2014 Indiana Code TITLE 36. LOCAL GOVERNMENT ARTICLE 2. GOVERNMENT OF COUNTIES GENERALLY CHAPTER 15. COUNTY ASSESSOR
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IC 36-2-15
Chapter 15. County Assessor
IC 36-2-15-0.3
Transfer of personnel, property, obligations, funds of township
assessors to county assessor; county assessor interview of township
assessor employees
Sec. 0.3. (a) The following are transferred to the county assessor:
(1) On July 1, 2008:
(A) employment positions as of June 30, 2008, of each
elected township assessor in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h), as
added by P.L.146-2008, including:
(i) the employment position of the elected township
assessor; and
(ii) the employment positions of all employees of the
elected township assessor;
(B) real and personal property of:
(i) elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h), as
added by P.L.146-2008; and
(ii) township trustee-assessors in the county;
used solely to carry out property assessment duties;
(C) obligations outstanding on June 30, 2008, of:
(i) elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h), as
added by P.L.146-2008; and
(ii) township trustee-assessors in the county;
relating to the assessment of tangible property; and
(D) funds of:
(i) elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h), as
added by P.L.146-2008; and
(ii) township trustee-assessors in the county;
on hand for the purpose of carrying out property assessment
duties in the amount determined by the county auditor.
(2) On January 1, 2009:
(A) employment positions as of December 31, 2008, of each
elected township assessor in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor as the result of a
referendum under this chapter, as amended by P.L.146-2008,
including:
(i) the employment position of the elected township
assessor; and
(ii) the employment positions of all employees of the
elected township assessor;
(B) real and personal property of elected township assessors
in the county whose duties relating to the assessment of
tangible property are transferred to the county assessor as the
result of a referendum under this chapter, as amended by
P.L.146-2008, used solely to carry out property assessment
duties;
(C) obligations outstanding on December 31, 2008, of
elected township assessors in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor as the result of a
referendum under this chapter, as amended by P.L.146-2008,
relating to the assessment of tangible property; and
(D) funds of elected township assessors in the county whose
duties relating to the assessment of tangible property are
transferred to the county assessor as the result of a
referendum under this chapter, as amended by P.L.146-2008,
on hand for the purpose of carrying out property assessment
duties in the amount determined by the county auditor.
(b) Before July 1, 2008, the county assessor shall interview, or
give the opportunity to interview to, each individual who:
(1) is an employee of:
(A) an elected township assessor in the county whose duties
relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h), as
added by P.L.146-2008; or
(B) a trustee-assessor in the county;
as of March 19, 2008; and
(2) applies before June 1, 2008, for an employment position
referred to in subsection (a)(1)(A).
(c) Before December 31, 2008, the county assessor shall
interview, or give the opportunity to interview to, each individual
who:
(1) is an employee of an elected township assessor in the county
whose duties relating to the assessment of tangible property are
transferred to the county assessor as the result of a referendum
under this chapter, as amended by P.L.146-2008, as of March
19, 2008; and
(2) applies before December 1, 2008, for an employment
position referred to in subsection (a)(2)(A).
(d) A township served on June 30, 2008, by a township assessor
whose duties relating to the assessment of tangible property are
transferred to the county assessor under IC 36-6-5-1(h), as added by
P.L.146-2008 shall transfer to the county assessor all revenue
received after the date of the transfer that is received by the township
for the purpose of carrying out property assessment duties in the
amount determined by the county auditor.
As added by P.L.220-2011, SEC.645.
IC 36-2-15-1
Application of chapter
Sec. 1. This chapter applies to all counties.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-15-2
Election; eligibility; residence; term of office
Sec. 2. (a) A county assessor shall be elected under IC 3-10-2-13
by the voters of the county.
(b) To be eligible to serve as an assessor, a person must meet the
qualifications prescribed by IC 3-8-1-23.
(c) A county assessor must reside within the county as provided
in Article 6, Section 6 of the Constitution of the State of Indiana. The
assessor forfeits office if the assessor ceases to be a resident of the
county.
(d) The term of office of a county assessor is four (4) years,
beginning January 1 after election and continuing until a successor
is elected and qualified.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.5-1986,
SEC.37; P.L.3-1987, SEC.550; P.L.1-2004, SEC.61 and
P.L.23-2004, SEC.63; P.L.88-2005, SEC.15.
IC 36-2-15-3
Location of office; business hours and days
Sec. 3. (a) Subject to subsection (b), the assessor shall keep the
assessor's office in a building provided at the county seat by the
county executive. The assessor shall keep the office open for
business during regular business hours on every day of the year
except Sundays and legal holidays. However, the assessor may close
the office on days specified by the county executive according to
custom and practice of the county.
(b) After June 30, 2008, the county assessor may establish one (1)
or more satellite offices in the county.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.146-2008,
SEC.692.
