General reassessment of real property in certain counties
Sec. 35. (a) This section applies to a county other than a county
subject to section 32 of this chapter.
(b) This section applies to a general reassessment of real property
conducted under section 4(a) of this chapter that is scheduled to
become effective for property taxes first due and payable in 2003.
(c) As used in this section, "department" refers to the department
of local government finance.
(d) As used in this section, "reassessment official" means:
(1) a county assessor; or
(2) a township assessor.
(e) If:
(1) the department determines that a county's reassessment
officials are unable to complete the reassessment in a timely
manner; or
(2) the department determines that a county's reassessment
officials are likely to complete the reassessment in an inaccurate
manner;
the department may order a state conducted reassessment in the
county. The department may consider a reassessment in a county
untimely if the county does not submit the county's equalization
study to the department in the manner prescribed under 50 IAC 14
before October 20, 2003. The department may consider the
reassessment work of a county's reassessment officials inaccurate if
the department determines from a sample of the assessments
completed in the county that there is a variance exceeding ten percent
(10%) between the total assessed valuation of the real property
within the sample and the total assessed valuation that would result
if the real property within the sample were valued in the manner
provided by law.
(f) If the department orders a state conducted reassessment in a
county, the department shall assume the duties of the county's
reassessment officials. Notwithstanding sections 15 and 17 of this
chapter, a reassessment official in a county subject to an order issued
under this section may not assess property or have property assessed
for the general reassessment. Until the state conducted reassessment
is completed under this section, the reassessment duties of a
reassessment official in the county are limited to providing the
department or a contractor of the department the support and
information requested by the department or the contractor.
(g) Before assuming the duties of a county's reassessment
officials, the department shall transmit a copy of the department's
order requiring a state conducted reassessment to the county's
reassessment officials, the county fiscal body, the county auditor, and
the county treasurer. Notice of the department's actions must be
published one (1) time in a newspaper of general circulation
published in the county. If no newspaper is published in the county,
the notice shall be published in a newspaper:
(1) of general circulation in the county; and
(2) that is published in an adjacent county.
The department is not required to conduct a public hearing before
taking action under this section.
(h) Township and county officials in a county subject to an order
issued under this section shall, at the request of the department or the
department's contractor, make available and provide access to all:
(1) data;
(2) records;
(3) maps;
(4) parcel record cards;
(5) forms;
(6) computer software systems;
(7) computer hardware systems; and
(8) other information;
related to the reassessment of real property in the county. The
information described in this subsection must be provided at no cost
to the department or the contractor of the department. A failure to
provide information requested under this subsection constitutes a
failure to perform a duty related to a general reassessment and is
subject to IC 6-1.1-37-2.
(i) The department may enter into a contract with a professional
appraising firm to conduct a reassessment under this section. If a
county or a township located in the county entered into a contract
with a professional appraising firm to conduct the county's
reassessment before the department orders a state conducted
reassessment in the county under this section, the contract:
(1) is as valid as if it had been entered into by the department;
and
(2) shall be treated as the contract of the department.
(j) After receiving the report of assessed values from the appraisal
firm acting under a contract described in subsection (i), the
department 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 37 of this
chapter; and
(2) must include a statement of the taxpayer's rights under
section 37 of this chapter.
(k) The department shall forward a bill for services provided
under a contract described in subsection (i) to the auditor of the
county in which the state conducted reassessment occurs. The county
shall pay the bill under the procedures prescribed by subsection (l).
(l) A county subject to an order issued under this section shall pay
the cost of a contract described in subsection (i), without
appropriation, from the county's property reassessment fund. A
contractor may periodically submit bills for partial payment of work
performed under the 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 to the department a fully itemized, certified bill in
the form required by IC 5-11-10-1 for the costs of the work
performed under the contract;
(2) obtains from the department:
(A) approval of the form and amount of the bill; and
(B) a certification that the billed goods and services have
been received and comply with the contract; and
(3) files with the county auditor:
(A) a duplicate copy of the bill submitted to the department;
(B) proof of the department's approval of the form and
amount of the bill; and
(C) the department's certification that the billed goods and
services have been received and comply with the contract.
