section does not apply to:
(1) the beer excise tax (IC 7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(m) The name and business address of retail merchants within each
county that sell tobacco products may be released to the division of
mental health and addiction and the alcohol and tobacco commission
solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
SOURCE: IC 25-34.1-3-8; (08)SB0016.3.137. -->
SECTION 137. IC 25-34.1-3-8, AS AMENDED BY P.L.57-2007,
SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 8. (a) This section does not preclude a person
who:
(1) is not licensed or certified as a real estate appraiser under this
section; and
(2) is licensed as a broker under this article;
from appraising real estate in Indiana for compensation.
(b) As used in this section, "federal act" refers to Title XI of the
Financial Institutions Reform, Recovery, and Enforcement Act (12
U.S.C. 3331 through 3351).
(c) The commission shall adopt rules to establish a real estate
appraiser licensure and certification program to be administered by the
board.
(d) The commission may not adopt rules under this section except
upon the action and written recommendations of the board under
IC 25-34.1-8-6.5.
(e) The real estate appraiser licensure and certification program
established by the commission under this section must meet the
requirements of:
(1) the federal act;
(2) any federal regulations adopted under the federal act; and
(3) any other requirements established by the commission as
recommended by the board, including requirements for education,
experience, examination, reciprocity, and temporary practice.
(f) The real estate appraiser licensure and certification requirements
established by the commission under this section must require a person
to meet the standards for real estate appraiser certification and
licensure established:
(1) under the federal act;
(2) by federal regulations; and
(3) under any other requirements established by the commission
as recommended by the board, including requirements for
education, experience, examination, reciprocity, and temporary
practice.
(g) The commission may require continuing education as a
condition of renewal for real estate appraiser licensure and
certification.
(h) The following are not required to be a licensed or certified real
estate appraiser to perform the requirements of IC 6-1.1-4:
(1) A county assessor. who holds office under IC 36-2-15.
(2) A township assessor. who holds office under IC 36-6-5.
(3) An individual employed by an officer described in subdivision
(1) or (2). employee of a county or township assessor.
(i) Notwithstanding IC 25-34.1-3-2(a):
(1) only a person who receives a license or certificate issued
under the real estate appraiser licensure and certification program
established under this section may appraise real estate involved
in transactions governed by:
(A) the federal act; and
(B) any regulations adopted under the federal act;
as determined under rules adopted by the commission, as
recommended by the board; and
(2) a person who receives a license or certificate issued under the
real estate appraiser licensure and certification program
established under this section may appraise real estate not
involved in transactions governed by:
(A) the federal act; and
(B) any regulations adopted under the federal act;
as determined under rules adopted by the commission, as
recommended by the board.
SOURCE: IC 32-21-2-13; (08)SB0016.3.138. -->
SECTION 138. IC 32-21-2-13, AS AMENDED BY P.L.219-2007,
SECTION 100, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 13. (a) Except as provided in
subsection (c), if the auditor of the county or the township assessor (if
any) under IC 6-1.1-5-9 and IC 6-1.1-5-9.1 determines it necessary, an
instrument transferring fee simple title to less than the whole of a tract
that will result in the division of the tract into at least two (2) parcels
for property tax purposes may not be recorded unless the auditor or
township assessor is furnished a drawing or other reliable evidence of
the following:
(1) The number of acres in each new tax parcel being created.
(2) The existence or absence of improvements on each new tax
parcel being created.
(3) The location within the original tract of each new tax parcel
being created.
(b) Any instrument that is accepted for recording and placed of
record that bears the endorsement required by IC 36-2-11-14 is
presumed to comply with this section.
(c) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 32-28-3-1; (08)SB0016.3.139. -->
SECTION 139. IC 32-28-3-1, AS AMENDED BY P.L.219-2007,
SECTION 101, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1.
(a) A contractor, a subcontractor,
a mechanic, a lessor leasing construction and other equipment and
tools, whether or not an operator is also provided by the lessor, a
journeyman, a laborer, or any other person performing labor or
furnishing materials or machinery, including the leasing of equipment
or tools, for:
(1) the erection, alteration, repair, or removal of:
(A) a house, mill, manufactory, or other building; or
(B) a bridge, reservoir, system of waterworks, or other
structure;
(2) the construction, alteration, repair, or removal of a walk or
sidewalk located on the land or bordering the land, a stile, a well,
a drain, a drainage ditch, a sewer, or a cistern; or
(3) any other earth moving operation;
may have a lien as set forth in this section.
(b) A person described in subsection (a) may have a lien separately
or jointly:
(1) upon the house, mill, manufactory, or other building, bridge,
reservoir, system of waterworks, or other structure, sidewalk,
walk, stile, well, drain, drainage ditch, sewer, cistern, or earth:
(A) that the person erected, altered, repaired, moved, or
removed; or
(B) for which the person furnished materials or machinery of
any description; and
(2) on the interest of the owner of the lot or parcel of land:
(A) on which the structure or improvement stands; or
(B) with which the structure or improvement is connected;
to the extent of the value of any labor done or the material furnished,
or both, including any use of the leased equipment and tools.
(c) All claims for wages of mechanics and laborers employed in or
about a shop, mill, wareroom, storeroom, manufactory or structure,
bridge, reservoir, system of waterworks or other structure, sidewalk,
walk, stile, well, drain, drainage ditch, cistern, or any other earth
moving operation shall be a lien on all the:
(1) machinery;
(2) tools;
(3) stock;
(4) material; or
(5) finished or unfinished work;
located in or about the shop, mill, wareroom, storeroom, manufactory
or other building, bridge, reservoir, system of waterworks, or other
structure, sidewalk, walk, stile, well, drain, drainage ditch, sewer,
cistern, or earth used in a business.
(d) If the person, firm, limited liability company, or corporation
described in subsection (a) or (c) is in failing circumstances, the claims
described in this section shall be preferred debts whether a claim or
notice of lien has been filed.
(e) Subject to subsection (f), a contract:
(1) for the construction, alteration, or repair of a Class 2 structure
(as defined in IC 22-12-1-5);
(2) for the construction, alteration, or repair of an improvement on
the same real estate auxiliary to a Class 2 structure (as defined in
IC 22-12-1-5);
(3) for the construction, alteration, or repair of property that is:
(A) owned, operated, managed, or controlled by a:
(i) public utility (as defined in IC 8-1-2-1);
(ii) municipally owned utility (as defined in IC 8-1-2-1);
(iii) joint agency (as defined in IC 8-1-2.2-2);
(iv) rural electric membership corporation formed under
IC 8-1-13-4;
(v) rural telephone cooperative corporation formed under
IC 8-1-17; or
(vi) not-for-profit utility (as defined in IC 8-1-2-125);
regulated under IC 8; and
(B) intended to be used and useful for the production,
transmission, delivery, or furnishing of heat, light, water,
telecommunications services, or power to the public; or
(4) to prepare property for Class 2 residential construction;
may include a provision or stipulation in the contract of the owner and
principal contractor that a lien may not attach to the real estate,
building, structure or any other improvement of the owner.
(f) A contract containing a provision or stipulation described in
subsection (e) must meet the requirements of this subsection to be valid
against subcontractors, mechanics, journeymen, laborers, or persons
performing labor upon or furnishing materials or machinery for the
property or improvement of the owner. The contract must:
(1) be in writing;
(2) contain specific reference by legal description of the real
estate to be improved;
(3) be acknowledged as provided in the case of deeds; and
(4) be filed and recorded in the recorder's office of the county in
which the real estate, building, structure, or other improvement is
situated not more than five (5) days after the date of execution of
the contract.
