2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 31. Department of Local Government Finance─Adoption of Rules, Forms, and Returns
6-1.1-31-9. Reassessment; adoption of rules; time limit; readoption and approval of rules
Sec. 9. (a) Except as provided in subsection (b) or (c), the department of local government finance may not adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 after July 1 of the year before the year in which the reassessment is scheduled to begin.
(b) If rules described in subsection (a) are timely adopted under subsection (a) and are then disapproved by the attorney general for any reason under IC 4-22-2-32, the department of local government finance may modify the rules to cure the defect that resulted in disapproval by the attorney general, and may then take all actions necessary under IC 4-22-2 to readopt and to obtain approval of the rules. This process may be repeated as necessary until the rules are approved.
(c) The department of local government finance may adopt rules under IC 4-22-2 after June 30, 2016, and before September 1, 2017, that:
(1) concern or include market segmentation under section 6 of this chapter; and
(2) affect assessments for the January 1, 2018, assessment date.
As added by P.L.14-1983, SEC.3. Amended by P.L.55-1986, SEC.3; P.L.90-2002, SEC.225; P.L.112-2012, SEC.44; P.L.255-2017, SEC.19; P.L.86-2018, SEC.61.
