Indiana Code — Title 6 (Taxation)
IC 6-1.1-30-14
Powers and duties of department
Sec. 14. The department of local government finance:
# (1)
shall see that the property taxes due this state are collected;
# (2)
shall ensure that property taxes levied by political subdivisions are timely billed and mailed under the provisions of this article;
# (3)
shall ensure that assessments of properties under this article are uniform and equal;
# (4)
shall ensure that the restrictions on budgets and levies prescribed under this article are enforced;
# (5)
shall ensure that the penalties prescribed under this article are enforced;
# (6)
shall investigate the property tax laws and systems of other states and countries;
# (7)
for assessment dates after December 31, 2008, shall conduct all ratio studies required for:
(A) equalization under 50 IAC 14; and
(B) annual adjustments under 50 IAC 21; and
# (8)
may recommend changes in this state's property tax laws to the general assembly.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-17(4), (5), (9), (10).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.6, SEC.11;
P.L.198-2001, SEC.73; P.L.219-2007, SEC.74; P.L.236-2023, SEC.48.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.6, SEC.11; P.L.198-2001, SEC.73; P.L.219-2007, SEC.74; P.L.236-2023, SEC.48.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-30-3 · Repealed
- 6-1.1-30-4 · Repealed
- 6-1.1-30-5 · Repealed
- 6-1.1-30-6 · Records; use of records in court and other proceedings
- 6-1.1-30-6.5 · Appointment of commissioner of department of local
- 6-1.1-30-7 · Deputy commissioner
- 6-1.1-30-8 · Employees; compensation
- 6-1.1-30-9 · Repealed
- 6-1.1-30-10 · Delegation of powers and duties
- 6-1.1-30-11 · Repealed
- 6-1.1-30-12 · Review by field representative or supervisor
- 6-1.1-30-13 · Subpoenas; oaths
- 6-1.1-30-14 · Powers and duties of department
- 6-1.1-30-14.5 · Payment for services provided by professionals
- 6-1.1-30-15 · Repealed
- 6-1.1-30-16 · Repealed
- 6-1.1-30-17 · Compliance with reporting requirements; recovery of
- 6-1.1-30-18 · Local units that impose a food and beverage tax; annual
- 6-1.1-30-18.5 · Determination by state board of accounts that local unit
- 6-1.1-30-19 · Annual property tax data report; required contents
- 6-1.1-30-20 · Property tax transparency portal
- 6-1.1-31-1 · Duties of department; rules
- 6-1.1-31-2 · Authorization to adopt rules; prescribe and amend forms;
- 6-1.1-31-3 · Information considered in preparation of rules,…
- 6-1.1-31-4 · Copies of promulgations