General reassessment of real property in certain counties
Sec. 32. (a) As used in this section, "contract" refers to a contract
entered into under this section.
(b) As used in this section, "contractor" refers to a firm that enters
into a contract with the department of local government finance
under this section.
(c) As used in this section, "qualifying county" means a county
having a population of more than four hundred thousand (400,000)
but less than seven hundred thousand (700,000).
(d) At least one (1) time each month, the contractors that will
make physical visits to the site of real property for reassessment
purposes shall publish a notice under IC 5-3-1 describing the areas
that are scheduled to be visited within the next thirty (30) days and
explaining the purposes of the visit. The notice shall be published in
a way to promote understanding of the purposes of the visit in the
affected areas. After receiving the report of assessed values from the
appraisal firm acting under a contract described in subsection (e), the
department of local government finance shall give notice to the
taxpayer and the county assessor, by mail, of the amount of the
reassessment. The notice of reassessment:
(1) is subject to appeal by the taxpayer under section 34 of this
chapter; and
(2) must include a statement of the taxpayer's rights under
sections 33 and 34 of this chapter.
(e) Notwithstanding IC 4-13-2, a period of seven (7) days is
permitted for each of the following to review and act under IC 4-13-2
on a contract of the department of local government finance under
this section:
(1) The commissioner of the Indiana department of
administration.
(2) The director of the budget agency.
(3) The attorney general.
(4) The governor.
(f) With respect to a general reassessment of real property to be
completed under section 4 of this chapter for an assessment date after
the March 1, 2002, assessment date, the department of local
government finance shall initiate a review with respect to the real
property in a qualifying county or a township in a qualifying county,
or a portion of the real property in a qualifying county or a township
in a qualifying county. The department of local government finance
may contract to have the review performed by an appraisal firm. The
department of local government finance or its contractor shall
determine for the real property under consideration and for the
qualifying county or township the variance between:
(1) the total assessed valuation of the real property within the
qualifying county or township; and
(2) the total assessed valuation that would result if the real
property within the qualifying county or township were valued
in the manner provided by law.
(g) If:
(1) the variance determined under subsection (j) exceeds ten
percent (10%); and
(2) the department of local government finance determines after
holding hearings on the matter that a special reassessment
should be conducted;
the department shall contract for a special reassessment by an
appraisal firm to correct the valuation of the property.
(h) If the variance determined under subsection (f) is ten percent
(10%) or less, the department of local government finance shall
determine whether to correct the valuation of the property under:
(1) sections 9 and 10 of this chapter; or
(2) IC 6-1.1-14-10 and IC 6-1.1-14-11.
(i) The department of local government finance shall give notice
by mail to a taxpayer of a hearing concerning the department's intent
to cause the taxpayer's property to be reassessed under this section.
The time fixed for the hearing must be at least ten (10) days after the
day the notice is mailed. The department of local government finance
may conduct a single hearing under this section with respect to
multiple properties. The notice must state:
(1) the time of the hearing;
(2) the location of the hearing; and
(3) that the purpose of the hearing is to hear taxpayers'
comments and objections with respect to the department of
local government finance's intent to reassess property under this
chapter.
(j) If the department of local government finance determines after
the hearing that property should be reassessed under this section, the
department shall:
(1) cause the property to be reassessed under this section;
(2) mail a certified notice of its final determination to the
county auditor of the qualifying county in which the property is
located; and
(3) notify the taxpayer by mail of its final determination.
(k) A reassessment may be made under this section only if the
notice of the final determination under subsection (i) is given to the
taxpayer within the same period prescribed in IC 6-1.1-9-3 or
IC 6-1.1-9-4.
(l) If the department of local government finance contracts for a
special reassessment of property under this section, the qualifying
county shall pay the bill, without appropriation, from the county
property reassessment fund. A contractor may periodically submit
bills for partial payment of work performed under a contract.
Notwithstanding any other law, a contractor is entitled to payment
under this subsection for work performed under a contract if the
contractor:
(1) submits, in the form required by IC 5-11-10-1, a fully
itemized, certified bill for the costs under the contract of the
work performed to the department of local government finance
for review;
(2) obtains from the department of local government finance:
(A) approval of the form and amount of the bill; and
(B) a certification that the billed goods and services billed
for payment have been received and comply with the
contract; and
(3) files with the county auditor of the qualifying county:
(A) a duplicate copy of the bill submitted to the department
of local government finance;
(B) the proof of approval provided by the department of
local government finance of the form and amount of the bill
that was approved; and
(C) the certification provided by the department of local
government finance that indicates that the goods and
services billed for payment have been received and comply
with the contract.
An approval and a certification under subdivision (2) shall be treated
as conclusively resolving the merits of the claim. Upon receipt of the
documentation described in subdivision (3), the county auditor shall
immediately certify that the bill is true and correct without further
audit, publish the claim as required by IC 36-2-6-3, and submit the
claim to the county executive of the qualifying county. The county
executive shall allow the claim, in full, as approved by the
department of local government finance without further examination
of the merits of the claim in a regular or special session that is held
not less than three (3) days and not more than seven (7) days after
completion of the publication requirements under IC 36-2-6-3. Upon
allowance of the claim by the county executive, the county auditor
shall immediately issue a warrant or check for the full amount of the
claim approved by the department of local government finance.
Compliance with this subsection shall be treated as compliance with
section 28.5 of this chapter, IC 5-11-6-1, IC 5-11-10, and IC 36-2-6.
The determination and payment of a claim in compliance with this
subsection is not subject to remonstrance and appeal. IC 36-2-6-4(f)
and IC 36-2-6-9 do not apply to a claim under this subsection.
IC 5-11-10-1.6(d) applies to a fiscal officer who pays a claim in
compliance with this subsection.
(m) A qualifying official (as defined in IC 33-26-8-3) shall
provide information requested in writing by the department of local
government finance or the department's contractor under this section
not later than seven (7) days after receipt of the written request from
the department or the contractor. If a qualifying official (as defined
in IC 33-26-8-3) fails to provide the requested information within the
time permitted in this subsection, the department of local government
finance or the department's contractor may seek an order of the tax
court under IC 33-26-8 for production of the information.
(n) The provisions of this section are severable in the manner
provided in IC 1-1-1-8(b).
(o) This section expires December 31, 2006.
As added by P.L.151-2001, SEC.2. Amended by P.L.90-2002,
SEC.45; P.L.151-2002, SEC.2 and P.L.178-2002, SEC.8;
P.L.235-2003, SEC.2; P.L.98-2004, SEC.69.
Last modified: May 28, 2006