A contract containing a provision or stipulation described in subsection
(e) does not affect a lien for labor, material, or machinery supplied
before the filing of the contract with the recorder.
(g) Upon the filing of a contract under subsection (f), the recorder
shall:
(1) record the contract at length in the order of the time it was
received in books provided by the recorder for that purpose;
(2) index the contract in the name of the:
(A) contractor; and
(B) owner;
in books kept for that purpose; and
(3) collect a fee for recording the contract as is provided for the
recording of deeds and mortgages.
(h) A person, firm, partnership, limited liability company, or
corporation that sells or furnishes on credit any material, labor, or
machinery for the alteration or repair of an owner occupied single or
double family dwelling or the appurtenances or additions to the
dwelling to:
(1) a contractor, subcontractor, mechanic; or
(2) anyone other than the occupying owner or the owner's legal
representative;
must furnish to the occupying owner of the parcel of land where the
material, labor, or machinery is delivered a written notice of the
delivery or work and of the existence of lien rights not later than thirty
(30) days after the date of first delivery or labor performed. The
furnishing of the notice is a condition precedent to the right of
acquiring a lien upon the lot or parcel of land or the improvement on
the lot or parcel of land.
(i) A person, firm, partnership, limited liability company, or
corporation that sells or furnishes on credit material, labor, or
machinery for the original construction of a single or double family
dwelling for the intended occupancy of the owner upon whose real
estate the construction takes place to a contractor, subcontractor,
mechanic, or anyone other than the owner or the owner's legal
representatives must:
(1) furnish the owner of the real estate:
(A) as named in the latest entry in the transfer books described
in IC 6-1.1-5-4 of the county auditor; or
(B) if IC 6-1.1-5-9 applies, as named in the transfer books of
the township assessor (if any) or the county assessor;
with a written notice of the delivery or labor and the existence of
lien rights not later than sixty (60) days after the date of the first
delivery or labor performed; and
(2) file a copy of the written notice in the recorder's office of the
county not later than sixty (60) days after the date of the first
delivery or labor performed.
The furnishing and filing of the notice is a condition precedent to the
right of acquiring a lien upon the real estate or upon the improvement
constructed on the real estate.
(j) A lien for material or labor in original construction does not
attach to real estate purchased by an innocent purchaser for value
without notice of a single or double family dwelling for occupancy by
the purchaser unless notice of intention to hold the lien is recorded
under section 3 of this chapter before recording the deed by which the
purchaser takes title.
SOURCE: IC 32-28-3-3; (08)SB0016.3.140. -->
SECTION 140. IC 32-28-3-3, AS AMENDED BY P.L.219-2007,
SECTION 102, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. (a) Except as provided in
subsection (b), a person who wishes to acquire a lien upon property,
whether the claim is due or not, must file in duplicate a sworn
statement and notice of the person's intention to hold a lien upon the
property for the amount of the claim:
(1) in the recorder's office of the county; and
(2) not later than ninety (90) days after performing labor or
furnishing materials or machinery described in section 1 of this
chapter.
The statement and notice of intention to hold a lien may be verified and
filed on behalf of a client by an attorney registered with the clerk of the
supreme court as an attorney in good standing under the requirements
of the supreme court.
(b) This subsection applies to a person that performs labor or
furnishes materials or machinery described in section 1 of this chapter
related to a Class 2 structure (as defined in IC 22-12-1-5) or an
improvement on the same real estate auxiliary to a Class 2 structure (as
defined in IC 22-12-1-5). A person who wishes to acquire a lien upon
property, whether the claim is due or not, must file in duplicate a sworn
statement and notice of the person's intention to hold a lien upon the
property for the amount of the claim:
(1) in the recorder's office of the county; and
(2) not later than sixty (60) days after performing labor or
furnishing materials or machinery described in section 1 of this
chapter.
The statement and notice of intention to hold a lien may be verified and
filed on behalf of a client by an attorney registered with the clerk of the
supreme court as an attorney in good standing under the requirements
of the supreme court.
(c) A statement and notice of intention to hold a lien filed under this
section must specifically set forth:
(1) the amount claimed;
(2) the name and address of the claimant;
(3) the owner's:
(A) name; and
(B) latest address as shown on the property tax records of the
county; and
(4) the:
(A) legal description; and
(B) street and number, if any;
of the lot or land on which the house, mill, manufactory or other
buildings, bridge, reservoir, system of waterworks, or other
structure may stand or be connected with or to which it may be
removed.
The name of the owner and legal description of the lot or land will be
sufficient if they are substantially as set forth in the latest entry in the
transfer books described in IC 6-1.1-5-4 of the county auditor or, if
IC 6-1.1-5-9 applies, the transfer books of the township assessor (if
any) or the county assessor at the time of filing of the notice of
intention to hold a lien.
(d) The recorder shall:
(1) mail, first class, one (1) of the duplicates of the statement and
notice of intention to hold a lien to the owner named in the
statement and notice not later than three (3) business days after
recordation;
(2) post records as to the date of the mailing; and
(3) collect a fee of two dollars ($2) from the lien claimant for each
statement and notice that is mailed.
The statement and notice shall be addressed to the latest address of the
owner as specifically set out in the sworn statement and notice of the
person intending to hold a lien upon the property.
SOURCE: IC 34-17-2-1; (08)SB0016.3.141. -->
SECTION 141. IC 34-17-2-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 1. (a) An information
described in IC 34-17-1-1 may be filed:
(1) by the prosecuting attorney in the circuit court of the proper
county, upon the prosecuting attorney's own relation, whenever
the prosecuting attorney:
(A) determines it to be the prosecuting attorney's duty to do so;
or
(B) is directed by the court or other competent authority; or
(2) by any other person on the person's own relation, whenever
the person claims an interest in the office, franchise, or
corporation that is the subject of the information.
(b) The prosecuting attorney shall file an information in the
circuit court of the county against the county assessor or a
township assessor under IC 34-17-1-1(2) if:
(1) the board of county commissioners adopts an ordinance
under IC 6-1.1-4-31(f); or
(2) the city-county council adopts an ordinance under
IC 6-1.1-4-31(g).
SOURCE: IC 36-1-8-14.2; (08)SB0016.3.142. -->
SECTION 142. IC 36-1-8-14.2, AS AMENDED BY P.L.219-2007,
SECTION 105, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 14.2.
(a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Exemption.
(3) Owner.
(4) Person.
(5) Property taxation.
(6) Real property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) As used in this section, "property owner" means the owner of
real property described in IC 6-1.1-10-16.7.
(d) Subject to the approval of a property owner, the governing body
of a political subdivision may adopt an ordinance to require the
property owner to pay PILOTS at times set forth in the ordinance with
respect to real property that is subject to an exemption under
IC 6-1.1-10-16.7, if the improvements that qualify the real property for
an exemption were begun or acquired after December 31, 2001. The
ordinance remains in full force and effect until repealed or modified by
the governing body, subject to the approval of the property owner.
(e) The PILOTS must be calculated so that the PILOTS are in an
amount equal to the amount of property taxes that would have been
levied by the governing body for the political subdivision upon the real
property described in subsection (d) if the property were not subject to
an exemption from property taxation.
