Indiana Code
Article 1.1. Property Taxes
Chapter 4. Procedures for Real Property Assessment

6-1.1-4-4.2. County Reassessment Plan; Approval by Department of Local Government Finance - Sec. 4.2. (a) The county assessor of each county shall,...

6-1.1-4-4.3. Repealed - As added by P.L.235-2013, SEC.1. Repealed by P.L.97-2014, SEC.1.

6-1.1-4-4.4. Repealed - As added by P.L.113-2010, SEC.13. Amended by P.L.245-2015, SEC.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 Repealed...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 - Sec. 4.5. (a) The department of local government finance shall...

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 - Sec. 4.6. (a) If a county assessor fails before July...

6-1.1-4-4.7. Training of Assessors and County Auditors in Sales Disclosure Form Verification - Sec. 4.7. The department of local government finance shall provide...

6-1.1-4-4.8. Reassessment of Covered Projects - Sec. 4.8. (a) As used in this section, "covered project"...

6-1.1-4-5. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.] Formerly: Acts 1975,...

6-1.1-4-5.5. Petition for Reassessment Under County Reassessment Plan - Sec. 5.5. (a) A petition for the reassessment of a...

6-1.1-4-6. Reassessment Order - Sec. 6. If the department of local government finance determines...

6-1.1-4-7. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-26-8 part.] Formerly: Acts 1975,...

6-1.1-4-8. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-26-8 part.] Formerly: Acts 1975,...

6-1.1-4-9. Reassessment Resolution of Department of Local Government Finance; Hearing; Reassessment Order - Sec. 9. In order to maintain a just and equitable...

6-1.1-4-10. Notice of Reassessments; Publication - Sec. 10. A notice required by section 9 of this...

6-1.1-4-11. Destroyed Property; Order of Reassessment by County Assessor - Sec. 11. (a) If a substantial amount of real and...

6-1.1-4-11.5. Reassessment of Parcels Affected by Flooding; Petition; Applicable Dates; Refund; Publication of Notice - Sec. 11.5. (a) This section applies to one (1) or...

6-1.1-4-12. Circumstances Under Which Undeveloped Land May Be Reassessed - Sec. 12. (a) As used in this section, "land developer"...

6-1.1-4-12.4. "Oil or Gas Interest"; Assessment - Sec. 12.4. (a) For purposes of this section, the term...

6-1.1-4-12.5. Repealed - Formerly: Acts 1975, P.L.48, SEC.3. Repealed by P.L.198-2001, SEC.122.

6-1.1-4-12.6. Assessed Value of Oil or Gas Interests; Schedule; Penalty - Sec. 12.6. (a) For purposes of this section, the term...

6-1.1-4-13. Agricultural Land; Assessment; Soil Productivity Factors - Sec. 13. (a) In assessing or reassessing land, the land...

6-1.1-4-13.2. Calculation of Statewide Agricultural Land Base Rate Value per Acre for the 2015 Assessment Date - Sec. 13.2. Notwithstanding the provisions of this chapter and any...

6-1.1-4-13.5. Repealed - As added by Acts 1981, P.L.64, SEC.1. Amended by P.L.12-1992,...

6-1.1-4-13.6. Determination and Review of Land Values - Sec. 13.6. (a) The county assessor shall determine the values...

6-1.1-4-13.8. Repealed - As added by P.L.198-2001, SEC.11. Amended by P.L.228-2005, SEC.6. Repealed...

6-1.1-4-14. Adjacent Property Holders; Assessment or Exemption of Various Rights-of-Way - Sec. 14. (a) Except as provided in subsection (b), land...

6-1.1-4-14.1. Division and Transfer of Small Parcels Owned by County or Municipality to Adjacent Property Owners; Assessment - Sec. 14.1. (a) This section does not apply to land...

6-1.1-4-15. Appraisal; Examination of Buildings - Sec. 15. (a) If real property is subject to assessment...

6-1.1-4-16. Assessors' Assistants; Appropriation - Sec. 16. (a) For purposes of making a reassessment of...

6-1.1-4-17. Employment of Professional Appraisers as Technical Advisors - Sec. 17. (a) Subject to the requirements of section 18.5...

6-1.1-4-18. Repealed - [Pre-1975 Property Tax Recodification Citations: 6-1-26-4(c) part; 6-1-26-4.1 part.] Formerly:...

6-1.1-4-18.5. Professional Appraisal; Contract for Services; Bids Required - Sec. 18.5. (a) A county assessor may not use the...

6-1.1-4-19. Repealed - [Pre-1975 Property Tax Recodification Citations: 6-1-26-4.1 part; 6-1-26-4.2.] Formerly: Acts...

6-1.1-4-19.5. Professional Appraising Services; Standard Contract or Contract Provisions - Sec. 19.5. (a) The department of local government finance shall...

