State certified computer system; uniform and common property
tax management system; advisory committee
Sec. 3.5. (a) Until the system described in subsection (e) is
implemented, each county shall maintain a state certified computer
system that has the capacity to:
(1) process and maintain assessment records;
(2) process and maintain standardized property tax forms;
(3) process and maintain standardized property assessment
notices;
(4) maintain complete and accurate assessment records for the
county; and
(5) process and compute complete and accurate assessments in
accordance with Indiana law.
The county assessor with the recommendation of the township
assessors shall select the computer system used by township
assessors and the county assessor in the county except in a county
with an elected township assessor in every township. In a county
with an elected township assessor in every township, the elected
township assessors shall select a computer system based on a
majority vote of the township assessors in the county.
(b) All information on a computer system referred to in subsection
(a) shall be readily accessible to:
(1) township assessors;
(2) the county assessor;
(3) the department of local government finance; and
(4) members of the county property tax assessment board of
appeals.
(c) The certified system referred to in subsection (a) used by the
counties must be:
(1) compatible with the data export and transmission
requirements in a standard format prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(2) maintained in a manner that ensures prompt and accurate
transfer of data to the department of local government finance
and the legislative services agency.
(d) All standardized property forms and notices on the certified
computer system referred to in subsection (a) shall be maintained by
the township assessor and the county assessor in an accessible
location and in a format that is easily understandable for use by
persons of the county.
(e) The department shall adopt rules before July 1, 2006, for the
establishment of:
(1) a uniform and common property tax management system
among all counties that:
(A) includes a combined mass appraisal and county auditor
system integrated with a county treasurer system; and
(B) replaces the computer system referred to in subsection
(a); and
(2) a schedule for implementation of the system referred to in
subdivision (1) structured to result in the implementation of the
system in all counties with respect to an assessment date:
(A) determined by the department; and
(B) specified in the rule.
(f) The department shall appoint an advisory committee to assist
the department in the formulation of the rules referred to in
subsection (e). The department shall determine the number of
members of the committee. The committee:
(1) must include at least:
(A) one (1) township assessor;
(B) one (1) county assessor;
(C) one (1) county auditor; and
(D) one (1) county treasurer; and
(2) shall meet at times and locations determined by the
department.
(g) Each member of the committee appointed under subsection (f)
who is not a state employee is not entitled to the minimum salary per
diem provided by IC 4-10-11-2.1(b). The member is entitled to
reimbursement for traveling expenses as provided under IC 4-13-1-4
and other expenses actually incurred in connection with the member's
duties as provided in the state policies and procedures established by
the Indiana department of administration and approved by the budget
agency.
(h) Each member of the committee appointed under subsection (f)
who is a state employee is entitled to reimbursement for traveling
expenses as provided under IC 4-13-1-4 and other expenses actually
incurred in connection with the member's duties as provided in the
state policies and procedures established by the Indiana department
of administration and approved by the budget agency.
(i) The department shall report to the budget committee in writing
the department's estimate of the cost of implementation of the system
referred to in subsection (e).
As added by P.L.198-2001, SEC.80. Amended by P.L.88-2005,
SEC.11; P.L.177-2005, SEC.28; P.L.228-2005, SEC.26.
Last modified: May 28, 2006