Sec. 21.4. (a) The appraisals of the parcels in a group under a county's reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows:
(1) The appraisal of one-third (1/3) of the parcels shall be completed before August 1 of the year in which the group's reassessment under the county reassessment plan begins.
(2) The appraisal of two-thirds (2/3) of the parcels shall be completed before November 1 of the year in which the group's reassessment under the county reassessment plan begins.
(3) The appraisal of all the parcels shall be completed before January 1 of the year following the year in which the group's reassessment under the county reassessment plan begins.
(b) If a county assessor employs a professional appraiser or a professional appraisal firm to make real property appraisals of a group of parcels under a county's reassessment plan, the professional appraiser or appraisal firm must file appraisal reports with the county assessor by the dates set forth in subsection (a).
As added by P.L.112-2012, SEC.15. Amended by P.L.111-2014, SEC.12.
Structure Indiana Code
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
6-1.1-4-4.7. Training of Assessors and County Auditors in Sales Disclosure Form Verification
6-1.1-4-4.8. Reassessment of Covered Projects
6-1.1-4-5.5. Petition for Reassessment Under County Reassessment Plan
6-1.1-4-10. Notice of Reassessments; Publication
6-1.1-4-11. Destroyed Property; Order of Reassessment by County Assessor
6-1.1-4-12. Circumstances Under Which Undeveloped Land May Be Reassessed
6-1.1-4-12.4. "Oil or Gas Interest"; Assessment
6-1.1-4-12.6. Assessed Value of Oil or Gas Interests; Schedule; Penalty
6-1.1-4-13. Agricultural Land; Assessment; Soil Productivity Factors
6-1.1-4-13.6. Determination and Review of Land Values
6-1.1-4-14. Adjacent Property Holders; Assessment or Exemption of Various Rights-of-Way
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
6-1.1-4-18.5. Professional Appraisal; Contract for Services; Bids Required
6-1.1-4-19.5. Professional Appraising Services; Standard Contract or Contract Provisions
6-1.1-4-20. Professional Appraisal; Contract Deadline
6-1.1-4-21.4. Appraisal Completion Date and Reporting Requirements Under County Reassessment Plan
6-1.1-4-22. Amounts of Assessment or Reassessment; Notice
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
6-1.1-4-27.5. Property Reassessment Fund; Tax Levies; Petition to Increase Levy; Appeal
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
6-1.1-4-39. Assessment of Rental Property and Mobile Homes; Low Income Rental Housing Exclusion
6-1.1-4-39.5. Assessment of Qualified Real Property
6-1.1-4-41. Assessment of Low Income Rental Housing
6-1.1-4-45. Assessment of Land on Which an Outdoor Sign Is Located