Ind. Code § 6-1.1-8.5-8 – Reassessment by the department; local officials and vendors under contract with local officials may not reassess

(a) For purposes of:
1. (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. (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. (1) A county assessor.
2. (2) A township assessor.
3. (3) An assessing official.
4. (4) A vendor under contract with a county assessor or township assessor.
5. (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.