(f) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the real property described in subsection
(d). Except as provided in subsection (j), the township
assessors
assessor, or the county assessor if there is no township assessor for
the township, shall assess the real property described in subsection (d)
as though the property were not subject to an exemption.
(g) PILOTS collected under this section shall be deposited in the
unit's affordable housing fund established under IC 5-20-5-15.5 and
used for any purpose for which the affordable housing fund may be
used.
(h) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as taxes for purposes of all
procedural and substantive provisions of law.
(i) This section does not apply to a county that contains a
consolidated city or to a political subdivision of the county.
(j) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-2-5-5; (08)SB0016.3.143. -->
SECTION 143. IC 36-2-5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 5. (a) Before the
Thursday after the first Monday in August of each year, each county
officer and township assessor (if any) shall prepare an itemized
estimate of the amount of money required for his the officer's or
assessor's office for the next calendar year. Each budget estimate
under this section must include:
(1) the compensation of the officer;
(2) the expense of employing deputies;
(3) the expense of office supplies, itemized by the quantity and
probable cost of each kind of supplies;
(4) the expense of litigation for the office; and
(5) other expenses of the office, specifically itemized;
that are payable out of the county treasury.
(b) If all or part of the expenses of a county office may be paid out
of the county treasury, but only under an order of the county executive
to that effect, the expenses of the office shall be included in the
officer's budget estimate and may not be included in the county
executive's budget estimate.
SOURCE: IC 36-2-6-8; (08)SB0016.3.144. -->
SECTION 144. IC 36-2-6-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 8. (a) The county
executive or a court may not make an allowance to a county officer for:
(1) services rendered in a criminal action;
(2) services rendered in a civil action; or
(3) extra services rendered in his the county officer's capacity as
a county officer.
(b) The county executive may make an allowance to the clerk of the
circuit court, county auditor, county treasurer, county sheriff, township
assessor (if any), or county assessor, or to any of those officers'
employees, only if:
(1) the allowance is specifically required by law; or
(2) the county executive finds, on the record, that the allowance
is necessary in the public interest.
(c) A member of the county executive who recklessly violates
subsection (b) commits a Class C misdemeanor and forfeits his the
member's office.
SOURCE: IC 36-2-6-22; (08)SB0016.3.145. -->
SECTION 145. IC 36-2-6-22, AS AMENDED BY P.L.219-2007,
SECTION 107, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 22. (a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Exemption.
(3) Owner.
(4) Person.
(5) Property taxation.
(6) Real property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) As used in this section, "property owner" means the owner of
real property described in IC 6-1.1-10-16.7 that is not located in a
county containing a consolidated city.
(d) Subject to the approval of a property owner, the fiscal body of
a county may adopt an ordinance to require the property owner to pay
PILOTS at times set forth in the ordinance with respect to real property
that is subject to an exemption under IC 6-1.1-10-16.7. The ordinance
remains in full force and effect until repealed or modified by the
legislative body, subject to the approval of the property owner.
(e) The PILOTS must be calculated so that the PILOTS are in an
amount equal to the amount of property taxes that would have been
levied upon the real property described in subsection (d) if the property
were not subject to an exemption from property taxation.
(f) PILOTS shall be imposed in the same manner as property taxes
and shall be based on the assessed value of the real property described
in subsection (d). Except as provided in subsection (i), the township
assessors assessor, or the county assessor if there is no township
assessor for the township, shall assess the real property described in
subsection (d) as though the property were not subject to an exemption.
(g) PILOTS collected under this section shall be distributed in the
same manner as if they were property taxes being distributed to taxing
units in the county.
(h) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as taxes for purposes of all
procedural and substantive provisions of law.
(i) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-2-7-13; (08)SB0016.3.146. -->
SECTION 146. IC 36-2-7-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: 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 36-2-15-3; (08)SB0016.3.147. -->
SECTION 147. IC 36-2-15-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: Sec. 3. (a) Subject to
subsection (b), the assessor shall keep his the assessor's office in a
building provided at the county seat by the county executive. He The
assessor shall keep his the office open for business during regular
business hours on every day of the year except Sundays and legal
holidays. However, he the assessor may close his the office on days
specified by the county executive according to custom and practice of
the county.
(b) After June 30, 2008, the county assessor may establish one
(1) or more satellite offices in the county.
SOURCE: IC 36-2-15-5; (08)SB0016.3.148. -->
SECTION 148. IC 36-2-15-5, AS AMENDED BY P.L.219-2007,
SECTION 108, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: 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
county township in which the transfer of duties
of the
elected township assessor is required by subsection
(e); (c);
or
(B) a township in which the duties relating to the
assessment of tangible property are not performed by a
township assessor elected under IC 36-6-5;
performance of the assessment duties prescribed by IC 6-1.1
(b) The county assessor shall perform the functions of an assessing
official under IC 36-6-5-2 in a township with a township
assessor-trustee if the township assessor-trustee:
(1) fails to make a report that is required by law;
(2) fails to deliver a property tax record to the appropriate officer
or board;
(3) fails to deliver an assessment to the county assessor; or
(4) fails to perform any other assessing duty as required by statute
or rule of the department of local government finance;
within the time period prescribed by statute or rule of the department
or within a later time that is necessitated by reason of another official
failing to perform the official's functions in a timely manner.
(c) A township with a township trustee-assessor may, with the
consent of the township board, enter into an agreement with:
(1) the county assessor; or
(2) another township assessor in the county;
to perform any of the functions of an assessing official. A township
trustee-assessor may not contract for the performance of any function
for a period of time that extends beyond the completion of the township
trustee-assessor's term of office.
(d) (b) A transfer of duties between assessors under subsection (e)
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.
(e) (c) If:
(1) for a particular general election after June 30, 2008, the person
elected to the office of township assessor or the office of township
trustee-assessor has not attained the certification of a level two
assessor-appraiser; or
(2) for a particular general election after January 1, 2010, the
person elected to the office of township assessor has not
attained the certification of a level three assessor-appraiser;a
s provided in IC 3-8-1-23.5 IC 3-8-1-23.6 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 or
township trustee-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 or township trustee-assessor (as
appropriate) if at a later election a person who has attained the
required level of certification of a level two assessor-appraiser as
provided in IC 3-8-1-23.5 referred to in subdivision (1) or (2) is
elected to the office of township assessor. or the office of township
trustee-assessor.
(f) (d) If assessment duties in a township are transferred to the
county assessor under subsection (e): (c),
(1) 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. and
(2) the office of township trustee remains in place for the purpose
of carrying out all functions of the office other than assessment
duties prescribed by IC 6-1.1.
SOURCE: IC 36-2-16-8; (08)SB0016.3.149. -->
SECTION 149. IC 36-2-16-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: 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, 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 36-2-19-7; (08)SB0016.3.150. -->
SECTION 150. IC 36-2-19-7, AS AMENDED BY P.L.219-2007,
SECTION 110, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 7. (a) Except as provided in
subsection (b), in a township county in which IC 6-1.1-5-9 or
IC 6-1.1-5-9.1 applies, the county surveyor shall file a duplicate copy
of any plat described in section 4 of this chapter with the township
assessor (if any).
