Expenses of reassessment
Sec. 29. (a) The expenses of a reassessment, except those incurred
by the department of local government finance in performing its
normal functions, shall be paid by the county in which the reassessed
property is situated. These expenses, except for the expenses of a
general reassessment, shall be paid from county funds. The county
auditor shall issue warrants for the payment of reassessment
expenses. No prior appropriations are required in order for the
auditor to issue warrants.
(b) An order of the department of local government finance
directing the reassessment of property shall contain an estimate of
the cost of making the reassessment. The local assessing officials, the
county assessor, the county property tax assessment board of appeals,
and the county auditor may not exceed the amount so estimated by
the department of local government finance.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.24; P.L.90-2002, SEC.43.
Last modified: May 28, 2006