Indiana Code
Chapter 4. Procedures for Real Property Assessment
6-1.1-4-21. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(1) part; (2) part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.2; P.L.146-2008, SEC.75; P.L.112-2012, SEC.14. Repealed by P.L.245-2015, SEC.5.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 4. Procedures for Real Property Assessment

6-1.1-4-1. Place of Assessment; Person Liable

6-1.1-4-2. Assessment of Property Held by Fiduciary

6-1.1-4-3. Heirs or Devisees; Assessment

6-1.1-4-4.2. County Reassessment Plan; Approval by Department of Local Government Finance

6-1.1-4-4.3. Repealed

6-1.1-4-4.4. Repealed

6-1.1-4-4.5. Annual Adjustment of Assessed Value of Real Property; State Review and Certification; Base Rate Methodology; Adjustment in Assessed Value Based on Estimated True Tax Value

6-1.1-4-4.6. Department of Local Government Finance Setting of Annual Adjustment Factors if County Assessor Fails to Set; Equalization of Factors; Notice and Hearing; Applicability

6-1.1-4-4.7. Training of Assessors and County Auditors in Sales Disclosure Form Verification

6-1.1-4-4.8. Reassessment of Covered Projects

6-1.1-4-5. Repealed

6-1.1-4-5.5. Petition for Reassessment Under County Reassessment Plan

6-1.1-4-6. Reassessment Order

6-1.1-4-7. Repealed

6-1.1-4-8. Repealed

6-1.1-4-9. Reassessment Resolution of Department of Local Government Finance; Hearing; Reassessment Order

6-1.1-4-10. Notice of Reassessments; Publication

6-1.1-4-11. Destroyed Property; Order of Reassessment by County Assessor

6-1.1-4-11.5. Reassessment of Parcels Affected by Flooding; Petition; Applicable Dates; Refund; Publication of Notice

6-1.1-4-12. Circumstances Under Which Undeveloped Land May Be Reassessed

6-1.1-4-12.4. "Oil or Gas Interest"; Assessment

6-1.1-4-12.5. Repealed

6-1.1-4-12.6. Assessed Value of Oil or Gas Interests; Schedule; Penalty

6-1.1-4-13. Agricultural Land; Assessment; Soil Productivity Factors

6-1.1-4-13.2. Calculation of Statewide Agricultural Land Base Rate Value per Acre for the 2015 Assessment Date

6-1.1-4-13.5. Repealed

6-1.1-4-13.6. Determination and Review of Land Values

6-1.1-4-13.8. Repealed

6-1.1-4-14. Adjacent Property Holders; Assessment or Exemption of Various Rights-of-Way

6-1.1-4-14.1. Division and Transfer of Small Parcels Owned by County or Municipality to Adjacent Property Owners; Assessment

6-1.1-4-15. Appraisal; Examination of Buildings

6-1.1-4-16. Assessors' Assistants; Appropriation

6-1.1-4-17. Employment of Professional Appraisers as Technical Advisors

6-1.1-4-18. Repealed

6-1.1-4-18.5. Professional Appraisal; Contract for Services; Bids Required

6-1.1-4-19. Repealed

6-1.1-4-19.5. Professional Appraising Services; Standard Contract or Contract Provisions

6-1.1-4-20. Professional Appraisal; Contract Deadline

6-1.1-4-21. Repealed

6-1.1-4-21.4. Appraisal Completion Date and Reporting Requirements Under County Reassessment Plan

6-1.1-4-21.5. Repealed

6-1.1-4-22. Amounts of Assessment or Reassessment; Notice

6-1.1-4-23. Repealed

6-1.1-4-24. Notice to County Auditor of Assessed Value

6-1.1-4-25. Record Keeping; Electronic Data Files

6-1.1-4-26. Adoption or Promulgation of Documents by the Department of Local Government Finance

6-1.1-4-27. Repealed

6-1.1-4-27.5. Property Reassessment Fund; Tax Levies; Petition to Increase Levy; Appeal

6-1.1-4-28. Repealed

6-1.1-4-28.5. Property Reassessment Funds; Use of Money; Soil Maps

6-1.1-4-29. Expenses of Reassessment

6-1.1-4-30. Interim Assessments or Reassessments; Rules and Regulations

6-1.1-4-31. Department of Local Government Finance Check of Local Assessment Activities; State Conducted Activities; Payment of Bills for Services; Determinations by County Commissioners or City-County Council

6-1.1-4-31.5. State Conducted Assessment or Reassessment; Notice; State Contract With Appraising Firm; State Review of Contract; Land Values; Contract Payment; Severability

6-1.1-4-31.6. Informal Hearings by Professional Appraiser Contractor; Informal Hearing Required to Preserve Right to Appeal Assessment; Notice; Rules; Contract Payment

6-1.1-4-31.7. Appeal of Assessment or Reassessment to Indiana Board; Indiana Board Contract With Special Master; Hearings; Rules; Appeal to Tax Court

6-1.1-4-32. Repealed

6-1.1-4-33. Repealed

6-1.1-4-34. Repealed

6-1.1-4-35. Repealed

6-1.1-4-36. Repealed

6-1.1-4-37. Repealed

6-1.1-4-38. Repealed

6-1.1-4-39. Assessment of Rental Property and Mobile Homes; Low Income Rental Housing Exclusion

6-1.1-4-39.5. Assessment of Qualified Real Property

6-1.1-4-40. Exclusion of Federal Income Tax Credits in the Determination of the Assessed Value of Low Income Housing Tax Credit Property

6-1.1-4-41. Assessment of Low Income Rental Housing

6-1.1-4-42. True Tax Value of Golf Course Real Property Determined Using Income Capitalization; Information Provided by Golf Course Owners; Uniform Income Capitalization Tables; Department of Local Government Finance Administration

6-1.1-4-43. Repealed

6-1.1-4-43.5. Assessment of Certain Commercial Property; Cost Approach; Standard Construction Cost per Square Foot; Separate Account for Purposes of a Review

6-1.1-4-44. Repealed

6-1.1-4-44.5. Land Classified as Residential Excess Land; Application of an Influence Factor to Recognize Reduced Acreage Value

6-1.1-4-45. Assessment of Land on Which an Outdoor Sign Is Located

6-1.1-4-46. Assessment of Self-Service Storage Facility