(b) If the duties of the township assessor have been transferred to
the county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-3-2-10; (08)SB0016.3.151. -->
SECTION 151. IC 36-3-2-10, AS AMENDED BY P.L.219-2007,
SECTION 111, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 10. (a) The general assembly finds
the following:
(1) That the tax base of the consolidated city and the county have
been significantly eroded through the ownership of tangible
property by separate municipal corporations and other public
entities that operate as private enterprises yet are exempt or whose
property is exempt from property taxation.
(2) That to restore this tax base and provide a proper allocation of
the cost of providing governmental services the legislative body
of the consolidated city and county should be authorized to collect
payments in lieu of taxes from these public entities.
(3) That the appropriate maximum payments in lieu of taxes
would be the amount of the property taxes that would be paid if
the tangible property were not subject to an exemption.
(b) As used in this section, the following terms have the meanings
set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Exemption.
(3) Owner.
(4) Person.
(5) Personal property.
(6) Property taxation.
(7) Tangible property.
(8) Township assessor.
(c) As used in this section, "PILOTS" means payments in lieu of
taxes.
(d) As used in this section, "public entity" means any of the
following government entities in the county:
(1) An airport authority operating under IC 8-22-3.
(2) A capital improvement board of managers under IC 36-10-9.
(3) A building authority operating under IC 36-9-13.
(4) A wastewater treatment facility.
(e) The legislative body of the consolidated city may adopt an
ordinance to require a public entity to pay PILOTS at times set forth in
the ordinance with respect to:
(1) tangible property of which the public entity is the owner or the
lessee and that is subject to an exemption;
(2) tangible property of which the owner is a person other than a
public entity and that is subject to an exemption under IC 8-22-3;
or
(3) both.
The ordinance remains in full force and effect until repealed or
modified by the legislative body.
(f) The PILOTS must be calculated so that the PILOTS may be in
any amount that does not exceed the amount of property taxes that
would have been levied by the legislative body for the consolidated city
and county upon the tangible property described in subsection (e) if the
property were not subject to an exemption from property taxation.
(g) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the tangible property described in
subsection (e). Except as provided in subsection (l), the township
assessors assessor, or the county assessor if there is no township
assessor for the township, shall assess the tangible property described
in subsection (e) as though the property were not subject to an
exemption. The public entity shall report the value of personal property
in a manner consistent with IC 6-1.1-3.
(h) Notwithstanding any law to the contrary, a public entity is
authorized to pay PILOTS imposed under this section from any legally
available source of revenues. The public entity may consider these
payments to be operating expenses for all purposes.
(i) PILOTS shall be deposited in the consolidated county fund and
used for any purpose for which the consolidated county fund may be
used.
(j) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as taxes for purposes of all
procedural and substantive provisions of law.
(k) PILOTS imposed on a wastewater treatment facility may be paid
only from the cash earnings of the facility remaining after provisions
have been made to pay for current obligations, including:
(1) operating and maintenance expenses;
(2) payment of principal and interest on any bonded indebtedness;
(3) depreciation or replacement fund expenses;
(4) bond and interest sinking fund expenses; and
(5) any other priority fund requirements required by law or by any
bond ordinance, resolution, indenture, contract, or similar
instrument binding on the facility.
(l) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-3-2-11; (08)SB0016.3.152. -->
SECTION 152. IC 36-3-2-11, AS AMENDED BY P.L.219-2007,
SECTION 112, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 11. (a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Exemption.
(3) Owner.
(4) Person.
(5) Property taxation.
(6) Real property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) As used in this section, "property owner" means the owner of
real property described in IC 6-1.1-10-16.7 that is located in a county
with a consolidated city.
(d) Subject to the approval of a property owner, the legislative body
of the consolidated city may adopt an ordinance to require the property
owner to pay PILOTS at times set forth in the ordinance with respect
to real property that is subject to an exemption under IC 6-1.1-10-16.7.
The ordinance remains in full force and effect until repealed or
modified by the legislative body, subject to the approval of the property
owner.
(e) The PILOTS must be calculated so that the PILOTS are in an
amount that is:
(1) agreed upon by the property owner and the legislative body of
the consolidated city;
(2) a percentage of the property taxes that would have been levied
by the legislative body for the consolidated city and the county
upon the real property described in subsection (d) if the property
were not subject to an exemption from property taxation; and
(3) not more than the amount of property taxes that would have
been levied by the legislative body for the consolidated city and
county upon the real property described in subsection (d) if the
property were not subject to an exemption from property taxation.
(f) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the real property described in subsection
(d). Except as provided in subsection (i), the township assessors
assessor, or the county assessor if there is no township assessor for
the township, shall assess the real property described in subsection (d)
as though the property were not subject to an exemption.
(g) PILOTS collected under this section shall be deposited in the
housing trust fund established under IC 36-7-15.1-35.5 and used for
any purpose for which the housing trust fund may be used.
(h) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as taxes for purposes of all
procedural and substantive provisions of law.
(i) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-3-6-4; (08)SB0016.3.153. -->
SECTION 153. IC 36-3-6-4, AS AMENDED BY P.L.227-2005,
SECTION 31, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 4. (a) Before the Wednesday after the first
Monday in July each year, the consolidated city and county shall
prepare budget estimates for the ensuing budget year under this section.
(b) The following officers shall prepare for their respective
departments, offices, agencies, or courts an estimate of the amount of
money required for the ensuing budget year, stating in detail each
category and item of expenditure they anticipate:
(1) The director of each department of the consolidated city.
(2) Each township assessor (if any), elected county officer, or
head of a county agency.
(3) The county clerk, for each court of which he is the clerk
serves.
(c) In addition to the estimates required by subsection (b), the
county clerk shall prepare an estimate of the amount of money that is,
under law, taxable against the county for the expenses of cases tried in
other counties on changes of venue.
(d) Each officer listed in subsection (b)(2) or (b)(3) shall append a
certificate to each estimate the officer prepares stating that in the
officer's opinion the amount fixed in each item will be required for the
purpose indicated. The certificate must be verified by the oath of the
officer.
(e) An estimate for a court or division of a court is subject to
modification and approval by the judge of the court or division.
(f) All of the estimates prepared by city officers and county officers
shall be submitted to the controller.
(g) The controller shall also prepare an itemized estimate of city and
county expenditures for other purposes above the money proposed to
be used by the city departments and county officers and agencies.
SOURCE: IC 36-5-1-3; (08)SB0016.3.154. -->
SECTION 154. IC 36-5-1-3, AS AMENDED BY P.L.219-2007,
SECTION 115, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3.
(a) A petition for incorporation
must be accompanied by the following items, to be supplied at the
expense of the petitioners:
(1) A survey, certified by a surveyor registered under IC 25-21.5,
showing the boundaries of and quantity of land contained in the
territory sought to be incorporated.
(2) An enumeration of the territory's residents and landowners and
their mailing addresses, completed not more than thirty (30) days
before the time of filing of the petition and verified by the persons
supplying it.
(3)
Except as provided in subsection (b), A statement of the
assessed valuation of all real property within the territory,
certified by the
assessors township assessor of the
townships
township in which the territory is located,
or the county assessor
if there is no township assessor for the township.
(4) A statement of the services to be provided to the residents of
the proposed town and the approximate times at which they are to
be established.
(5) A statement of the estimated cost of the services to be
provided and the proposed tax rate for the town.
(6) The name to be given to the proposed town.
