Duties of department; rules
Sec. 1. (a) The department of local government finance shall do
the following:
(1) Prescribe the property tax forms and returns which
taxpayers are to complete and on which the taxpayers'
assessments will be based.
(2) Prescribe the forms to be used to give taxpayers notice of
assessment actions.
(3) Adopt rules concerning the assessment of tangible property.
(4) Develop specifications that prescribe state requirements for
computer software and hardware to be used by counties for
assessment purposes. The specifications developed under this
subdivision apply only to computer software and hardware
systems purchased for assessment purposes after July 1, 1993.
(5) Adopt rules establishing criteria for the revocation of a
certification under IC 6-1.1-35.5-6.
(b) The department of local government finance may adopt rules
that are related to property taxation or the duties or the procedures of
the department.
(c) Rules of the state board of tax commissioners are for all
purposes rules of the department of local government finance and the
Indiana board until the department and the Indiana board adopt rules
to repeal or supersede the rules of the state board of tax
commissioners.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.41-1993,
SEC.23; P.L.198-2001, SEC.75.
Last modified: May 28, 2006