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Indiana Code — Title 6 (Taxation)

IC 6-1.1-4-29

Expenses of reassessment

Official textiga.in.govlast amended

Sec. 29.

# (a)

The expenses of a reassessment, except those incurred by the department of local government finance in performing its normal functions, shall be paid by the county in which the reassessed property is situated. These expenses, except for the expenses of reassessments of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter shall be paid from county funds. The county auditor shall issue warrants for the payment of reassessment expenses. No prior appropriations are required in order for the auditor to issue warrants.

# (b)

An order of the department of local government finance directing the reassessment of property shall contain an estimate of the cost of making the reassessment. The assessing officials in the county, the county property tax assessment board of appeals, and the county auditor may not exceed the amount so estimated by the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-17.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.24; P.L.90-2002, SEC.43; P.L.146-2008, SEC.80; P.L.112-2012, SEC.19; P.L.86-2018, SEC.34.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.24; P.L.90-2002, SEC.43; P.L.146-2008, SEC.80; P.L.112-2012, SEC.19; P.L.86-2018, SEC.34.

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Nearby sections (25 sections)
  1. 6-1.1-4-21 · Repealed
  2. 6-1.1-4-21.4 · Appraisal completion date and reporting requirements…
  3. 6-1.1-4-21.5 · Repealed
  4. 6-1.1-4-22 · Amounts of assessment or reassessment; notice
  5. 6-1.1-4-23 · Repealed
  6. 6-1.1-4-24 · Notice to county auditor of assessed value
  7. 6-1.1-4-25 · Record keeping; electronic data files
  8. 6-1.1-4-26 · Adoption or promulgation of documents by the department of
  9. 6-1.1-4-27 · Repealed
  10. 6-1.1-4-27.5 · Property reassessment fund; tax levies; petition to…
  11. 6-1.1-4-28 · Repealed
  12. 6-1.1-4-28.5 · Property reassessment funds; use of money; soil maps
  13. 6-1.1-4-29 · Expenses of reassessment
  14. 6-1.1-4-30 · Interim assessments or reassessments; rules and regulations
  15. 6-1.1-4-31 · Department of local government finance check of local
  16. 6-1.1-4-31.5 · State conducted assessment or reassessment; notice; state
  17. 6-1.1-4-31.6 · Informal hearings by professional appraiser contractor;
  18. 6-1.1-4-31.7 · Appeal of assessment or reassessment to Indiana board;
  19. 6-1.1-4-32 · Repealed
  20. 6-1.1-4-33 · Repealed
  21. 6-1.1-4-34 · Repealed
  22. 6-1.1-4-35 · Repealed
  23. 6-1.1-4-36 · Repealed
  24. 6-1.1-4-37 · Repealed
  25. 6-1.1-4-38 · Repealed
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