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Indiana Code — Title 6 (Taxation)

IC 6-1.1-31-9

Reassessment; adoption of rules

Official textiga.in.govlast amended

Sec. 9. (a) Subject to subsections (b) and (c), the department of local government finance may adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 at any time after a reassessment has begun under a county's reassessment plan.

(b) Any rules adopted by the department of local government finance for the appraisal of real property may not apply to any appraisal contemporaneously being conducted under a county's reassessment plan. Rules adopted by the department of local government finance

may first apply to the reassessment phase beginning in the following calendar year under a county's reassessment plan.

(c) The department of local government finance may adopt rules under IC 4-22-2 after June 30, 2016, and before September 1, 2017, that:

# (1)

concern or include market segmentation under section 6 of this chapter; and

# (2)

affect assessments for the January 1, 2018, assessment date.
As added by P.L.14-1983, SEC.3. Amended by P.L.55-1986, SEC.3; P.L.90-2002, SEC.225;
P.L.112-2012, SEC.44; P.L.255-2017, SEC.19; P.L.86-2018, SEC.61; P.L.257-2019, SEC.62.

Amendment history

As added by P.L.14-1983, SEC.3. Amended by P.L.55-1986, SEC.3; P.L.90-2002, SEC.225; P.L.112-2012, SEC.44; P.L.255-2017, SEC.19; P.L.86-2018, SEC.61; P.L.257-2019, SEC.62.

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Nearby sections (25 sections)
  1. 6-1.1-30-18 · Local units that impose a food and beverage tax; annual
  2. 6-1.1-30-18.5 · Determination by state board of accounts that local unit
  3. 6-1.1-30-19 · Annual property tax data report; required contents
  4. 6-1.1-30-20 · Property tax transparency portal
  5. 6-1.1-31-1 · Duties of department; rules
  6. 6-1.1-31-2 · Authorization to adopt rules; prescribe and amend forms;
  7. 6-1.1-31-3 · Information considered in preparation of rules,…
  8. 6-1.1-31-4 · Copies of promulgations
  9. 6-1.1-31-5 · True tax value; factors considered by assessing officials
  10. 6-1.1-31-6 · Real property assessment; classification of land and
  11. 6-1.1-31-7 · Assessment of personal property; classification
  12. 6-1.1-31-8 · Exchange of information with other states or United States
  13. 6-1.1-31-9 · Reassessment; adoption of rules
  14. 6-1.1-31-10 · Rules governing filing, refunds, and tax payments…
  15. 6-1.1-31-11 · Repealed
  16. 6-1.1-31-11.5 · Rules governing practice of representatives in…
  17. 6-1.1-31-12 · Rules governing reduction and increase of assessed…
  18. 6-1.1-31-13 · Repealed
  19. 6-1.1-31-14 · Amend; forms and returns; depreciable personal property
  20. 6-1.1-31.5-1 · "Department" defined
  21. 6-1.1-31.5-2 · Adoption of rules; computer specification standards;
  22. 6-1.1-31.5-2.5 · Improvements; application of deductions and exemptions
  23. 6-1.1-31.5-3 · Repealed
  24. 6-1.1-31.5-3.5 · State certified computer system; uniform and common
  25. 6-1.1-31.5-4 · Rules for statewide guidelines for standardized forms and
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