Record keeping; electronic data files
Sec. 25. (a) Each township assessor shall keep the assessor's
reassessment data and records current by securing the necessary field
data and by making changes in the assessed value of real property as
changes occur in the use of the real property. The township assessor's
records shall at all times show the assessed value of real property in
accordance with the provisions of this chapter. The township
assessor shall ensure that the county assessor has full access to the
assessment records maintained by the township assessor.
(b) The township assessor in a county having a consolidated city,
or the county assessor in every other county, shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all
parcels; and
(B) the personal property return characteristics and
assessments by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats the
information in the file with the standard data, field, and record
coding required and approved by:
(A) the legislative services agency; and
(B) the department of local government finance;
(3) transmit the data in the file with respect to the assessment
date of each year before October 1 of the year to:
(A) the legislative services agency; and
(B) the department of local government finance;
in a manner that meets the data export and transmission
requirements in a standard format, as prescribed by the office
of technology established by IC 4-13.1-2-1 and approved by the
legislative services agency; and
(4) resubmit the data in the form and manner required under this
subsection, upon request of the legislative services agency or
the department of local government finance, if data previously
submitted under this subsection does not comply with the
requirements of this subsection, as determined by the legislative
services agency or the department of local government finance.
An electronic data file maintained for a particular assessment date
may not be overwritten with data for a subsequent assessment date
until a copy of an electronic data file that preserves the data for the
particular assessment date is archived in the manner prescribed by
the office of technology established by IC 4-13.1-2-1 and approved
by the legislative services agency.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.21; P.L.198-2001, SEC.16; P.L.178-2002, SEC.6;
P.L.177-2005, SEC.27.
Last modified: May 28, 2006