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Indiana Code — Title 6 (Taxation)

IC 6-1.1-8.5-8

Reassessment by the department; local officials and vendors

Official textiga.in.govlast amended

under contract with local officials may not reassess
Sec. 8. (a) For purposes of:

# (1)

a reassessment of a group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2; or

# (2)

a new assessment;
the department of local government finance shall assess each industrial facility in a qualifying county.

(b) The following may not assess an industrial facility in a qualifying county:

(1) A county assessor.

(2) A township assessor.

# (3)

An assessing official.

# (4)

A vendor under contract with a county assessor or township assessor.

# (5)

A county property tax assessment board of appeals.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.92; P.L.154-2006,
SEC.8; P.L.112-2012, SEC.23; P.L.86-2018, SEC.39; P.L.159-2020, SEC.11.

Amendment history

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.92; P.L.154-2006, SEC.8; P.L.112-2012, SEC.23; P.L.86-2018, SEC.39; P.L.159-2020, SEC.11.

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Nearby sections (25 sections)
  1. 6-1.1-8.2-2 · "Taxpayer" defined
  2. 6-1.1-8.2-3 · "Tax liability" defined
  3. 6-1.1-8.2-4 · Entitlement to credit
  4. 6-1.1-8.2-5 · Determination of amount of credit
  5. 6-1.1-8.2-6 · Filing expenditure statement
  6. 6-1.1-8.5-1 · "Industrial company" defined
  7. 6-1.1-8.5-2 · "Industrial facility" defined
  8. 6-1.1-8.5-3 · "Qualifying county" defined
  9. 6-1.1-8.5-4 · Repealed
  10. 6-1.1-8.5-5 · Facility to be assessed in prescribed manner
  11. 6-1.1-8.5-6 · County assessor to provide list of industrial facilities…
  12. 6-1.1-8.5-7 · Notice of newly constructed facilities
  13. 6-1.1-8.5-8 · Reassessment by the department; local officials and…
  14. 6-1.1-8.5-9 · Support of department's assessor
  15. 6-1.1-8.5-10 · Certification of true tax values
  16. 6-1.1-8.5-11 · Appeal of industrial facility assessment to the Indiana…
  17. 6-1.1-8.5-12 · Rules
  18. 6-1.1-8.5-13 · Conflicts with provisions in other chapters
  19. 6-1.1-8.7-1 · "Industrial company" and "department"
  20. 6-1.1-8.7-2 · "Industrial facility"
  21. 6-1.1-8.7-3 · Petitions for reassessment of industrial facilities
  22. 6-1.1-8.7-4 · Assessments by department of local government finance
  23. 6-1.1-8.7-5 · Scheduling of assessments
  24. 6-1.1-8.7-6 · Support from county assessors
  25. 6-1.1-8.7-7 · Certification of values; appeal and review
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