Indiana Code - Taxation - Title 6, Section 6-1.1-4-17

Professional appraisal

Sec. 17. (a) Subject to the approval of the department of local
government finance and the requirements of section 18.5 of this
chapter, a:
(1) township assessor; or
(2) group consisting of the county assessor and the township
assessors in a county;
may employ professional appraisers as technical advisors. A decision
by one (1) or more assessors referred to in subdivisions (1) and (2)
to not employ a professional appraiser as a technical advisor in a
general reassessment is subject to approval by the department of
local government finance.
(b) 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:
(1) employ a professional appraiser to act as a technical advisor
in the county during a general reassessment period;
(2) appoint an assessor or a group of assessors to:
(A) enter into and administer the contract with a professional
appraiser employed under this section; and
(B) oversee the work of a professional appraiser employed
under this section.

Each township assessor and the county assessor has one (1) vote. A
decision by a majority of the persons authorized to vote is binding on
the county assessor and all township assessors in the county. Subject
to the limitations in section 18.5 of this chapter, the assessor or
assessors appointed under subdivision (2) may contract with a
professional appraiser employed under this section to supply
technical advice during a general reassessment period for all

townships in the county. A proportionate part of the appropriation to
all townships for assessing purposes shall be used to pay for the
technical advice.
(c) As used in this chapter, "professional appraiser" means an
individual or firm that is certified under IC 6-1.1-31.7.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.62-1983,
SEC.2; P.L.6-1997, SEC.16; P.L.90-2002, SEC.38; P.L.228-2005,
SEC.8.

Last modified: May 28, 2006