Sec. 1.5. (a) "Assessing official" means:
(1) a township assessor (if any);
(2) a county assessor; or
(3) a member of a county property tax assessment board of appeals.
(b) The term "assessing official" does not grant a member of the county property tax assessment board of appeals primary assessing functions except as may be granted to the member by law.
As added by P.L.41-1993, SEC.3. Amended by P.L.1-1994, SEC.24; P.L.6-1997, SEC.7; P.L.88-2005, SEC.3; P.L.146-2008, SEC.45.
Structure Indiana Code
Chapter 1. General Definitions and Rules of Construction
6-1.1-1-1.5. "Assessing Official"
6-1.1-1-3. "Assessed Value" or "Assessed Valuation"
6-1.1-1-3.1. "Assisted Living Services"
6-1.1-1-3.8. "Civil Taxing Unit"
6-1.1-1-4. "Common Council of City" or "County Council"
6-1.1-1-4.5. "County Property Tax Assessment Board of Appeals"
6-1.1-1-8. "General Assessment Provisions of This Article"
6-1.1-1-8.8. "Mobile Home Community"
6-1.1-1-11. "Personal Property"
6-1.1-1-12. "Political Subdivision"
6-1.1-1-14. "Property Taxation"
6-1.1-1-16. "School Corporation"
6-1.1-1-17. "Special Assessment"
6-1.1-1-19. "Tangible Property"
6-1.1-1-23. Gender Pronoun; Singular Nouns
6-1.1-1-24. Duties of Township Assessor Assumed by County Assessor