6-1.1-4-20. Professional Appraisal; Contract Deadline - Sec. 20. The department of local government finance may establish...

6-1.1-4-21. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(1) part; (2) part.] Formerly:...

6-1.1-4-21.4. Appraisal Completion Date and Reporting Requirements Under County Reassessment Plan - Sec. 21.4. (a) The appraisals of the parcels in a...

6-1.1-4-21.5. Repealed - As added by Acts 1981, P.L.64, SEC.2. Amended by P.L.76-1987,...

6-1.1-4-22. Amounts of Assessment or Reassessment; Notice - Sec. 22. (a) If any assessing official assesses or reassesses...

6-1.1-4-23. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(3).] Formerly: Acts 1975, P.L.47,...

6-1.1-4-24. Notice to County Auditor of Assessed Value - Sec. 24. Immediately following an assessment or reassessment of real...

6-1.1-4-25. Record Keeping; Electronic Data Files - Sec. 25. (a) Each township assessor and each county assessor...

6-1.1-4-26. Adoption or Promulgation of Documents by the Department of Local Government Finance - Sec. 26. The department of local government finance may adopt...

6-1.1-4-27. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-26-1(e) part.] Formerly: Acts 1975,...

6-1.1-4-27.5. Property Reassessment Fund; Tax Levies; Petition to Increase Levy; Appeal - Sec. 27.5. (a) The auditor of each county shall establish...

6-1.1-4-28. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-26-1(e) part.] Formerly: Acts 1975,...

6-1.1-4-28.5. Property Reassessment Funds; Use of Money; Soil Maps - Sec. 28.5. (a) Money assigned to a property reassessment fund...

6-1.1-4-29. Expenses of Reassessment - Sec. 29. (a) The expenses of a reassessment, except those...

6-1.1-4-30. Interim Assessments or Reassessments; Rules and Regulations - Sec. 30. In making any assessment or reassessment of real...

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 - Sec. 31. (a) The department of local government finance shall...

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 - Sec. 31.5. (a) As used in this section, "department" refers...

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 - Sec. 31.6. (a) Subject to the other requirements of this...

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 - Sec. 31.7. (a) As used in this section, "special master"...

6-1.1-4-32. Repealed - As added by P.L.151-2001, SEC.2. Amended by P.L.90-2002, SEC.45; P.L.151-2002,...

6-1.1-4-33. Repealed - As added by P.L.235-2003, SEC.3. Repealed by P.L.1-2007, SEC.248.

6-1.1-4-34. Repealed - As added by P.L.235-2003, SEC.4. Amended by P.L.23-2004, SEC.4. Repealed...

6-1.1-4-35. Repealed - As added by P.L.1-2004, SEC.4; P.L.23-2004, SEC.5. Amended by P.L.88-2005,...

6-1.1-4-36. Repealed - As added by P.L.1-2004, SEC.5 and P.L.23-2004, SEC.6. Repealed by...

6-1.1-4-37. Repealed - As added by P.L.1-2004, SEC.6 and P.L.23-2004, SEC.7. Repealed by...

6-1.1-4-38. Repealed - As added by P.L.1-2004, SEC.7 and P.L.23-2004, SEC.8. Repealed by...

6-1.1-4-39. Assessment of Rental Property and Mobile Homes; Low Income Rental Housing Exclusion - Sec. 39. (a) For assessment dates after February 28, 2005,...

6-1.1-4-39.5. Assessment of Qualified Real Property - Sec. 39.5. (a) As used in this section, "qualified real...

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 - Sec. 40. The value of federal income tax credits awarded...

6-1.1-4-41. Assessment of Low Income Rental Housing - Sec. 41. (a) For purposes of this section, "low income...

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 - Sec. 42. (a) This section applies to assessment dates after...

6-1.1-4-43. Repealed - As added by P.L.249-2015, SEC.8. Amended by P.L.149-2016, SEC.20. 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 - Effective 1-1-2023. Sec. 43.5. (a) This section applies to a...

6-1.1-4-44. Repealed - As added by P.L.249-2015, SEC.9. Repealed by P.L.204-2016, SEC.11.

6-1.1-4-44.5. Land Classified as Residential Excess Land; Application of an Influence Factor to Recognize Reduced Acreage Value - Sec. 44.5. (a) This section applies to a real property...

6-1.1-4-45. Assessment of Land on Which an Outdoor Sign Is Located - Sec. 45. (a) This section applies to assessment dates after...

6-1.1-4-46. Assessment of Self-Service Storage Facility - Sec. 46. (a) This section applies to assessment dates after...

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Indiana Code Article 1.1. Property Taxes Chapter 4. Procedures for Real Property Assessment

Indiana Code
Article 1.1. Property Taxes
Chapter 4. Procedures for Real Property Assessment