Indiana Code - Taxation - Title 6, Section 6-1.1-5-9.1

Townships of 35,000 or more population; plats and lists

Sec. 9.1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this
chapter, for all other civil townships having a population of
thirty-five thousand (35,000) or more, for a civil township that falls
below a population of thirty-five thousand (35,000) at a federal
decennial census that takes effect after December 31, 2001, and for
all other civil townships in which a city of the second class is
located, the township assessor shall make the real property lists and
the plats described in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five
thousand (35,000) or more at a federal decennial census that takes
effect after December 31, 2001, the county auditor shall make the
real property lists and the plats described in sections 1 through 8 of
this chapter unless the township assessor determines to assume the
duty from the county auditor.
(c) With respect to townships in which the township assessor
makes the real property lists and the plats described in sections 1
through 8 of this chapter, the county auditor shall, upon completing
the tax duplicate, return the real property lists to the township
assessor for the continuation of the lists by the assessor. If land
located in one (1) of these townships is platted, the plat shall be
presented to the township assessor instead of the county auditor,
before it is recorded. The township assessor shall then enter the lots
or parcels described in the plat on the tax lists in lieu of the land
included in the plat.

As added by Acts 1979, P.L.48, SEC.8. Amended by P.L.178-2002,
SEC.9.

Last modified: May 28, 2006