§ 6-1.1-17-1 — County auditor certified statement; amendment of statement; submission of parcel level data

Indiana § 6-1.1-17-1

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 17: Procedures for Fixing and Reviewing Budgets, Tax

Text

(a) On or before August 1 of each year, the
county auditor shall submit a certified statement of the assessed value
for the ensuing year to the department of local government finance in
the manner prescribed by the department.
(b) The department of local government finance shall make the
certified statement available on the department's computer gateway.
(c) Subject to subsection (d), after the county auditor submits a
certified statement under subsection (a) or an amended certified
statement under this subsection with respect to a political subdivision
and before the department of local government finance certifies its
action with respect to the political subdivision under section 16(i) of
this chapter, the county auditor may amend the information concerning
assessed valuation included in the earlier certified statement. The
county auditor shall, in a manner prescribed by the department, submit
a certified statement amended under this subsection to the department
of local government finance by the later of:
(1) September 1;
(2) fifteen (15) days after the original certified statement is
submitted to the department under subsection (a); or
(3) fifteen (15) days after the department of local government
finance notifies the county auditor of an error in the original
certified statement submitted under subsection (a) that the
department determines must be corrected.
(d) Before the county auditor makes an amendment under
subsection (c), the county auditor must provide an opportunity for
public comment on the proposed amendment at a public hearing. The
county auditor must give notice of the hearing under IC 5-3-1. If the
county auditor makes the amendment as a result of information
provided to the county auditor by an assessor, the county auditor shall
give notice of the public hearing to the assessor.
(e) Beginning in 2018, each county auditor shall submit to the
department of local government finance parcel level data of certified
net assessed values as required by the department. A county auditor
shall submit the parcel level data in the manner and format required by
the department and according to a schedule determined by the
department.
(f) When the county auditor submits the certified statement under
subsection (a), the county auditor shall exclude the amount of assessed
value for any property located in the county for which:
(1) an appeal has been filed under IC 6-1.1-15; and
(2) there is no final disposition of the appeal as of the date the
county auditor submits the certified statement under subsection
(a).
The county auditor may appeal to the department of local government
finance to include the amount of assessed value under appeal within a
taxing district for that calendar year.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-22
part; 6-1-1-33.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.37-1992, SEC.4; P.L.49-1996, SEC.1; P.L.50-1996, SEC.1;
P.L.90-2002, SEC.147; P.L.154-2006, SEC.42; P.L.146-2008,
SEC.146; P.L.1-2010, SEC.25; P.L.137-2012, SEC.21; P.L.112-2012,
SEC.33; P.L.137-2012, SEC.22; P.L.184-2016, SEC.5; P.L.174-2022,
SEC.35; P.L.236-2023, SEC.27; P.L.156-2024, SEC.12; P.L.230-2025,
SEC.41.