IC 36-2-15-4
Legal action on days office is closed
Sec. 4. A legal action required to be taken in the assessor's office
on a day when his office is closed under section 3 of this chapter may
be taken on the next day his office is open.
As added by Acts 1980, P.L.212, SEC.1.
36-2-15-5 Version a
Duties; transfer of duties; referendum
Note: This version of section effective until 1-1-2015. See also
following version of this section, effective 1-1-2015.
IC 36-2-15-5 Sec. 5. (a) The county assessor shall perform the
functions assigned by statute to the county assessor, including the
following:
(1) Countywide equalization.
(2) Selection and maintenance of a countywide computer
system.
(3) Certification of gross assessments to the county auditor.
(4) Discovery of omitted property.
(5) In:
(A) a township in which the transfer of duties of the elected
township assessor is required by subsection (c); or
(B) a township in which the duties relating to the assessment
of tangible property are not required to be performed by a
township assessor elected under IC 36-6-5;
performance of the assessment duties prescribed by IC 6-1.1.
(b) A transfer of duties between assessors does not affect:
(1) any assessment, assessment appeal, or other official action
made by an assessor before the transfer; or
(2) any pending action against, or the rights of any party that
may possess a legal claim against, an assessor that is not
described in subdivision (1).
Any assessment, assessment appeal, or other official action of an
assessor made by the assessor within the scope of the assessor's
official duties before the transfer is considered as having been made
by the assessor to whom the duties are transferred.
(c) If:
(1) for a particular general election after June 30, 2008, the
person elected to the office of township assessor has not
attained the certification of a level two assessor-appraiser; or
(2) for a particular general election after January 1, 2012, the
person elected to the office of township assessor has not
attained the certification of a level three assessor-appraiser;
as provided in IC 3-8-1-23.6 before the date the term of office begins,
the assessment duties prescribed by IC 6-1.1 that would otherwise be
performed in the township by the township assessor are transferred
to the county assessor on that date. If assessment duties in a township
are transferred to the county assessor under this subsection, those
assessment duties are transferred back to the township assessor if at
a later election a person who has attained the required level of
certification referred to in subdivision (1) or (2) is elected to the
office of township assessor.
(d) If assessment duties in a township are transferred to the county
assessor under subsection (c), the office of elected township assessor
remains vacant for the period during which the assessment duties
prescribed by IC 6-1.1 are transferred to the county assessor.
(e) A referendum shall be held under sections 7.4 through 11 of
this chapter in each township in which the number of parcels of real
property on January 1, 2008, is at least fifteen thousand (15,000) to
determine whether to transfer to the county assessor the assessment
duties prescribed by IC 6-1.1 that would otherwise be performed by
the elected township assessor of the township.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.6-1997,
SEC.206; P.L.90-2002, SEC.469; P.L.219-2007, SEC.108;
P.L.3-2008, SEC.261; P.L.146-2008, SEC.693.
IC 36-2-15-5 Version b
Duties; transfer of duties; referendum
Note: This version of section effective 1-1-2015. See also
preceding version of this section, effective until 1-1-2015.
Sec. 5. (a) The county assessor shall perform the functions
assigned by statute to the county assessor, including the following:
(1) Countywide equalization.
(2) Selection and maintenance of a countywide computer
system.
(3) Certification of gross assessments to the county auditor.
(4) Discovery of omitted property.
(5) In:
(A) a township in which the transfer of duties of the elected
township assessor is required by subsection (c); or
(B) a township in which the duties relating to the assessment
of tangible property are not required to be performed by a
township assessor elected under IC 36-6-5;
performance of the assessment duties prescribed by IC 6-1.1.
(b) A transfer of duties between assessors does not affect:
(1) any assessment, assessment appeal, or other official action
made by an assessor before the transfer; or
(2) any pending action against, or the rights of any party that
may possess a legal claim against, an assessor that is not
described in subdivision (1).
Any assessment, assessment appeal, or other official action of an
assessor made by the assessor within the scope of the assessor's
official duties before the transfer is considered as having been made
by the assessor to whom the duties are transferred.
(c) If:
(1) for a particular general election after June 30, 2008, the
person elected to the office of township assessor has not
attained the certification of a level two assessor-appraiser; or
(2) for a particular general election after January 1, 2016, the
person elected to the office of township assessor has not
attained the certification of a level three assessor-appraiser;
as provided in IC 3-8-1-23.6 before the date the term of office begins,
the assessment duties prescribed by IC 6-1.1 that would otherwise be
performed in the township by the township assessor are transferred
to the county assessor on that date. If assessment duties in a township
are transferred to the county assessor under this subsection, those
assessment duties are transferred back to the township assessor if at
a later election a person who has attained the required level of
certification referred to in subdivision (1) or (2) is elected to the
office of township assessor.