(b) If the duties of the township assessor have been transferred to
the county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-6-4-3; (08)SB0016.3.155. -->
SECTION 155. IC 36-6-4-3, AS AMENDED BY P.L.1-2006,
SECTION 562, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 3. The executive shall do the
following:
(1) Keep a written record of official proceedings.
(2) Manage all township property interests.
(3) Keep township records open for public inspection.
(4) Attend all meetings of the township legislative body.
(5) Receive and pay out township funds.
(6) Examine and settle all accounts and demands chargeable
against the township.
(7) Administer township assistance under IC 12-20 and
IC 12-30-4.
(8) Perform the duties of fence viewer under IC 32-26.
(9) Act as township assessor when required by IC 36-6-5.
(10) (9) Provide and maintain cemeteries under IC 23-14.
(11) (10) Provide fire protection under IC 36-8, except in a
township that:
(A) is located in a county having a consolidated city; and
(B) consolidated the township's fire department under
IC 36-3-1-6.1.
(12) (11) File an annual personnel report under IC 5-11-13.
(13) (12) Provide and maintain township parks and community
centers under IC 36-10.
(14) (13) Destroy detrimental plants, noxious weeds, and rank
vegetation under IC 15-3-4.
(15) (14) Provide insulin to the poor under IC 12-20-16.
(16) (15) Perform other duties prescribed by statute.
SOURCE: IC 36-6-5-1; (08)SB0016.3.156. -->
SECTION 156. IC 36-6-5-1, AS AMENDED BY P.L.219-2007,
SECTION 117, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 1. (a) Except as provided in
subsection (f), a township assessor shall be elected under IC 3-10-2-13
by the voters of each township having: the following:
(1) a population of more than eight thousand (8,000); or
(2) an elected township assessor or the authority to elect a
township assessor before January 1, 1979.
(1) Each township in which the number of parcels of real
property on January 1, 2008, is at least fifteen thousand
(15,000).
(2) Each township:
(A) in which the number of parcels of real property on
January 1, 2008, is at least ten thousand (10,000); and
(B) in which all or part of an international airport is
located.
(b) Except as provided in subsection (f) and subject to section 1.5
of this chapter, a township assessor shall be elected under
IC 3-10-2-14 in each a township having a population of more than five
thousand (5,000) but not more than eight thousand (8,000), if the
legislative body of the township:
(1) by resolution, declares that the office of township assessor is
necessary; and
(2) the resolution is filed with the county election board not later
than the first date that a declaration of candidacy may be filed
under IC 3-8-2.
in a general election after the number of parcels of real property
in the township on the January 1 that last precedes the general
election reaches fifteen thousand (15,000).
(c) Except as provided in subsection (f), a township government that
is created by merger under IC 36-6-1.5 shall elect only one (1)
township assessor under this section.
(d) The township assessor must reside within the township as
provided in Article 6, Section 6 of the Constitution of the State of
Indiana. The assessor forfeits office if the assessor ceases to be a
resident of the township.
(e) The term of office of a township assessor is four (4) years,
beginning January 1 after election and continuing until a successor is
elected and qualified. However, the term of office of a township
assessor elected at a general election in which no other township
officer is elected ends on December 31 after the next election in which
any other township officer is elected.
(f) A person who runs for the office of township assessor in an
election after June 30, 2008, is subject to IC 3-8-1-23.5.
SOURCE: IC 36-6-5-1.5; (08)SB0016.3.157. -->
SECTION 157. IC 36-6-5-1.5 IS ADDED TO THE INDIANA
CODE AS A NEW CHAPTER TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 1.5. (a) For purposes of this
section, "parcel" refers to a parcel of real property.
(b) For purposes of this section, "election year" refers to the
calendar year in which a general election occurs.
(c) For purposes of this section, "preceding year" refers to the
calendar year that immediately precedes the election year.
(d) If the election is approved under this section, a township
assessor shall be elected in the general election in the election year
for a township in which the number of parcels in the township on
July 1 of the preceding year reaches fifteen thousand (15,000).
(e) Before August 1 of the preceding year, for each township in
which the number of parcels in the township on January 1 of the
preceding year was less than fifteen thousand (15,000), the county
auditor shall notify the county council or the city-county council if
the number of parcels in the township on July 1 of the preceding
year has reached fifteen thousand (15,000).
(f) A county council notified under subsection (e) may adopt an
ordinance before November 1 of the preceding year to recommend
to the executive of the county that a township assessor be elected
for the township in the general election in the election year. Subject
to subsection (g), if the county council adopts an ordinance under
this subsection, the executive of the county may adopt an ordinance
before January 1 of the election year to determine that:
(1) candidates for the office of township assessor will be
selected in the primary election in the election year; and
(2) a township assessor will be elected for the township in the
general election in the election year.
(g) An ordinance of the executive of the county referred to in
subsection (f) is adopted only if the ordinance is approved by
unanimous vote of the members present.
(h) A city-county council notified under subsection (e) may
adopt an ordinance before November 1of the preceding year to
determine that:
(1) candidates for the office of township assessor will be
selected in the primary election in the election year; and
(2) a township assessor will be elected for the township in the
general election in the election year.
(i) A county council, the executive of a county, and a city-county
council shall provide an ordinance adopted under this section to:
(1) the executive of the township that is the subject of the
ordinance; and
(2) the county election board.
SOURCE: IC 36-6-5-2; (08)SB0016.3.158. -->
SECTION 158. IC 36-6-5-2, AS AMENDED BY P.L.219-2007,
SECTION 118, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 2.(a) This section applies to
townships that do not have an elected or appointed and qualified
township assessor.
(b) (a) Except as provided in subsection (e): (d):
(1) the township executive in a township that on January 1,
2008, does not qualify to have an elected township assessor
under section 1 of this chapter shall perform all the duties and
has all the rights and powers of township assessor until July 1,
2008; and
(2) except as provided in subsection (e), after June 30, 2008,
the county assessor shall perform the duties of township
assessor in each township in which the number of parcels of
real property on January 1, 2008, is less than fifteen thousand
(15,000).
(c) (b) If a township qualifies under IC 36-6-5-1 section 1 of this
chapter to elect a township assessor, the executive county assessor
shall continue to serve as assessor until
(1) an a township assessor is appointed or elected and qualified.
or
(2) the duties of the township assessor are transferred to the
county assessor as described in IC 6-1.1-1-24.
(d) (c) The bond filed by the executive in the capacity as executive
also covers the executive's duties as assessor.
(e) (d) Subsection (b) (a)(1) does not apply if the duties of the
township executive who would otherwise perform the duties of
township assessor have been transferred to the county assessor as
described in IC 6-1.1-1-24.
(e) Subsection (a)(2) does not apply to a township:
(1) in which the number of parcels of real property on
January 1, 2008, is at least ten thousand (10,000); and
(2) in which all or part of an international airport is located.
SOURCE: IC 36-6-5-4; (08)SB0016.3.159. -->
SECTION 159. IC 36-6-5-4 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
1, 2008]: Sec. 4. After June 30, 2009, 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.
SOURCE: IC 36-6-6-10; (08)SB0016.3.160. -->
SECTION 160. IC 36-6-6-10, AS AMENDED BY P.L.169-2006,
SECTION 56, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2008]: Sec. 10. (a) This section does not apply to the
appropriation of money to pay a deputy
or an employee
or a technical
adviser that assists of a township assessor with assessment duties or to
an elected township assessor.
