Additional studies and reports
Sec. 3. The division of data analysis shall:
(1) conduct continuing studies in the areas in which the
department of local government finance operates;
(2) make periodic field surveys and audits of:
(A) tax rolls;
(B) plat books;
(C) building permits;
(D) real estate transfers; and
(E) other data that may be useful in checking property
valuations or taxpayer returns;
(3) make test checks of property valuations to serve as the bases
for special reassessments under this article;
(4) conduct biennially a coefficient of dispersion study for each
township and county in Indiana;
(5) conduct quadrennially a sales assessment ratio study for
each township and county in Indiana;
(6) compute school assessment ratios under IC 6-1.1-34; and
(7) report annually to the executive director of the legislative
services agency, in an electronic format under IC 5-14-6, the
information obtained or determined under this section for use
by the executive director and the general assembly, including:
(A) all information obtained by the division of data analysis
from units of local government; and
(B) all information included in:
(i) the local government data base; and
(ii) any other data compiled by the division of data
analysis.
As added by P.L.198-2001, SEC.82. Amended by P.L.192-2002(ss),
SEC.45; P.L.256-2003, SEC.28; P.L.28-2004, SEC.64.
Last modified: May 28, 2006