§ 36-2-15-5 — Duties; transfer of duties

Indiana § 36-2-15-5

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 2: GOVERNMENT OF COUNTIES GENERALLY
• Ch. 15: County Assessor

Text

(a) The county assessor shall perform the
functions assigned by statute to the county assessor, including the
following:
(1) Countywide equalization.
(2) Selection and maintenance of a countywide computer system.
(3) Certification of gross assessments to the county auditor.
(4) Discovery of omitted property.
(5) In:
(A) a township in which the transfer of duties of the elected
township assessor is required by subsection (c); or
(B) a township in which the duties relating to the assessment of
tangible property are not required to be performed by a
township assessor elected under IC 36-6-5;
performance of the assessment duties prescribed by IC 6-1.1.
(b) A transfer of duties between assessors does not affect:
(1) any assessment, assessment appeal, or other official action
made by an assessor before the transfer; or
(2) any pending action against, or the rights of any party that may
possess a legal claim against, an assessor that is not described in
subdivision (1).
Any assessment, assessment appeal, or other official action of an
assessor made by the assessor within the scope of the assessor's official
duties before the transfer is considered as having been made by the
assessor to whom the duties are transferred.
(c) If the individual elected to the office of township assessor has
not attained the assessor-appraiser certification level required by IC 36-6-5-1 before the date the term of office begins, the assessment
duties prescribed by IC 6-1.1 that would otherwise be performed in the
township by the township assessor are transferred to the county
assessor on that date. If assessment duties in a township are transferred
to the county assessor under this subsection, those assessment duties
are transferred back to the township assessor if at a later election an
individual who has attained the assessor-appraiser certification level
required by IC 36-6-5-1 is elected to the office of township assessor.
[Pre-Local Government Recodification Citation:
17-3-69.5-4.]
As added by Acts 1980, P.L.212, SEC.1. Amended by
P.L.6-1997, SEC.206; P.L.90-2002, SEC.469; P.L.219-2007, SEC.108;
P.L.3-2008, SEC.261; P.L.146-2008, SEC.693; P.L.76-2014, SEC.65;
P.L.167-2015, SEC.7.