IC 6-1.1-4 – Procedures for Real Property Assessment | Midpage

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Indiana Code

Chapter 4

IC 6-1.1-4

Procedures for Real Property Assessment

1Place of assessment; person liable 2Assessment of property held by fiduciary 3Heirs or devisees; assessment 4Expired 4.2County reassessment plan; approval by department of local government finance 4.3Repealed 4.4Repealed 4.5Annual adjustment of assessed value of real property; state review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value 4.6Department of local government finance setting of annual adjustment factors if county assessor fails to set; equalization of factors; notice and hearing; applicability 4.7Training of assessors and county auditors in sales disclosure form verification 4.8Reassessment of covered projects 4.9Required documentation of changes by assessor; reason that change was made 5Repealed 5.5Petition for reassessment under county reassessment plan 6Reassessment order 7Repealed 8Repealed 9Reassessment resolution of department of local government finance; hearing; reassessment order 10Notice of reassessments; publication 11Destroyed property; order of reassessment by county assessor 11.5Reassessment of parcels affected by flooding; petition; applicable dates; refund; publication of notice 12Circumstances under which undeveloped land may be reassessed 12.4"Oil or gas interest"; assessment 12.5Repealed 12.6Assessed value of oil or gas interests; schedule; penalty 13Agricultural land; assessment; soil productivity factors 13.2Calculation of statewide agricultural land base rate value per acre for the 2015 assessment date 13.5Repealed 13.6Determination and review of land values; certification; notice 13.8Repealed 14Adjacent property holders; assessment or exemption of various rights-of-way 14.1Division and transfer of small parcels owned by county or municipality to adjacent property owners; assessment 15Appraisal; examination of buildings 16Assessors' assistants; appropriation 17Employment of professional appraisers as technical advisors 18Repealed 18.5Professional appraisal; contract for services; bids required 19Repealed 19.5Professional appraising services; standard contract or contract provisions 20Professional appraisal; contract deadline 21Repealed 21.4Appraisal completion date and reporting requirements under county reassessment plan 21.5Repealed 22Amounts of assessment or reassessment; notice 23Repealed 24Notice to county auditor of assessed value 25Record keeping; electronic data files 26Adoption or promulgation of documents by the department of local government finance 27Repealed 27.5Property reassessment fund; tax levies; petition to increase levy; appeal 28Repealed 28.5Property reassessment funds; use of money; soil maps 29Expenses of reassessment 30Interim assessments or reassessments; rules and regulations 31Department of local government finance check of local assessment activities; state conducted activities; payment of bills for services; determinations by county commissioners or city-county council 31.5State conducted assessment or reassessment; notice; state contract with appraising firm; state review of contract; land values; contract payment; severability 31.6Informal hearings by professional appraiser contractor; informal hearing required to preserve right to appeal assessment; notice; rules; contract payment 31.7Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court 32Repealed 33Repealed 34Repealed 35Repealed 36Repealed 37Repealed 38Repealed 39Assessment of rental property and mobile homes; low income rental housing exclusion; appraisal approach; burden of proof 39.5Assessment of qualified real property 40Exclusion of federal income tax credits in the determination of the assessed value of low income housing tax credit property 41Assessment of low income rental housing 42True tax value of golf course real property determined using income capitalization; information provided by golf course owners; uniform income capitalization tables; department of local government f 43Repealed 43.5Assessment of certain commercial property; cost approach; standard construction cost per square foot; separate account for purposes of a review 44Repealed 44.5Land classified as residential excess land; application of an influence factor to recognize reduced acreage value 45Assessment of land on which an outdoor sign is located 46Assessment of self-service storage facility 47Community land trust assessed value