Consolidation of contiguous parcels into single parcel
Sec. 16. If an owner of existing contiguous parcels makes a
written request that includes a legal description of the existing
contiguous parcels sufficient for the assessing official to identify
each parcel and the area of all contiguous parcels, the assessing
official shall consolidate more than one (1) existing contiguous
parcel into a single parcel to the extent that the existing contiguous
parcels are in a single taxing district and the same section. For
existing contiguous parcels in more than one (1) taxing district or
one (1) section, the assessing official shall, upon written request by
the owner, consolidate the existing contiguous parcels in each taxing
district and each section into a single parcel. An assessing official
shall consolidate more than one (1) existing contiguous parcel into
a single parcel if the assessing official has knowledge that an
improvement to the real property is located on or otherwise
significantly affects the parcels.
As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2.
Last modified: May 28, 2006