Duties

# (1)

conduct continuing studies in the areas in which the department of local government finance operates;

# (2)

make periodic field surveys and audits of:

# (A)

tax rolls;

# (B)

plat books;

# (C)

building permits;

# (D)

real estate transfers; and

# (E)

other data that may be useful in checking property valuations or taxpayer returns;

# (3)

assist with the department of local government finance's test checks of property valuations to serve as the basis for special reassessments under this article;

# (4)

assist with the department of local government finance's review of each coefficient of dispersion study for each township and county;

# (5)

assist with the department of local government finance's review of each sales assessment ratio study for each township and county; and

# (6)

report annually to the executive director of the legislative services agency, in an electronic format under IC 5-14-6, the information obtained or determined under this section for use by the executive director and the general assembly, including:

# (A)

all information obtained by the department of local government finance from units of local government; and

# (B)

all information included in:

(i) the local government data base; and

(ii) any other data compiled by the department of local government finance.
As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss), SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64; P.L.182-2009(ss), SEC.169; P.L.257-2013, SEC.30;
P.L.203-2016, SEC.14; P.L.236-2023, SEC.53.