2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 8.5. Assessment of Industrial Facilities in Lake County
6-1.1-8.5-8. Reassessment by the department; local officials may not reassess

Universal Citation: IN Code § 6-1.1-8.5-8 (2017)
IC 6-1.1-8.5-8 Reassessment by the department; local officials may not reassess

     Sec. 8. (a) For purposes of:

(1) a general reassessment under IC 6-1.1-4-4;

(2) a reassessment of a group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2; or

(3) a new assessment;

the department of local government finance shall assess each industrial facility in a qualifying county.

     (b) The following may not assess an industrial facility in a qualifying county:

(1) A county assessor.

(2) An assessing official.

(3) A county property tax assessment board of appeals.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.92; P.L.154-2006, SEC.8; P.L.112-2012, SEC.23.

 

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