Indiana Code — Title 6 (Taxation)
IC 6-1.1-4-18.5
Professional appraisal; contract for services; bids required
Sec. 18.5. (a) A county assessor may not use the services of a professional appraiser for assessment or reassessment purposes without a written contract. The contract used must be either a standard contract developed by the department of local government finance or a contract that has been specifically approved by the department. The department shall ensure that the contract:
# (1)
includes all of the provisions required under section 19.5(b) of this chapter; and
# (2)
adequately provides for the creation and transmission of real property assessment data in the form required by the legislative services agency and the department.
(b) No contract shall be made with any professional appraiser to act as technical adviser in the assessment of property, before the giving of notice and the receiving of bids from anyone desiring to furnish this service. Notice of the time and place for receiving bids for the contract shall be given by publication by one (1) insertion in two (2) newspapers of general circulation published in the county and representing each of the two (2) leading political parties in the county. If only one (1) newspaper is there published, notice in that one (1) newspaper is sufficient to comply with the requirements of this subsection. The contract shall be awarded to the lowest and best bidder who meets all requirements under law for entering a contract to serve as technical adviser in the assessment of property. However, any and all bids may be rejected, and new bids may be asked.
(c) The county council of each county shall appropriate the funds needed to meet the obligations created by a professional appraisal services contract which is entered into under this chapter.
(d) A county assessor who enters into a contract with a professional appraiser shall submit a contract to the department through the Indiana transparency website in the manner prescribed by the department. The county shall upload the contract not later than thirty (30) days after execution of the contract.
(e) The department may review any contracts uploaded under subsection (d) to ensure compliance with section 19.5 of this chapter.
As added by P.L.198-2001, SEC.13. Amended by P.L.146-2008, SEC.72; P.L.257-2019, SEC.15; P.L.236-2023, SEC.17; P.L.1-2025, SEC.75.
Amendment history
As added by P.L.198-2001, SEC.13. Amended by P.L.146-2008, SEC.72; P.L.257-2019, SEC.15; P.L.236-2023, SEC.17; P.L.1-2025, SEC.75.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-4-12.6 · Assessed value of oil or gas interests; schedule; penalty
- 6-1.1-4-13 · Agricultural land; assessment; soil productivity factors
- 6-1.1-4-13.2 · Calculation of statewide agricultural land base rate…
- 6-1.1-4-13.5 · Repealed
- 6-1.1-4-13.6 · Determination and review of land values; certification;…
- 6-1.1-4-13.8 · Repealed
- 6-1.1-4-14 · Adjacent property holders; assessment or exemption of…
- 6-1.1-4-14.1 · Division and transfer of small parcels owned by county or
- 6-1.1-4-15 · Appraisal; examination of buildings
- 6-1.1-4-16 · Assessors' assistants; appropriation
- 6-1.1-4-17 · Employment of professional appraisers as technical advisors
- 6-1.1-4-18 · Repealed
- 6-1.1-4-18.5 · Professional appraisal; contract for services; bids…
- 6-1.1-4-19 · Repealed
- 6-1.1-4-19.5 · Professional appraising services; standard contract or…
- 6-1.1-4-20 · Professional appraisal; contract deadline
- 6-1.1-4-21 · Repealed
- 6-1.1-4-21.4 · Appraisal completion date and reporting requirements…
- 6-1.1-4-21.5 · Repealed
- 6-1.1-4-22 · Amounts of assessment or reassessment; notice
- 6-1.1-4-23 · Repealed
- 6-1.1-4-24 · Notice to county auditor of assessed value
- 6-1.1-4-25 · Record keeping; electronic data files
- 6-1.1-4-26 · Adoption or promulgation of documents by the department of
- 6-1.1-4-27 · Repealed