(d) If assessment duties in a township are transferred to the county
assessor under subsection (c), the office of elected township assessor
remains vacant for the period during which the assessment duties
prescribed by IC 6-1.1 are transferred to the county assessor.
(e) A referendum shall be held under sections 7.4 through 11 of
this chapter in each township in which the number of parcels of real
property on January 1, 2008, is at least fifteen thousand (15,000) to
determine whether to transfer to the county assessor the assessment
duties prescribed by IC 6-1.1 that would otherwise be performed by
the elected township assessor of the township.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.6-1997,
SEC.206; P.L.90-2002, SEC.469; P.L.219-2007, SEC.108;
P.L.3-2008, SEC.261; P.L.146-2008, SEC.693; P.L.76-2014,
SEC.65.
IC 36-2-15-6
Repealed
(Repealed by P.L.84-1995, SEC.6.)
IC 36-2-15-7
Transition on transfer of duties between assessors
Sec. 7. (a) Each county assessor, elected township assessor, or
township trustee-assessor whose assessment duties prescribed by
IC 6-1.1 will be transferred under section 5 of this chapter shall:
(1) organize the records of the assessor's office relating to the
assessment of tangible property in a manner prescribed by the
department of local government finance; and
(2) transfer the records as directed by the department of local
government finance.
(b) The department of local government finance shall determine
a procedure and schedule for the transfer of the records and
operations. The assessors shall assist each other and coordinate their
efforts to:
(1) ensure an orderly transfer of all records; and
(2) provide for an uninterrupted and professional transition of
the property assessment functions consistent with this chapter
and the directions of the department of local government
finance.
As added by P.L.219-2007, SEC.109.
IC 36-2-15-7.4
Transfer of assessment duties after referendum; question to be
submitted in referendum
Sec. 7.4. (a) Assessment duties are transferred to the county
assessor as described in section 5(e) of this chapter only if a majority
of the individuals in the township who vote in a referendum that is
conducted in accordance with this section and sections 8 through 11
of this chapter approves the transfer.
(b) The question to be submitted to the voters in the referendum
must read as follows:
"Should the assessing duties of the elected township assessor in
the township be transferred to the county assessor?".
As added by P.L.146-2008, SEC.694.
IC 36-2-15-8
Certification of referendum question; date of referendum; notice
of referendum question
Sec. 8. (a) The county legislative body shall act under IC 3-10-9-3
to certify the question to be voted on at the referendum under this
chapter to the county election board.
(b) Each county clerk shall, upon receiving the question certified
by the county legislative body under subsection (a), call a meeting of
the county election board to make arrangements for the referendum.
(c) The referendum shall be held in the general election in 2008.
(d) The referendum shall be held under the direction of the county
election board, which shall take all steps necessary to carry out the
referendum.
(e) Not less than ten (10) days before the date on which the
referendum is to be held, the county election board shall cause notice
of the question that is to be voted upon at the referendum to be
published in accordance with IC 5-3-1.
As added by P.L.146-2008, SEC.695.
IC 36-2-15-9
County election board duties
Sec. 9. Each county election board shall cause:
(1) the question certified to the circuit court clerk by the county
legislative body to be placed on the ballot in the form
prescribed by IC 3-10-9-4; and
(2) an adequate supply of ballots and voting equipment to be
delivered to the precinct election board of each precinct in
which the referendum under this chapter is to be held.
As added by P.L.146-2008, SEC.696.
IC 36-2-15-10
Individuals entitled to vote in referendum
Sec. 10. The individuals entitled to vote in a referendum under
this chapter are all the registered voters resident in the township in
which the referendum is held.
As added by P.L.146-2008, SEC.697.
IC 36-2-15-11
Count by precinct election board; certification of results; notice of
results; nullification of election in certain circumstances
Sec. 11. (a) Each precinct election board shall count the
affirmative votes and the negative votes cast in the referendum under
this chapter and shall certify those two (2) totals to the county
election board of the county. The circuit court clerk of the county
shall, immediately after the votes cast in the referendum have been
counted, certify the results of the referendum to the county
legislative body. Upon receiving the certification of all the votes cast
in the referendum, the county legislative body shall promptly notify
the department of local government finance of the result of the
referendum. If a majority of the individuals who voted in the
referendum voted "yes" on the referendum question:
(1) the county legislative body shall promptly notify:
(A) the county assessor;
(B) the elected township assessor in the township; and
(C) each candidate in an election described in subsection (b);
of the results of the referendum; and
(2) with respect to a particular elected township assessor in the
county, the assessment duties prescribed by IC 6-1.1 are
transferred to the county assessor on January 1, 2009.
(b) If:
(1) an election is held in the general election in 2008 of an
elected township assessor; and
(2) a majority of the individuals who voted in the referendum
held under this chapter voted "yes" on the referendum question;
the results of the election of the elected township assessor are
nullified.
As added by P.L.146-2008, SEC.698.
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