(b) The township legislative body shall fix the:
(1) salaries;
(2) wages;
(3) rates of hourly pay; and
(4) remuneration other than statutory allowances;
of all officers and employees of the township.
(c) Subject to subsection (d), the township legislative body may
reduce the salary of an elected or appointed official. However, except
as provided in subsection (i), (h), the official is entitled to a salary that
is not less than the salary fixed for the first year of the term of office
that immediately preceded the current term of office.
(d) Except as provided in subsections (e) and (i), subsection (h), the
township legislative body may not alter the salaries of elected or
appointed officers during the fiscal year for which they are fixed, but
it may add or eliminate any other position and change the salary of any
other employee, if the necessary funds and appropriations are available.
(e) In a township that does not elect a township assessor under
IC 36-6-5-1, the township legislative body may appropriate available
township funds to supplement the salaries of elected or appointed
officers to compensate them for performing assessing duties. However,
in any calendar year no officer or employee may receive a salary and
additional salary supplements which exceed the salary fixed for that
officer or employee under subsection (b).
(f) (e) If a change in the mileage allowance paid to state officers and
employees is established by July 1 of any year, that change shall be
included in the compensation fixed for the township executive and
assessor under this section, to take effect January 1 of the next year.
However, the township legislative body may by ordinance provide for
the change in the sum per mile to take effect before January 1 of the
next year.
(g) (f) The township legislative body may not reduce the salary of
the township executive without the consent of the township executive
during the term of office of the township executive as set forth in
IC 36-6-4-2.
(h) (g) This subsection applies when a township executive dies or
resigns from office. The person filling the vacancy of the township
executive shall receive at least the same salary the previous township
executive received for the remainder of the unexpired term of office of
the township executive (as set forth in IC 36-6-4-2), unless the person
consents to a reduction in salary.
(i) (h) In a year in which there is not an election of members to the
township legislative body, the township legislative body may by
unanimous vote reduce the salaries of the members of the township
legislative body by any amount.
SOURCE: IC 36-6-8-5; (08)SB0016.3.161. -->
SECTION 161. IC 36-6-8-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2008]: 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 the
assessor 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 36-7-11.2-58; (08)SB0016.3.162. -->
SECTION 162. IC 36-7-11.2-58, AS AMENDED BY P.L.219-2007,
SECTION 122, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 58. (a) A person who has filed a
petition under section 56 or 57 of this chapter shall, not later than ten
(10) days after the filing, serve notice upon all interested parties. The
notice must state the following:
(1) The full name and address of the following:
(A) The petitioner.
(B) Each attorney acting for and on behalf of the petitioner.
(2) The street address of the Meridian Street and bordering
property for which the petition was filed.
(3) The name of the owner of the property.
(4) The full name and address of, and the type of business, if any,
conducted by:
(A) each person who at the time of the filing is a party to; and
(B) each person who is a disclosed or an undisclosed principal
for whom the party was acting as agent in entering into;
a contract of sale, lease, option to purchase or lease, agreement to
build or develop, or other written agreement of any kind or nature
concerning the subject property or the present or future
ownership, use, occupancy, possession, or development of the
subject property.
(5) A description of the contract of sale, lease, option to purchase
or lease, agreement to build or develop, or other written
agreement sufficient to disclose the full nature of the interest of
the party or of the party's principal in the subject property or in
the present or future ownership, use, occupancy, possession, or
development of the subject property.
(6) A description of the proposed use for which the rezoning or
zoning variance is sought, sufficiently detailed to appraise the
notice recipient of the true character, nature, extent, and physical
properties of the proposed use.
(7) The date of the filing of the petition.
(8) The date, time, and place of the next regular meeting of the
commission if a petition is for approval of a zoning variance. If a
petition is filed with the development commission, the notice does
not have to specify the date of a hearing before the commission or
the development commission. However, the person filing the
petition shall give ten (10) days notice of the date, time, and place
of a hearing before the commission on the petition after the
referral of the petition to the commission by the development
commission.
(b) For purposes of giving notice to the interested parties who are
owners, the records in the bound volumes of the recent real estate tax
assessment records as the records appear in:
(1) the offices of the township assessors (if any); or
(2) the office of the county assessor;
as of the date of filing are considered determinative of the persons who
are owners.
SOURCE: IC 36-7-11.3-6; (08)SB0016.3.163. -->
SECTION 163. IC 36-7-11.3-6, AS AMENDED BY P.L.219-2007,
SECTION 123, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 6.
As used in this chapter, "notice"
means written notice:
(1) served personally upon the person, official, or office entitled
to the notice; or
(2) served upon the person, official, or office by placing the notice
in the United States mail, first class postage prepaid, properly
addressed to the person, official, or office. Notice is considered
served if mailed in the manner prescribed by this subdivision
properly addressed to the following:
(A) The governor, both to the address of the governor's official
residence and to the governor's executive office in
Indianapolis.
(B) The Indiana department of transportation, to the
commissioner.
(C) The department of natural resources, both to the director
of the department and to the director of the department's
division of historic preservation and archeology.
(D) The municipal plan commission.
(E) An occupant, to:
(i) the person by name; or
(ii) if the name is unknown, the "Occupant" at the address of
the primary or secondary property occupied by the person.
(F) An owner, to the person by the name shown to be the name
of the owner, and at the person's address, as appears in the
records in the bound volumes of the most recent real estate tax
assessment records as the records appear in:
(i) the offices of the township assessors (if any); or
(ii) the office of the county assessor.
(G) The society, to the organization at the latest address as
shown in the records of the commission.
SOURCE: IC 36-7-11.3-52; (08)SB0016.3.164. -->
SECTION 164. IC 36-7-11.3-52, AS AMENDED BY P.L.219-2007,
SECTION 124, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 52. (a) A person who has filed a
petition under section 50 or 51 of this chapter shall, not later than ten
(10) days after the filing, serve notice upon all interested parties. The
notice must state the following:
(1) The full name and address of the following:
(A) The petitioner.
(B) Each attorney acting for and on behalf of the petitioner.
(2) The street address of the primary and secondary property for
which the petition was filed.
(3) The name of the owner of the property.
(4) The full name and address of and the type of business, if any,
conducted by:
(A) each person who at the time of the filing is a party to; and
(B) each person who is a disclosed or an undisclosed principal
for whom the party was acting as agent in entering into;
a contract of sale, lease, option to purchase or lease, agreement to
build or develop, or other written agreement of any kind or nature
concerning the subject property or the present or future
ownership, use, occupancy, possession, or development of the
subject property.
(5) A description of the contract of sale, lease, option to purchase
or lease, agreement to build or develop, or other written
agreement sufficient to disclose the full nature of the interest of
the party or of the party's principal in the subject property or in
the present or future ownership, use, occupancy, possession, or
development of the subject property.
(6) A description of the proposed use for which the rezoning or
zoning variance is sought, sufficiently detailed to appraise the
notice recipient of the true character, nature, extent, and physical
properties of the proposed use.
(7) The date of the filing of the petition.
(8) The date, time, and place of the next regular meeting of the
commission if a petition is for approval of a zoning variance. If a
petition is filed with the development commission, the notice does
not have to specify the date of a hearing before the commission or
the development commission. However, the person filing the
petition shall give ten (10) days notice of the date, time, and place
of a hearing before the commission on the petition after the
referral of the petition to the commission by the development
commission.
