2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 4. Procedures for Real Property Assessment
6-1.1-4-17. Department of local government finance approval of employment of professional appraisers; department approval only if party to the contract; department approval of county decision to not employ professional appraiser in general reassessment
Sec. 17. (a) Subject to the approval of the department of local government finance and the requirements of section 18.5 of this chapter, a county assessor may employ professional appraisers as technical advisors for assessments in all townships in the county. The department of local government finance may approve employment under this subsection only if the department is a party to the employment contract and any addendum to the employment contract.
(b) A decision by a county assessor to not employ a professional appraiser as a technical advisor in a reassessment under section 4 or 4.2 of this chapter is subject to approval by the department of local government finance.
(c) As used in this chapter, "professional appraiser" means an individual or firm that is certified under IC 6-1.1-31.7.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(b).]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.62-1983, SEC.2; P.L.6-1997, SEC.16; P.L.90-2002, SEC.38; P.L.228-2005, SEC.8; P.L.146-2008, SEC.71; P.L.182-2009(ss), SEC.87; P.L.112-2012, SEC.12.
