The department of local government finance shall:
- (1) conduct continuing studies in the areas in which the department of local government finance operates;
(2) make periodic field surveys and audits of:
- (A) tax rolls;
- (B) plat books;
- (C) building permits;
- (D) real estate transfers; and
- (E) other data that may be useful in checking property valuations or taxpayer returns;
- (3) assist with the department of local government finance's test checks of property valuations to serve as the basis for special reassessments under this article;
- (4) assist with the department of local government finance's review of each coefficient of dispersion study for each township and county;
- (5) assist with the department of local government finance's review of each sales assessment ratio study for each township and county; and
(6) report annually to the executive director of the legislative services agency, in an electronic format under IC 5-14-6 , the information obtained or determined under this section for use by the executive director and the general assembly, including:
- (A) all information obtained by the department of local government finance from units of local government; and
(B) all information included in:
- (i) the local government data base; and
- (ii) any other data compiled by the department of local government finance.
As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss), SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64; P.L.182-2009(ss), SEC.169; P.L.257-2013, SEC.30; P.L.203-2016, SEC.14; P.L.236-2023, SEC.53.