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Indiana Code — Title 6 (Taxation)

IC 6-1.1-4-13.6

Determination and review of land values; certification; notice

Official textiga.in.govlast amended

Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. The assessor determining the values of land shall submit the values and any supporting document to the county property tax assessment board of appeals and the department of local government finance by the dates specified in the county's reassessment plan under section 4.2 of this chapter.

(b) If the county assessor fails to determine land values under subsection (a) before the deadlines in the county's reassessment plan under section 4.2 of this chapter, 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 land values become 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. Assessing officials shall use the values determined under this section.

(d) A petition for the review of the land values determined by a county assessor under this section may be filed with the county auditor not later than forty-five (45) days after the county assessor makes the determination of the land values. The petition must set forth the property owners' objections and be signed by at least the lesser of:

# (1)

one hundred (100) property owners in the county; or

# (2)

five percent (5%) of the property owners in the county.

(e) Upon the filing of a petition, the county auditor shall certify a copy of the petition, together with any other data that is necessary in order to present the property owners' objections, to the department of local government finance.

(f) Upon receipt of a petition for review under subsection (d), the department of local government finance:

(1) shall review the land values determined by the county assessor; and

(2) after a public hearing, shall:

(A) approve;

(B) modify; or

(C) disapprove;
the land values.
Notice of the hearing shall be given by the department of local government finance to the assessor and to the first ten (10) petitioners at least five (5) days before the date of the hearing.
As added by P.L.24-1986, SEC.9. Amended by P.L.74-1987, SEC.2; P.L.41-1993, SEC.5;
P.L.6-1997, SEC.15; P.L.90-2002, SEC.37; P.L.146-2008, SEC.68; P.L.136-2009, SEC.3;
P.L.113-2010, SEC.16; P.L.112-2012, SEC.10; P.L.236-2023, SEC.16; P.L.230-2025, SEC.20.

Amendment history

As added by P.L.24-1986, SEC.9. Amended by P.L.74-1987, SEC.2; P.L.41-1993, SEC.5; P.L.6-1997, SEC.15; P.L.90-2002, SEC.37; P.L.146-2008, SEC.68; P.L.136-2009, SEC.3; P.L.113-2010, SEC.16; P.L.112-2012, SEC.10; P.L.236-2023, SEC.16; P.L.230-2025, SEC.20.

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Nearby sections (25 sections)
  1. 6-1.1-4-8 · Repealed
  2. 6-1.1-4-9 · Reassessment resolution of department of local government
  3. 6-1.1-4-10 · Notice of reassessments; publication
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  5. 6-1.1-4-11.5 · Reassessment of parcels affected by flooding; petition;
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  8. 6-1.1-4-12.5 · Repealed
  9. 6-1.1-4-12.6 · Assessed value of oil or gas interests; schedule; penalty
  10. 6-1.1-4-13 · Agricultural land; assessment; soil productivity factors
  11. 6-1.1-4-13.2 · Calculation of statewide agricultural land base rate…
  12. 6-1.1-4-13.5 · Repealed
  13. 6-1.1-4-13.6 · Determination and review of land values; certification;…
  14. 6-1.1-4-13.8 · Repealed
  15. 6-1.1-4-14 · Adjacent property holders; assessment or exemption of…
  16. 6-1.1-4-14.1 · Division and transfer of small parcels owned by county or
  17. 6-1.1-4-15 · Appraisal; examination of buildings
  18. 6-1.1-4-16 · Assessors' assistants; appropriation
  19. 6-1.1-4-17 · Employment of professional appraisers as technical advisors
  20. 6-1.1-4-18 · Repealed
  21. 6-1.1-4-18.5 · Professional appraisal; contract for services; bids…
  22. 6-1.1-4-19 · Repealed
  23. 6-1.1-4-19.5 · Professional appraising services; standard contract or…
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  25. 6-1.1-4-21 · Repealed
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