The department's approval and certification of a bill under
subdivision (2) shall be treated as conclusively resolving the merits
of a contractor's 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. The county executive shall allow the claim, in full, as
approved by the department, 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 the
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. Compliance with this subsection
constitutes 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
submitted 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) 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 entered into under this section:
(1) The commissioner of the Indiana department of
administration.
(2) The director of the budget agency.
(3) The attorney general.
(n) If the money in a county's property reassessment fund is
insufficient to pay for a reassessment conducted under this section,
the department may increase the tax rate and tax levy of the county's
property reassessment fund to pay the cost and expenses related to
the reassessment.
(o) The department or the contractor of the department shall use
the land values determined under section 13.6 of this chapter for a
county subject to an order issued under this section to the extent that
the department or the contractor finds that the land values reflect the
true tax value of land, as determined under this article and the rules
of the department. If the department or the contractor finds that the
land values determined for the county under section 13.6 of this
chapter do not reflect the true tax value of land, the department or the
contractor shall determine land values for the county that reflect the
true tax value of land, as determined under this article and the rules
of the department. Land values determined under this subsection
shall be used to the same extent as if the land values had been
determined under section 13.6 of this chapter. The department or the
contractor of the department shall notify the county's reassessment
officials of the land values determined under this subsection.
(p) A contractor of the department may notify the department if:
(1) a county auditor fails to:
(A) certify the contractor's bill;
(B) publish the contractor's claim;
(C) submit the contractor's claim to the county executive; or
(D) issue a warrant or check for payment of the contractor's
bill;
as required by subsection (l) at the county auditor's first legal
opportunity to do so;
(2) a county executive fails to allow the contractor's claim as
legally required by subsection (l) at the county executive's first
legal opportunity to do so; or
(3) a person or an entity authorized to act on behalf of the
county takes or fails to take an action, including failure to
request an appropriation, and that action or failure to act delays
or halts progress under this section for payment of the
contractor's bill.
(q) The department, upon receiving notice under subsection (p)
from a contractor of the department, shall:
(1) verify the accuracy of the contractor's assertion in the notice
that:
(A) a failure occurred as described in subsection (p)(1) or
(p)(2); or
(B) a person or an entity acted or failed to act as described
in subsection (p)(3); and
(2) provide to the treasurer of state the department's approval
under subsection (l)(2)(A) of the contractor's bill with respect
to which the contractor gave notice under subsection (p).
(r) Upon receipt of the department's approval of a contractor's bill
under subsection (q), the treasurer of state shall pay the contractor
the amount of the bill approved by the department from money in the
possession of the state that would otherwise be available for
distribution to the county, including distributions from the property
tax replacement fund or distribution of admissions taxes or wagering
taxes.
(s) The treasurer of state shall withhold from the money that
would be distributed under IC 4-33-12-6, IC 4-33-13-5,
IC 6-1.1-21-4(b) or any other law to a county described in a notice
provided under subsection (p) the amount of a payment made by the
treasurer of state to the contractor of the department under subsection
(r). Money shall be withheld first from the money payable to the
county under IC 6-1.1-21-4(b) and then from all other sources
payable to the county.
(t) Compliance with subsections (p) through (s) constitutes
compliance with IC 5-11-10.
(u) IC 5-11-10-1.6(d) applies to the treasurer of state with respect
to the payment made in compliance with subsections (p) through (s).
This subsection and subsections (p) through (s) must be interpreted
liberally so that the state shall, to the extent legally valid, ensure that
the contractual obligations of a county subject to this section are
paid. Nothing in this section shall be construed to create a debt of the
state.
(v) The provisions of this section are severable as provided in
IC 1-1-1-8(b).
(w) This section expires January 1, 2007.
As added by P.L.1-2004, SEC.4; P.L.23-2004, SEC.5. Amended by
P.L.88-2005, SEC.8.
Last modified: May 28, 2006