Membership; qualifications; quorum; term
Sec. 1. (a) Each county shall have a county property tax
assessment board of appeals composed of individuals who are at
least eighteen (18) years of age and knowledgeable in the valuation
of property. In addition to the county assessor, only one (1) other
individual who is an officer or employee of a county or township
may serve on the board of appeals in the county in which the
individual is an officer or employee. Subject to subsections (d) and
(e), the fiscal body of the county shall appoint two (2) individuals to
the board. At least one (1) of the members appointed by the county
fiscal body must be a certified level two assessor-appraiser. Subject
to subsections (d) and (e), the board of commissioners of the county
shall appoint two (2) freehold members so that not more than three
(3) of the five (5) members may be of the same political party and so
that at least three (3) of the five (5) members are residents of the
county. At least one (1) of the members appointed by the board of
county commissioners must be a certified level two
assessor-appraiser. If the county assessor is a certified level two
assessor-appraiser, the board of county commissioners may waive the
requirement in this subsection that one (1) of the freehold members
appointed by the board of county commissioners must be a certified
level two assessor-appraiser. A person appointed to a property tax
assessment board of appeals may serve on the property tax
assessment board of appeals of another county at the same time. The
members of the board shall elect a president. The employees of the
county assessor shall provide administrative support to the property
tax assessment board of appeals. The county assessor is a voting
member of the property tax assessment board of appeals. The county
assessor shall serve as secretary of the board. The secretary shall
keep full and accurate minutes of the proceedings of the board. A
majority of the board that includes at least one (1) certified level two
assessor-appraiser constitutes a quorum for the transaction of
business. Any question properly before the board may be decided by
the agreement of a majority of the whole board.
(b) The county assessor, county fiscal body, and board of county
commissioners may agree to waive the requirement in subsection (a)
that not more than three (3) of the five (5) members of the county
property tax assessment board of appeals may be of the same
political party if it is necessary to waive the requirement due to the
absence of certified level two Indiana assessor-appraisers:
(1) who are willing to serve on the board; and
(2) whose political party membership status would satisfy the
requirement in subsection (c)(1).
(c) If the board of county commissioners is not able to identify at
least two (2) prospective freehold members of the county property
tax assessment board of appeals who are:
(1) residents of the county;
(2) certified level two Indiana assessor-appraisers; and
(3) willing to serve on the county property tax assessment board
of appeals;
it is not necessary that at least three (3) of the five (5) members of
the county property tax assessment board of appeals be residents of
the county.
(d) Except as provided in subsection (e), the term of a member of
the county property tax assessment board of appeals appointed under
subsection (a):
(1) is one (1) year; and
(2) begins January 1.
(e) If:
(1) the term of a member of the county property tax assessment
board of appeals appointed under subsection (a) expires;
(2) the member is not reappointed; and
(3) a successor is not appointed;
the term of the member continues until a successor is appointed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.7-1983,
SEC.8; P.L.24-1986, SEC.21; P.L.6-1997, SEC.91; P.L.198-2001,
SEC.65; P.L.178-2002, SEC.35; P.L.228-2005, SEC.24.
Last modified: May 28, 2006