2023 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 35.7. Assessor, Appraiser, and Tax Representative Standards of Conduct
6-1.1-35.7-4. Conduct of an Assessing Official or Employee; Written Complaint; Revocation of Certification; Certification of Appeal Board
Sec. 4. (a) A township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser:
(1) must be competent to perform a particular assessment;
(2) must acquire the necessary competency to perform the assessment; or
(3) shall contract with an appraiser who demonstrates competency to do the assessment.
(b) If a taxpayer has reason to believe that the township assessor, the county assessor, an employee of the township assessor or county assessor, or an appraiser has violated subsection (a) or section 3 of this chapter, the taxpayer may submit a written complaint to the department. The department shall respond in writing to the complaint within thirty (30) days.
(c) The department may not review a written complaint submitted under subsection (b) if the complaint is related to a matter that is under appeal.
(d) The department may revoke the certification of a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser under 50 IAC 15 for gross incompetence in the performance of an assessment.
(e) An individual whose certification is revoked by the department under subsection (d) may appeal the department's decision to the certification appeal board established under subsection (f). A decision of the certification appeal board may be appealed to the tax court in the same manner that a final determination of the department may be appealed under IC 33-26.
(f) The certification appeal board is established for the sole purpose of conducting appeals under this section. The board consists of the following seven (7) members:
(1) Two (2) representatives of the department appointed by the commissioner of the department.
(2) Two (2) individuals appointed by the governor. The individuals must be township or county assessors.
(3) Two (2) individuals appointed by the governor. The individuals must be licensed appraisers.
(4) One (1) individual appointed by the governor. The individual must be a resident of Indiana.
The commissioner of the department shall designate a member appointed under subdivision (1) as the chairperson of the board. Not more than four (4) members of the board may be members of the same political party. Each member of the board serves at the pleasure of the appointing authority.
(g) The certification appeal board shall meet as often as is necessary to properly perform its duties. Each member of the board is entitled to the following:
(1) The salary per diem provided under IC 4-10-11-2.1(b).
(2) Reimbursement for traveling expenses as provided under IC 4-13-1-4.
(3) Other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.
As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4. Amended by P.L.178-2021, SEC.4; P.L.174-2022, SEC.45.
