Tax court orders to provide information
Sec. 38. (a) As used in this section, "qualifying county" means a
county in which the department of local government finance, under
section 35 of this chapter, conducts the general reassessment
scheduled to become effective under section 4(a) of this chapter for
property taxes first due and payable in 2003.
(b) As used in this section, "contractor" means a reassessment
contractor of the department of local government finance that is
conducting a county's general reassessment under section 35 of this
chapter.
(c) As used in this section, "qualifying official" refers to any of
the following:
(1) A county assessor of a qualifying county.
(2) A township assessor of a qualifying county.
(3) The county auditor of a qualifying county.
(4) The treasurer of a qualifying county.
(5) The county surveyor of a qualifying county.
(6) A member of the land valuation commission in a qualifying
county.
(7) Any other township or county official in a qualifying county
who has possession or control of information necessary or
useful for a general reassessment, general reassessment review,
or special reassessment of property to which section 35 of this
chapter applies, including information in the possession or
control of an employee or a contractor of the official.
(8) Any county official in a qualifying county who has control,
review, or other responsibilities related to paying claims of a
contractor submitted for payment under section 35 of this
chapter.
(d) Upon petition from the department of local government
finance or a contractor, the tax court may order a qualifying official
to produce information requested in writing from the qualifying
official by the department of local government finance or a
contractor.
(e) If the tax court orders a qualifying official to provide requested
information as described in subsection (d), the tax court shall order
production of the information not later than fourteen (14) days after
the date of the tax court's order.
(f) The tax court may find that any willful violation of this section
by a qualifying official constitutes a direct contempt of the tax court.
(g) This section expires January 1, 2007.
As added by P.L.1-2004, SEC.7 and P.L.23-2004, SEC.8.
Last modified: May 28, 2006