2018 Indiana Code
TITLE 6. Taxation
CHAPTER 1. General Definitions and Rules of Construction
6-1.1-1-1.5. "Assessing official"

Universal Citation: IN Code § 6-1.1-1-1.5 (2018)
IC 6-1.1-1-1.5 "Assessing official"

     Sec. 1.5. (a) "Assessing official" means:

(1) a township assessor (if any);

(2) a county assessor; or

(3) a member of a county property tax assessment board of appeals.

     (b) The term "assessing official" does not grant a member of the county property tax assessment board of appeals primary assessing functions except as may be granted to the member by law.

As added by P.L.41-1993, SEC.3. Amended by P.L.1-1994, SEC.24; P.L.6-1997, SEC.7; P.L.88-2005, SEC.3; P.L.146-2008, SEC.45.


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