§ 6-1.1-31-1 — Duties of department; rules

Indiana § 6-1.1-31-1

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 31: Department of Local Government Finance─Adoption

Text

(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.