Indiana Code — Title 6 (Taxation)
IC 6-1.1-4-4.9
Required documentation of changes by assessor; reason that
Official textiga.in.govlast amended
change was made
Sec. 4.9. (a) This section applies to an assessment:
# (1)
under section 4.2 or 4.5 of this chapter or another law; and
# (2)
occurring after December 31, 2023.
(b) If the township assessor, or the county assessor if there is no township assessor for the township, changes the underlying parcel characteristics, including age, grade, or condition, of a property from the previous year's assessment date, the township or county assessor shall document:
(1) each change; and
(2) the reason that each change was made.
As added by P.L.236-2023, SEC.15.
Amendment history
As added by P.L.236-2023, SEC.15.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-3-29 · Depreciable personal property 30% minimum valuation
- 6-1.1-4-1 · Place of assessment; person liable
- 6-1.1-4-2 · Assessment of property held by fiduciary
- 6-1.1-4-3 · Heirs or devisees; assessment
- 6-1.1-4-4 · Expired
- 6-1.1-4-4.2 · County reassessment plan; approval by department of local
- 6-1.1-4-4.3 · Repealed
- 6-1.1-4-4.4 · Repealed
- 6-1.1-4-4.5 · Annual adjustment of assessed value of real property;…
- 6-1.1-4-4.6 · Department of local government finance setting of annual
- 6-1.1-4-4.7 · Training of assessors and county auditors in sales…
- 6-1.1-4-4.8 · Reassessment of covered projects
- 6-1.1-4-4.9 · Required documentation of changes by assessor; reason that
- 6-1.1-4-5 · Repealed
- 6-1.1-4-5.5 · Petition for reassessment under county reassessment plan
- 6-1.1-4-6 · Reassessment order
- 6-1.1-4-7 · Repealed
- 6-1.1-4-8 · Repealed
- 6-1.1-4-9 · Reassessment resolution of department of local government
- 6-1.1-4-10 · Notice of reassessments; publication
- 6-1.1-4-11 · Destroyed property; order of reassessment by county…
- 6-1.1-4-11.5 · Reassessment of parcels affected by flooding; petition;
- 6-1.1-4-12 · Circumstances under which undeveloped land may be
- 6-1.1-4-12.4 · "Oil or gas interest"; assessment
- 6-1.1-4-12.5 · Repealed