General reassessment; adoption of rules; time limit; readoption
and approval of rules
Sec. 9. (a) Except as provided in subsection (b), the department of
local government finance may not adopt rules for the appraisal of
real property in a general reassessment after July 1 of the year before
the year in which the general reassessment is scheduled to begin.
(b) If rules for the appraisal of real property in a general
reassessment are timely adopted under subsection (a) and are then
disapproved by the attorney general for any reason under
IC 4-22-2-32, the department of local government finance may
modify the rules to cure the defect that resulted in disapproval by the
attorney general, and may then take all actions necessary under
IC 4-22-2 to readopt and to obtain approval of the rules. This process
may be repeated as necessary until the rules are approved.
As added by P.L.14-1983, SEC.3. Amended by P.L.55-1986, SEC.3;
P.L.90-2002, SEC.225.
Last modified: May 28, 2006