Department of local government finance check of local assessment
activities; state conducted activities; payment of bill for services
Sec. 31. (a) The department of local government finance shall
periodically check the conduct of:
(1) a general reassessment of property;
(2) work required to be performed by local officials under 50
IAC 21; and
(3) other property assessment activities in the county, as
determined by the department.
The department of local government finance may inform township
assessors, county assessors, and the presidents of county councils in
writing if its check reveals that the general reassessment or other
property assessment activities are not being properly conducted,
work required to be performed by local officials under 50 IAC 21 is
not being properly conducted, or property assessments are not being
properly made.
(b) The failure of the department of local government finance to
inform local officials under subsection (a) shall not be construed as
an indication by the department that:
(1) the general reassessment or other property assessment
activities are being properly conducted;
(2) work required to be performed by local officials under 50
IAC 21 is being properly conducted; or
(3) property assessments are being properly made.
(c) If the department of local government finance:
(1) determines under subsection (a) that a general reassessment
or other assessment activities for a general reassessment year or
any other year are not being properly conducted; and
(2) informs:
(A) the township assessor of each affected township;
(B) the county assessor; and
(C) the president of the county council;
in writing under subsection (a);
the department may order a state conducted assessment or
reassessment under section 31.5 of this chapter to begin not less than
sixty (60) days after the date of the notice under subdivision (2). If
the department determines during the period between the date of the
notice under subdivision (2) and the proposed date for beginning the
state conducted assessment or reassessment that the general
reassessment or other assessment activities for the general
reassessment are being properly conducted, the department may
rescind the order.
(d) If the department of local government finance:
(1) determines under subsection (a) that work required to be
performed by local officials under 50 IAC 21 is not being
properly conducted; and
(2) informs:
(A) the township assessor of each affected township;
(B) the county assessor; and
(C) the president of the county council;
in writing under subsection (a);
the department may conduct the work or contract to have the work
conducted to begin not less than sixty (60) days after the date of the
notice under subdivision (2). If the department determines during the
period between the date of the notice under subdivision (2) and the
proposed date for beginning the work or having the work conducted
that work required to be performed by local officials under 50 IAC
21 is being properly conducted, the department may rescind the
order.
(e) If the department of local government finance contracts to
have work conducted under subsection (d), the department shall
forward the bill for the services to the county and the county shall
pay the bill under the same procedures that apply to county payments
of bills for assessment or reassessment services under section 31.5 of
this chapter.
As added by P.L.14-1983, SEC.2. Amended by P.L.90-2002, SEC.44;
P.L.228-2005, SEC.11.
Last modified: May 28, 2006