County land valuation commission; determinations; appeal and
review; vote to abolish commission
Sec. 13.8. (a) As used in this section, "commission" refers to a
county land valuation commission established under subsection (b).
(b) Subject to subsection (l), a county land valuation commission
is established in each county for the purpose of determining the value
of commercial, industrial, and residential land (including farm
homesites) in the county.
(c) The county assessor is chairperson of the commission.
(d) The following are members of the commission:
(1) The county assessor. The county assessor shall cast a vote
only to break a tie.
(2) Each township assessor, when the respective township land
values for that township assessor's township are under
consideration. A township assessor serving under this
subdivision shall vote on all matters relating to the land values
of that township assessor's township.
(3) One (1) township assessor from the county to be appointed
by a majority vote of all the township assessors in the county.
(4) One (1) county resident who:
(A) holds a license under IC 25-34.1-3 as a salesperson or
broker; and
(B) is appointed by:
(i) the board of commissioners (as defined in
IC 36-3-3-10) for a county having a consolidated city; or
(ii) the county executive (as defined in IC 36-1-2-5) for a
county not described in item (i).
(5) Four (4) individuals who:
(A) are appointed by the county executive (as defined in
IC 36-1-2-5); and
(B) represent one (1) of the following four (4) kinds of land
in the county:
(i) Agricultural.
(ii) Commercial.
(iii) Industrial.
(iv) Residential.
Each of the four (4) kinds of land in the county must be
represented by one (1) individual appointed under this
subdivision.
(6) One (1) individual who:
(A) represents financial institutions in the county; and
(B) is appointed by:
(i) the board of commissioners (as defined in
IC 36-3-3-10) for a county having a consolidated city; or
(ii) the county executive (as defined in IC 36-1-2-5) for a
county not described in item (i).
(e) The term of each member of the commission begins November
1 of the year that precedes by two (2) years the year in which a
general reassessment begins under IC 6-1.1-4-4, and ends January 1
of the year in which the general reassessment begins under
IC 6-1.1-4-4. The appointing authority may fill a vacancy for the
remainder of the vacated term.
(f) The commission shall determine the values of all classes of
commercial, industrial, and residential land (including farm
homesites) in the county using guidelines determined by the
department of local government finance. Not later than November 1
of the year preceding the year in which a general reassessment
begins, the commission determining the values of land shall submit
the values, all data supporting the values, and all information
required under rules of the department of local government finance
relating to the determination of land values to the county property tax
assessment board of appeals and the department of local government
finance. Not later than January 1 of the year in which a general
reassessment begins, the county property tax assessment board of
appeals shall hold a public hearing in the county concerning those
values. The property tax assessment board of appeals shall give
notice of the hearing in accordance with IC 5-3-1 and shall hold the
hearing after March 31 of the year preceding the year in which the
general reassessment begins and before January 1 of the year in
which the general reassessment under IC 6-1.1-4-4 begins.
(g) The county property tax assessment board of appeals shall
review the values, data, and information submitted under subsection
(f) and may make any modifications it considers necessary to provide
uniformity and equality. The county property tax assessment board
of appeals shall coordinate the valuation of property adjacent to the
boundaries of the county with the county property tax assessment
boards of appeals of the adjacent counties using the procedures
adopted by rule under IC 4-22-2 by the department of local
government finance. If the commission fails to submit land values
under subsection (f) to the county property tax assessment board of
appeals before January 1 of the year the general reassessment under
IC 6-1.1-4-4 begins, the county property tax assessment board of
appeals shall determine the values.
(h) The county property tax assessment board of appeals shall
give notice to the county and township assessors of its decision on
the values. The notice must be given before March 1 of the year the
general reassessment under IC 6-1.1-4-4 begins. Not later than
twenty (20) days after that notice, the county assessor or a township
assessor in the county may request that the county property tax
assessment board of appeals reconsider the values. The county
property tax assessment board of appeals shall hold a hearing on the
reconsideration in the county. The county property tax assessment
board of appeals shall give notice of the hearing under IC 5-3-1.
(i) Not later than twenty (20) days after notice to the county and
township assessor is given under subsection (h), a taxpayer may
request that the county property tax assessment board of appeals
reconsider the values. The county property tax assessment board of
appeals may hold a hearing on the reconsideration in the county. The
county property tax assessment board of appeals shall give notice of
the hearing under IC 5-3-1.
(j) A taxpayer may appeal the value determined under this section
as applied to the taxpayer's land as part of an appeal filed under
IC 6-1.1-15 after the taxpayer has received a notice of assessment. If
a taxpayer that files an appeal under IC 6-1.1-15 requests the values,
data, or information received by the county property tax assessment
board of appeals under subsection (f), the county property tax
assessment board of appeals shall satisfy the request. The department
of local government finance may modify the taxpayer's land value
and the value of any other land in the township, the county where the
taxpayer's land is located, or the adjacent county if the department of
local government finance determines it is necessary to provide
uniformity and equality.
(k) The county assessor shall notify all township assessors in the
county of the values as determined by the commission and as
modified by the county property tax assessment board of appeals or
department of local government finance under this section. Township
assessors shall use the values determined under this section.
(l) After notice to the county assessor and all township assessors
in the county, a majority of the assessors authorized to vote under
this subsection may vote to abolish the county land valuation
commission established under subsection (b). Each township
assessor and the county assessor has one (1) vote. The county
assessor shall give written notice to:
(1) each member of the county land valuation commission; and
(2) each township assessor in the county;
of the abolishment of the commission under this subsection.
As added by P.L.198-2001, SEC.11. Amended by P.L.228-2005,
SEC.6.
Last modified: May 28, 2006