Sec. 6. (a) After the department of local government finance calculates a new assessment ratio for a school corporation and before publishing the new ratio, the department shall send a notice of the new assessment ratio to the county auditor, the county assessor, and the governing body of the school corporation. The department of local government finance shall send these notices before March 2 of each year in which the department calculates a new assessment ratio for the school corporation.
(b) Within thirty (30) days after notification of a new assessment ratio, the county auditor, the county assessor, or the governing body of the school corporation may:
(1) examine and verify the data of the department of local government finance; and
(2) make suggestions concerning the values established by the department.
(c) Before April 15 of each year in which the department of local government finance calculates a new assessment ratio for the school corporation, the department shall publish the new assessment ratio.
[Pre-1975 Property Tax Recodification Citation: 6-1-66-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.273-1999, SEC.130; P.L.90-2002, SEC.242.
Structure Indiana Code
Chapter 34. Determination of School Assessment Ratios and Adjustment Factors
6-1.1-34-2. Computation of School Corporation Assessment Ratio
6-1.1-34-4. Random Samplings of Assessed Values and True Tax Values
6-1.1-34-5. Weighing Classes of Property Within School District
6-1.1-34-6. Notice of New Assessment Ratio
6-1.1-34-8. State Funds; Distribution Formula
6-1.1-34-9. Department of Local Government Finance; Powers and Duties
6-1.1-34-10. Withholding Access to Official Records