Sec. 16. (a) An action under this section is subject to section 5.5 of this chapter.
(b) If an owner of existing contiguous parcels makes a written request that includes a legal description of the existing contiguous parcels sufficient for the assessing official to identify each parcel and the area of all contiguous parcels, the assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel to the extent that the existing contiguous parcels are in a single taxing district and the same section. For existing contiguous parcels in more than one (1) taxing district or one (1) section, the assessing official shall, upon written request by the owner, consolidate the existing contiguous parcels in each taxing district and each section into a single parcel. An assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel if the assessing official has knowledge that an improvement to the real property is located on or otherwise significantly affects the parcels.
As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2; P.L.113-2010, SEC.20.
Structure Indiana Code
Chapter 5. Real Property Assessment Records
6-1.1-5-2. Index Numbering System
6-1.1-5-3. Plats; Entry on Tax List
6-1.1-5-5. Change of Ownership; Partition; Apportionment of Assessed Value and Delinquent Taxes
6-1.1-5-6. Partition or Transfer of Real Property; Transcript of Judgment; Entry in Transfer Book
6-1.1-5-7. Heirs or Devisees; Transfer on Tax Duplicate
6-1.1-5-8. List of Property; Delivery to Township or County Assessor
6-1.1-5-9. Duties and Authority of Assessors in County Containing a Consolidated City
6-1.1-5-9.1. Townships of 35,000 or More Population; Plats and Lists
6-1.1-5-10. Tract Descriptions; Delivery of Title Papers
6-1.1-5-11. Rules for Determining Land Within Tract; Required Survey
6-1.1-5-13. Personal Property Return; Information Relating to Real Property
6-1.1-5-14. Delivery of Real Property List
6-1.1-5-15. Assessment Registration Notices; Building Permits
6-1.1-5-16. Consolidation of Contiguous Parcels Into Single Parcel