(b) For purposes of giving notice to the interested parties who are
owners, the records in the bound volumes of the recent real estate tax
assessment records as the records appear in:
(1) the offices of the township assessors (if any); or
(2) the office of the county assessor;
as of the date of filing are considered determinative of the persons who
are owners.
SOURCE: IC 36-7-15.1-32; (08)SB0016.3.165. -->
SECTION 165. IC 36-7-15.1-32, AS AMENDED BY P.L.219-2007,
SECTION 130, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 32. (a) The commission must
establish a program for housing. The program, which may include such
elements as the commission considers appropriate, must be adopted as
part of a redevelopment plan or amendment to a redevelopment plan,
and must establish an allocation area for purposes of sections 26 and
35 of this chapter for the accomplishment of the program.
(b) The notice and hearing provisions of sections 10 and 10.5 of this
chapter apply to the resolution adopted under subsection (a). Judicial
review of the resolution may be made under section 11 of this chapter.
(c) Before formal submission of any housing program to the
commission, the department shall consult with persons interested in or
affected by the proposed program and provide the affected
neighborhood associations, residents, township assessors (if any), and
the county assessor with an adequate opportunity to participate in an
advisory role in planning, implementing, and evaluating the proposed
program. The department may hold public meetings in the affected
neighborhood to obtain the views of neighborhood associations and
residents.
SOURCE: IC 36-7-30-31; (08)SB0016.3.166. -->
SECTION 166. IC 36-7-30-31, AS AMENDED BY P.L.219-2007,
SECTION 136, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 31. (a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Owner.
(3) Person.
(4) Personal property.
(5) Property taxation.
(6) Tangible property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) The general assembly finds the following:
(1) That the closing of a military base in a unit results in an
increased cost to the unit of providing governmental services to
the area formerly occupied by the military base.
(2) That military base property held by a reuse authority is exempt
from property taxation, resulting in the lack of an adequate tax
base to support the increased governmental services.
(3) That to restore this tax base and provide a proper allocation of
the cost of providing governmental services the fiscal body of the
unit should be authorized to collect PILOTS from the reuse
authority.
(4) That the appropriate maximum PILOTS would be the amount
of the property taxes that would be paid if the tangible property
were not exempt.
(d) The fiscal body of the unit may adopt an ordinance to require a
reuse authority to pay PILOTS at times set forth in the ordinance with
respect to tangible property of which the reuse authority is the owner
or the lessee and that is exempt from property taxes. The ordinance
remains in full force and effect until repealed or modified by the fiscal
body.
(e) The PILOTS must be calculated so that the PILOTS do not
exceed the amount of property taxes that would have been levied by the
fiscal body for the unit upon the tangible property described in
subsection (d) if the property were not exempt from property taxation.
(f) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the tangible property described in
subsection (d). Except as provided in subsection (j), the township
assessors assessor, or the county assessor if there is no township
assessor for the township, shall assess the tangible property described
in subsection (d) as though the property were not exempt. The reuse
authority shall report the value of personal property in a manner
consistent with IC 6-1.1-3.
(g) Notwithstanding any other law, a reuse authority is authorized
to pay PILOTS imposed under this section from any legally available
source of revenues. The reuse authority may consider these payments
to be operating expenses for all purposes.
(h) PILOTS shall be deposited in the general fund of the unit and
used for any purpose for which the general fund may be used.
(i) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as property taxes for purposes of
all procedural and substantive provisions of law.
(j) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-7-30.5-34; (08)SB0016.3.167. -->
SECTION 167. IC 36-7-30.5-34, AS AMENDED BY P.L.219-2007,
SECTION 139, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 34. (a) As used in this section, the
following terms have the meanings set forth in IC 6-1.1-1:
(1) Assessed value.
(2) Owner.
(3) Person.
(4) Personal property.
(5) Property taxation.
(6) Tangible property.
(7) Township assessor.
(b) As used in this section, "PILOTS" means payments in lieu of
taxes.
(c) The general assembly finds the following:
(1) That the closing of a military base in a unit results in an
increased cost to the unit of providing governmental services to
the area formerly occupied by the military base.
(2) That military base property held by a development authority
is exempt from property taxation, resulting in the lack of an
adequate tax base to support the increased governmental services.
(3) That to restore this tax base and provide a proper allocation of
the cost of providing governmental services the fiscal body of the
unit should be authorized to collect PILOTS from the
development authority.
(4) That the appropriate maximum PILOTS would be the amount
of the property taxes that would be paid if the tangible property
were not exempt.
(d) The fiscal body of the unit may adopt an ordinance to require a
development authority to pay PILOTS at times set forth in the
ordinance with respect to tangible property of which the development
authority is the owner or the lessee and that is exempt from property
taxes. The ordinance remains in full force and effect until repealed or
modified by the fiscal body.
(e) The PILOTS must be calculated so that the PILOTS do not
exceed the amount of property taxes that would have been levied by the
fiscal body for the unit upon the tangible property described in
subsection (d) if the property were not exempt from property taxation.
(f) PILOTS shall be imposed as are property taxes and shall be
based on the assessed value of the tangible property described in
subsection (d). Except as provided in subsection (j), the township
assessors assessor, or the county assessor if there is no township
assessor for the township, shall assess the tangible property described
in subsection (d) as though the property were not exempt. The
development authority shall report the value of personal property in a
manner consistent with IC 6-1.1-3.
(g) Notwithstanding any other law, a development authority is
authorized to pay PILOTS imposed under this section from any legally
available source of revenues. The development authority may consider
these payments to be operating expenses for all purposes.
(h) PILOTS shall be deposited in the general fund of the unit and
used for any purpose for which the general fund may be used.
(i) PILOTS shall be due as set forth in the ordinance and bear
interest, if unpaid, as in the case of other taxes on property. PILOTS
shall be treated in the same manner as property taxes for purposes of
all procedural and substantive provisions of law.
(j) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 36-9-11.1-11; (08)SB0016.3.168. -->
SECTION 168. IC 36-9-11.1-11, AS AMENDED BY P.L.219-2007,
SECTION 143, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2008]: Sec. 11.
(a) All property of every kind,
including air rights, acquired for off-street parking purposes, and all its
funds and receipts, are exempt from taxation for all purposes. When
any real property is acquired by the consolidated city, the county
auditor shall, upon certification of that fact by the board, cancel all
taxes then a lien. The certificate of the board must specifically describe
the real property, including air rights, and the purpose for which
acquired.
(b) A lessee of the city may not be assessed any tax upon any land,
air rights, or improvements leased from the city, but the separate
leasehold interest has the same status as leases on taxable real property,
notwithstanding any other law.
Except as provided in subsection (c),
Whenever the city sells any such property to anyone for private use, the
property becomes liable for all taxes after that, as other property is so
liable and is assessed, and the board shall report all such sales to the
township assessor, or the county assessor if there is no township
assessor for the township, who shall cause the property to be upon the
proper tax records.
(c) If the duties of the township assessor have been transferred to the
county assessor as described in IC 6-1.1-1-24, a reference to the
township assessor in this section is considered to be a reference to the
county assessor.
SOURCE: IC 3-8-1-23.5; IC 6-1.1-1-5.5; IC 6-1.1-1-22.7; IC 6-1.1-
4-13.8; IC 6-1.1-35.2-1; IC 6-1.1-35.5-9.
