Sec. 9. (a) Subject to subsections (b) and (c), the department of local government finance may adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 at any time after a reassessment has begun under a county's reassessment plan.
(b) Any rules adopted by the department of local government finance for the appraisal of real property may not apply to any appraisal contemporaneously being conducted under a county's reassessment plan. Rules adopted by the department of local government finance may first apply to the reassessment phase beginning in the following calendar year under a county's reassessment plan.
(c) The department of local government finance may adopt rules under IC 4-22-2 after June 30, 2016, and before September 1, 2017, that:
(1) concern or include market segmentation under section 6 of this chapter; and
(2) affect assessments for the January 1, 2018, assessment date.
As added by P.L.14-1983, SEC.3. Amended by P.L.55-1986, SEC.3; P.L.90-2002, SEC.225; P.L.112-2012, SEC.44; P.L.255-2017, SEC.19; P.L.86-2018, SEC.61; P.L.257-2019, SEC.62.
Structure Indiana Code
Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns
6-1.1-31-1. Duties of Department; Rules
6-1.1-31-4. Copies of Promulgations
6-1.1-31-5. True Tax Value; Factors Considered by Assessing Officials
6-1.1-31-7. Assessment of Personal Property; Classification
6-1.1-31-8. Exchange of Information With Other States or United States
6-1.1-31-9. Reassessment; Adoption of Rules
6-1.1-31-11.5. Rules Governing Practice of Representatives in Proceedings
6-1.1-31-12. Rules Governing Reduction and Increase of Assessed Valuations