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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 4. Procedures for Real Property Assessment
6-1.1-4-4.4. Documentation of change in assessment method; burden of proof of validity of change
Universal Citation: IN Code § 6-1.1-4-4.4 (2017)
IC 6-1.1-4-4.4 Documentation of change in assessment method; burden of proof of validity of change
Sec. 4.4. (a) This section applies to an assessment under section 4.2 or 4.5 of this chapter or another law.
(b) If the assessor changes the underlying parcel characteristics, including age, grade, or condition, of a property, from the previous year's assessment date, the assessor shall document:
(1) each change; and
(2) the reason that each change was made.
In any appeal of the assessment, the assessor has the burden of proving that each change was valid.
As added by P.L.113-2010, SEC.13. Amended by P.L.245-2015, SEC.4.
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