; (08)SB0016.3.169. -->
SECTION 169. THE FOLLOWING ARE REPEALED
[EFFECTIVE JULY 1, 2008]: IC 3-8-1-23.5; IC 6-1.1-1-5.5;
IC 6-1.1-1-22.7; IC 6-1.1-4-13.8; IC 6-1.1-35.2-1; IC 6-1.1-35.5-9.
SOURCE: ; (08)SB0016.3.170. -->
SECTION 170. [EFFECTIVE JULY 1, 2008] (a) This SECTION
applies to an elected township assessor:
(1) for whom the county assessor performs the duties of
township assessor after June 30, 2008, under IC 36-6-5-2(a),
as amended by this act; and
(2) who before July 1, 2008, is:
(A) elected to; or
(B) selected to fill a vacancy in;
the office of elected township assessor.
(b) Notwithstanding any other provision of this act, an elected
township assessor referred to in subsection (a) is entitled to remain
in office until the end of the term to which the individual was
elected or for which the individual was selected to fill a vacancy.
The sole duty of the individual after June 30, 2008, is to assist the
county assessor in the transfer, effective July 1, 2008, of records
and operations from the township assessor to the county assessor
under this act.
(c) If the office of township assessor is subject to the election on
November 4, 2008, the term of office of the incumbent township
assessor as of that date ends on December 31, 2008.
(d) This SECTION expires January 1, 2013.
SOURCE: ; (08)SB0016.3.171. -->
SECTION 171. [EFFECTIVE UPON PASSAGE]
(a) Except as
provided in subsection (b), IC 3-13-11 does not apply to a vacancy
in the office of elected township assessor that occurs after the
effective date of this SECTION and before July 1, 2008, in a
township in which the number of parcels of real property on
January 1, 2008, is less than fifteen thousand (15,000).
(b) Subsection (a) does not apply to a township:
(1) in which the number of parcels of real property on
January 1, 2008, is at least ten thousand (10,000); and
(2) in which all or part of an international airport is located.
(c) This SECTION expires July 1, 2008.
SOURCE: ; (08)SB0016.3.172. -->
SECTION 172. [EFFECTIVE JULY 1, 2008] (a) Each:
(1) elected township assessor; or
(2) township trustee-assessor;
whose duties relating to the assessment of tangible property are
transferred to the county assessor under this act shall organize the
records of the township assessor's office relating to the assessment
of tangible property in a manner prescribed by the department of
local government finance and transfer the records to the county
assessor as directed by the department. The department shall,
before July 1, 2008, determine a procedure and schedule for the
transfer of the records. A township assessor shall complete the
transfer of records and operations to the county assessor before the
date of transfer of duties described in this subsection.
(b) The assessors shall assist each other and coordinate their
efforts to:
(1) ensure an orderly transfer of all township assessor records
to the county assessor; and
(2) provide for an uninterrupted and professional transition
of the property assessment functions from the township
assessor to the county assessor consistent with the directions
of the department of local government finance and this act.
(c) This SECTION expires January 1, 2013.
SOURCE: ; (08)SB0016.3.173. -->
SECTION 173. [EFFECTIVE JULY 1, 2008] (a) This act does not
affect any assessment, assessment appeal, or other official action
of a township assessor made before expiration of the township
assessor's term. Any assessment, assessment appeal, or other
official action of a township assessor made by a township assessor
within the scope of the township assessor's official duties under
IC 6-1.1 or IC 36-6-5, before its repeal by this act, before
expiration of the township assessor's term shall be considered as
having been made by the county assessor.
(b) This act does not affect any pending action against, or the
rights of any party that may possess a legal claim against, a
township assessor that is not described in subsection (a).
(c) This SECTION expires January 1, 2013.
SOURCE: ; (08)SB0016.3.174. -->
SECTION 174. [EFFECTIVE JULY 1, 2008]
(a) The department
of local government finance shall adjust the maximum permissible
ad valorem tax levy of a county and a township in the county to
reflect the transfer of records and operations from the township
assessor to the county assessor under this act. The adjusted
maximum permissible ad valorem tax levies determined under this
SECTION apply to property taxes first due and payable in the
calendar year following the calendar year in which the transfer of
records and operations was completed.
(b) This SECTION expires January 1, 2013.
SOURCE: ; (08)SB0016.3.175. -->
SECTION 175. [EFFECTIVE UPON PASSAGE] (a) If the
department of local government finance is required to adopt rules
under IC 6-1.1-31.5-3.5(j), as added by this act, the department
shall, before July 1, 2009, prepare a request for funding of the
software system referred to in IC 6-1.1-31.5-3.5(e), as amended by
this act, in the state biennial budget for the state fiscal years
beginning July 1, 2009, and ending June 30, 2011.
(b) This SECTION expires July 1, 2011.
SOURCE: ; (08)SB0016.3.176. -->
SECTION 176. [EFFECTIVE UPON PASSAGE]
(a) The following
are transferred to the county assessor:
(1) On July 1, 2008:
(A) employment positions as of June 30, 2008, of each
elected township assessor in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under this act,
including:
(i) the employment position of the elected township
assessor; and
(ii) the employment positions of all employees of the
elected township assessor;
(B) real and personal property of:
(i) elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under this act; and
(ii) township trustee-assessors in the county;
used solely to carry out property assessment duties;
(C) obligations outstanding on June 30, 2008, of:
(i) elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under this act; and
(ii) township trustee-assessors in the county;
relating to the assessment of tangible property; and
(D) funds on hand for the purpose of carrying out property
assessment duties in the amount determined by the county
auditor.
(2) On the date after June 30, 2008, on which an elected
township assessor who remains in office under this act with
the sole duty of transferring records and operations from the
township assessor to the county assessor leaves office, funds
on hand for the operation of the assessor's office in the
amount determined by the county auditor.
(b) Before July 1, 2008, the county assessor shall interview, or
give the opportunity to interview to, each individual who:
(1) is an employee of:
(A) an elected township assessor in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under this act; or
(B) a trustee-assessor in the county;
as of the effective date of this SECTION; and
(2) applies before June 1, 2008, for an employment position
referred to in subsection (a)(1)(A).
(c) A township served on June 30, 2008, by a township assessor
whose duties relating to the assessment of tangible property are
transferred to the county assessor under this act shall transfer to
the county assessor all revenue received after June 30, 2008, that
is received by the township for the purpose of carrying out
property assessment duties in the amount determined by the
county auditor.
SOURCE: ; (08)SB0016.3.177. -->
SECTION 177. [EFFECTIVE UPON PASSAGE] (a) Before April
15, 2008, each county auditor shall certify to the county assessor,
the executive of the county (as defined in IC 36-1-2-5), the fiscal
body of the county (as defined in IC 36-1-2-6), and the county
election board the name of:
(1) each township in the county in which the number of
parcels of real property on January 1, 2008, is at least fifteen
thousand (15,000); and
(2) each township in the county:
(A) in which the number of parcels of real property on
January 1, 2008, is at least ten thousand (10,000); and
(B) in which all or part of an international airport is
located.
(b) This SECTION expires July 1, 2008.
SOURCE: ; (08)SB0016.3.178. -->
SECTION 178. [EFFECTIVE JULY 1, 2008] (a) The legislative
services agency shall prepare legislation for introduction in the
2009 regular session of the general assembly to correct statutes
affected by this act.
(b) This SECTION expires July 1, 2009.
SOURCE: ; (08)SB0016.3.179. -->
SECTION 179. An emergency is declared for this act.