Indiana Code
Chapter 15. County Assessor
36-2-15-5. Duties; Transfer of Duties

Sec. 5. (a) The county assessor shall perform the functions assigned by statute to the county assessor, including the following:
(1) Countywide equalization.
(2) Selection and maintenance of a countywide computer system.
(3) Certification of gross assessments to the county auditor.
(4) Discovery of omitted property.
(5) In:
(A) a township in which the transfer of duties of the elected township assessor is required by subsection (c); or
(B) a township in which the duties relating to the assessment of tangible property are not required to be performed by a township assessor elected under IC 36-6-5;
performance of the assessment duties prescribed by IC 6-1.1.
(b) A transfer of duties between assessors does not affect:
(1) any assessment, assessment appeal, or other official action made by an assessor before the transfer; or
(2) any pending action against, or the rights of any party that may possess a legal claim against, an assessor that is not described in subdivision (1).
Any assessment, assessment appeal, or other official action of an assessor made by the assessor within the scope of the assessor's official duties before the transfer is considered as having been made by the assessor to whom the duties are transferred.
(c) If the individual elected to the office of township assessor has not attained the assessor-appraiser certification level required by IC 36-6-5-1 before the date the term of office begins, the assessment duties prescribed by IC 6-1.1 that would otherwise be performed in the township by the township assessor are transferred to the county assessor on that date. If assessment duties in a township are transferred to the county assessor under this subsection, those assessment duties are transferred back to the township assessor if at a later election an individual who has attained the assessor-appraiser certification level required by IC 36-6-5-1 is elected to the office of township assessor.
[Pre-Local Government Recodification Citation: 17-3-69.5-4.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.6-1997, SEC.206; P.L.90-2002, SEC.469; P.L.219-2007, SEC.108; P.L.3-2008, SEC.261; P.L.146-2008, SEC.693; P.L.76-2014, SEC.65; P.L.167-2015, SEC.7.