Indiana Code - Taxation - Title 6, Section 6-1.1-35-1.1

Certification requirements for certain assessors; reduction of
compensation for failure to comply; transfer of duties to county
assessor

Sec. 1.1. (a) Each county assessor and each elected township
assessor who has not attained the certification of a "level two"
assessor-appraiser under IC 6-1.1-35.5 must employ at least one (1)
certified "level two" assessor-appraiser.
(b) Each county assessor and each township assessor must:
(1) attain the certification of a "level one" assessor-appraiser
not later than one (1) year after taking office; and
(2) attain the certification of a "level two" assessor-appraiser
not later than two (2) years after taking office.
(c) A county assessor or elected township assessor who does not
comply with subsection (b) is subject to forfeiture of the part of the
assessor's annual compensation that relates to real property
assessment duties. The county fiscal body may reduce the
appropriations for the annual compensation of a township assessor
or county assessor under this subsection in an amount that bears the
same proportion to the assessor's annual compensation that the time
during the year required for the performance of the assessor's real
property assessment duties bears to the time during the year required
for the performance of the assessor's overall duties. The assessor's
annual compensation is reduced by the amount of the appropriation

reduction.
(d) A trustee assessor who does not comply with subsection (b)
relinquishes all duties relating to real property assessment to the
county assessor until the trustee assessor complies with subsection
(b).
(e) Not later than six (6) months after taking office, a trustee
assessor must notify the county assessor in writing concerning
whether the trustee assessor intends to comply with subsection (b).
A trustee assessor who notifies the county assessor that the trustee
assessor does not intend to comply with subsection (b) relinquishes
all duties relating to real property assessment to the county assessor
until the trustee assessor complies with subsection (b).

As added by P.L.6-1997, SEC.111. Amended by P.L.1-2004, SEC.42
and P.L.23-2004, SEC.45; P.L.88-2005, SEC.12.

Last modified: May 28, 2006