§ 6-1.1-33.5-2 — Electronic data base; software; data analysis; studies; reports

Indiana § 6-1.1-33.5-2

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 33.5: Department of Local Government Finance Division

Text

The department of local government finance
shall do the following:
(1) Compile an electronic data base that includes the following:
(A) The local government data base.
(B) Information on sales of real and personal property,
including nonconfidential information from sales disclosure
forms filed under IC 6-1.1-5.5.
(C) Personal property assessed values and data entries on
personal property return forms.
(D) Real property assessed values and data entries on real
property assessment records.
(E) Information on property tax exemptions, deductions, and
credits.
(F) Any other data relevant to the accurate determination of real
property and personal property tax assessments.
(2) Make available to each county and township software that
permits the transfer of the data described in subdivision (1) to the
department of local government finance in a uniform format
through a secure connection over the Internet.
(3) Analyze the data compiled under this section for the purpose
of performing the functions under section 3 of this chapter.
(4) Conduct continuing studies of personal and real property tax
deductions, abatements, and exemptions used throughout Indiana.
The department of local government finance shall, before May 1
of each even-numbered year, report on the studies at a meeting of
the budget committee and submit a report on the studies to the
legislative services agency for distribution to the members of the
legislative council. The report must be in an electronic format
under IC 5-14-6.

Legislative History

As added by P.L.198-2001, SEC.82. Amended by P.L.28-2004, SEC.63; P.L.64-2004, SEC.14; P.L.236-2023, SEC.52.