Chapter 4 - PROCEDURES FOR REAL PROPERTY ASSESSMENT

Section 6-1.1-4-1 - Place of assessment; person liable
Section 6-1.1-4-2 - Assessment of property held by fiduciary
Section 6-1.1-4-3 - Heirs or devisees; assessment
Section 6-1.1-4-4 - Expired
Section 6-1.1-4-4.2 - County reassessment plan; approval by department of local government finance
Section 6-1.1-4-4.3 - [Repealed] (§§ 6-1.1-4-4.3 — 6-1.1-4-43)
Section 6-1.1-4-4.4 - [Repealed] (§§ 6-1.1-4-4.4 — 6-1.1-4-44)
Section 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
Section 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
Section 6-1.1-4-4.7 - Training of assessors and county auditors in sales disclosure form verification
Section 6-1.1-4-4.8 - Reassessment of covered projects
Section 6-1.1-4-5 - [Repealed]
Section 6-1.1-4-5.5 - Petition for reassessment under county reassessment plan
Section 6-1.1-4-6 - Reassessment order
Section 6-1.1-4-7 - [Repealed]
Section 6-1.1-4-8 - [Repealed]
Section 6-1.1-4-9 - Reassessment resolution of department of local government finance; hearing; reassessment order
Section 6-1.1-4-10 - Notice of reassessments; publication
Section 6-1.1-4-11 - Destroyed property; order of reassessment by county assessor
Section 6-1.1-4-11.5 - Reassessment of parcels affected by flooding; petition; applicable dates; refund; publication of notice
Section 6-1.1-4-12 - Circumstances under which undeveloped land may be reassessed
Section 6-1.1-4-12.4 - "Oil or gas interest"; assessment
Section 6-1.1-4-12.5 - [Repealed]
Section 6-1.1-4-12.6 - Assessed value of oil or gas interests; schedule; penalty
Section 6-1.1-4-13 - Agricultural land; assessment; soil productivity factors
Section 6-1.1-4-13.2 - Calculation of statewide agricultural land base rate value per acre for the 2015 assessment date
Section 6-1.1-4-13.5 - [Repealed]
Section 6-1.1-4-13.6 - Determination and review of land values
Section 6-1.1-4-13.8 - [Repealed]
Section 6-1.1-4-14 - Adjacent property holders; assessment or exemption of various rights-of-way
Section 6-1.1-4-14.1 - Division and transfer of small parcels owned by county or municipality to adjacent property owners; assessment
Section 6-1.1-4-15 - Appraisal; examination of buildings
Section 6-1.1-4-16 - Assessors' assistants; appropriation
Section 6-1.1-4-17 - Employment of professional appraisers as technical advisors
Section 6-1.1-4-18 - [Repealed]
Section 6-1.1-4-18.5 - Professional appraisal; contract for services; bids required
Section 6-1.1-4-19 - [Repealed]
Section 6-1.1-4-19.5 - Professional appraising services; standard contract or contract provisions
Section 6-1.1-4-20 - Professional appraisal; contract deadline
Section 6-1.1-4-21 - [Repealed]
Section 6-1.1-4-21.4 - Appraisal completion date and reporting requirements under county reassessment plan
Section 6-1.1-4-21.5 - [Repealed]
Section 6-1.1-4-22 - Amounts of assessment or reassessment; notice
Section 6-1.1-4-23 - [Repealed]
Section 6-1.1-4-24 - Notice to county auditor of assessed value
Section 6-1.1-4-25 - Record keeping; electronic data files
Section 6-1.1-4-26 - Adoption or promulgation of documents by the department of local government finance
Section 6-1.1-4-27 - [Repealed]
Section 6-1.1-4-27.5 - Property reassessment fund; tax levies; petition to increase levy; appeal
Section 6-1.1-4-28 - [Repealed]
Section 6-1.1-4-28.5 - Property reassessment funds; use of money; soil maps
Section 6-1.1-4-29 - Expenses of reassessment
Section 6-1.1-4-30 - Interim assessments or reassessments; rules and regulations
Section 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
Section 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
Section 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
Section 6-1.1-4-31.7 - [Effective Until 7/1/2024] Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court
Section 6-1.1-4-31.7 - [Effective 7/1/2024] Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court
Section 6-1.1-4-32 - [Repealed]
Section 6-1.1-4-33 - [Repealed]
Section 6-1.1-4-34 - [Repealed]
Section 6-1.1-4-35 - [Repealed]
Section 6-1.1-4-36 - [Repealed]
Section 6-1.1-4-37 - [Repealed]
Section 6-1.1-4-38 - [Repealed]
Section 6-1.1-4-39 - Assessment of rental property and mobile homes; low income rental housing exclusion; appraisal approach; burden of proof
Section 6-1.1-4-39.5 - Assessment of qualified real property
Section 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
Section 6-1.1-4-41 - Assessment of low income rental housing
Section 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
Section 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
Section 6-1.1-4-44.5 - Land classified as residential excess land; application of an influence factor to recognize reduced acreage value
Section 6-1.1-4-45 - Assessment of land on which an outdoor sign is located
Section 6-1.1-4-46 - Assessment of self-service storage facility