Professional appraisal; contract for services; bids required
Sec. 18.5. (a) A township assessor, a group of township assessors,
or the county assessor may not use the services of a professional
appraiser for assessment or reassessment purposes without a written
contract. The contract used must be either a standard contract
developed by the state board of tax commissioners (before the board
was abolished) or the department of local government finance or a
contract which has been specifically approved by the board or the
department. The department shall ensure that the contract:
(1) includes all of the provisions required under section 19.5(b)
of this chapter; and
(2) adequately provides for the creation and transmission of real
property assessment data in the form required by the legislative
services agency and the division of data analysis of the
department.
(b) No contract shall be made with any professional appraiser to
act as technical advisor in the assessment of property, before the
giving of notice and the receiving of bids from anyone desiring to
furnish this service. Notice of the time and place for receiving bids
for the contract shall be given by publication by one (1) insertion in
two (2) newspapers of general circulation published in the county
and representing each of the two (2) leading political parties in the
county; or if only one (1) newspaper is there published, notice in that
one (1) newspaper is sufficient to comply with the requirements of
this subsection. The contract shall be awarded to the lowest and best
bidder who meets all requirements under law for entering a contract
to serve as technical advisor in the assessment of property. However,
any and all bids may be rejected, and new bids may be asked.
(c) The county council of each county shall appropriate the funds
needed to meet the obligations created by a professional appraisal
services contract which is entered into under this chapter.
As added by P.L.198-2001, SEC.13.
Last modified: May 28, 2006