1. (a) The county fiscal body may adopt a resolution to transfer the duties of a township assessor to the county assessor if all of the following apply:

   1. (1) The office of township assessor has been vacant for at least ninety (90) days.
   2. (2) A caucus was held under IC 3-13-11 but failed to fill the vacancy described in subdivision (1).
   3. (3) The township board for that township has adopted a resolution approving the transfer of duties of the township assessor to the county assessor.
   4. (4) The township trustee for that township has approved, in writing, the transfer of duties of the township assessor to the county assessor.

2. (b) The following apply in a county in which the county fiscal body adopts a resolution under subsection (a):

   1. (1) The office of township assessor for that township is abolished.
   2. (2) All the powers and duties of the township assessor are transferred to the county assessor of the county in which the township is located.

   3. (3) All of the following are transferred to the county assessor:

      1. (A) All employment positions of all employees of the township assessor.
      2. (B) The real and personal property of the township assessor.
      3. (C) The outstanding obligations of the township assessor.
      4. (D) The funds of the township assessor.

   4. (4) The county auditor shall transfer to the county assessor all revenue received by the township:

      1. (A) through the date that the office of the township assessor becomes vacant; and
      2. (B) for the purpose of carrying out property assessment duties.
3. (c) The county fiscal body shall include in the resolution adopted under subsection (a) any additional items necessary to effectuate the transfer of duties from the township assessor to the county assessor.
4. (d) This section expires January 2, 2027.

As added by P.L.134-2026, SEC.12.