2022 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns
6-1.1-31-1. Duties of Department; Rules
Sec. 1. (a) The department of local government finance shall do the following:
(1) Prescribe the property tax forms and returns which taxpayers are to complete and on which the taxpayers' assessments will be based.
(2) Prescribe the forms to be used to give taxpayers notice of assessment actions.
(3) Adopt rules concerning the assessment of tangible property.
(4) Develop specifications that prescribe state requirements for computer software and hardware to be used by counties for assessment purposes. The specifications developed under this subdivision apply only to computer software and hardware systems purchased for assessment purposes after July 1, 1993. The specifications, including specifications in a rule or other standard adopted under IC 6-1.1-31.5, must provide for:
(A) maintenance of data in a form that formats the information in the file with the standard data, field, and record coding jointly required and approved by the department of local government finance and the legislative services agency;
(B) data export and transmission that is compatible with the data export and transmission requirements in a standard format prescribed by the office of technology established by IC 4-13.1-2-1 and jointly approved by the department of local government finance and legislative services agency; and
(C) maintenance of data in a manner that ensures prompt and accurate transfer of data to the department of local government finance, as jointly approved by the department of local government finance and the legislative services agency.
(5) Adopt rules establishing criteria for the revocation of a certification under IC 6-1.1-35.5-6.
(6) Notwithstanding IC 2-5-1.7, provide to the legislative services agency:
(A) parcel level real property assessment and tax data; and
(B) return level personal property assessment and tax data, including depreciation schedules;
received from counties within one (1) business day of receipt.
(7) Notwithstanding IC 2-5-1.7, provide the following to the legislative services agency upon request:
(A) Sales disclosure form data received from county and township assessors under IC 6-1.1-5.5-3.
(B) Public utility assessment return data, including depreciation schedules, received under IC 6-1.1-8.
(C) Public utility tax data for taxes determined under IC 6-1.1-8.
(b) The department of local government finance may adopt rules that are related to property taxation or the duties or the procedures of the department.
(c) The department of local government finance may adopt rules for procedures related to local government budgeting. Notwithstanding any contrary provision in IC 4-22-2, the adoption, amendment, or repeal of a rule by the department of local government finance under this subsection may not take effect before March 1 or after July 31 of a particular year.
(d) Rules of the state board of tax commissioners are for all purposes rules of the department of local government finance and the Indiana board until the department and the Indiana board adopt rules to repeal or supersede the rules of the state board of tax commissioners.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(1), (8); 6-1-1-36; 6-1-33-1; 6-1-33-8 part; 6-1-64-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.23; P.L.198-2001, SEC.75; P.L.146-2008, SEC.269; P.L.111-2019, SEC.3; P.L.257-2019, SEC.61; P.L.159-2020, SEC.48.
