County auditor certified statement; amendment of statement;

Official textiga.in.govlast amended 2025

submission of parcel level data
Sec. 1. (a) On or before August 1 of each year, the county auditor shall submit a certified statement of the assessed value for the ensuing year to the department of local government finance in the manner prescribed by the department.

(b) The department of local government finance shall make the certified statement available on the department's computer gateway.

(c) Subject to subsection (d), after the county auditor submits 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(i) of this chapter, the county auditor may amend the information concerning assessed valuation included in the earlier certified statement. The county auditor shall, in a manner prescribed by the department, submit a certified statement amended under this subsection to the department of local government finance by the later of:

# (1)

September 1;

# (2)

fifteen (15) days after the original certified statement is submitted to the department under subsection (a); or

# (3)

fifteen (15) days after the department of local government finance notifies the county auditor of an error in the original certified statement submitted under subsection

(a) that the department determines must be corrected.

(d) Before the county auditor makes an amendment under subsection (c), 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.

(e) Beginning in 2018, each county auditor shall submit to the department of local government finance parcel level data of certified net assessed values as required by the department. A county auditor shall submit the parcel level data in the manner and format required by the department and according to a schedule determined by the department.

(f) When the county auditor submits the certified statement under subsection (a), the county auditor shall exclude the amount of assessed value for any property located in the county for which:

(1) an appeal has been filed under IC 6-1.1-15; and

(2) there is no final disposition of the appeal as of the date the county auditor submits the certified statement under subsection (a).
The county auditor may appeal to the department of local government finance to include the amount of assessed value under appeal within a taxing district for that calendar year.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-22 part; 6-1-1-33.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.37-1992, SEC.4; P.L.49-1996, SEC.1; P.L.50-1996, SEC.1; P.L.90-2002, SEC.147; P.L.154-2006, SEC.42; P.L.146-2008, SEC.146; P.L.1-2010, SEC.25; P.L.137-2012, SEC.21; P.L.112-2012, SEC.33;
P.L.137-2012, SEC.22; P.L.184-2016, SEC.5; P.L.174-2022, SEC.35; P.L.236-2023, SEC.27; P.L.156-2024, SEC.12; P.L.230-2025, SEC.41.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.37-1992, SEC.4; P.L.49-1996, SEC.1; P.L.50-1996, SEC.1; P.L.90-2002, SEC.147; P.L.154-2006, SEC.42; P.L.146-2008, SEC.146; P.L.1-2010, SEC.25; P.L.137-2012, SEC.21; P.L.112-2012, SEC.33; P.L.137-2012, SEC.22; P.L.184-2016, SEC.5; P.L.174-2022, SEC.35; P.L.236-2023, SEC.27; P.L.156-2024, SEC.12; P.L.230-2025, SEC.41.

Source: view the official text

Nearby sections (25 sections)

Full table of contents →