Indiana § 6-1.1-35.7-4 Conduct of an assessing official or employee; written complaint;
revocation of certification; certification of appeal board

Indiana Statutes

§ 6-1.1-35.7-4 — Conduct of an assessing official or employee; written complaint; revocation of certification; certification of appeal board

Indiana § 6-1.1-35.7-4

Art. 1.1PROPERTY TAXES

Ch. 35.7Assessor, Appraiser, and Tax Representative

This text of Indiana § 6-1.1-35.7-4 (Conduct of an assessing official or employee; written complaint; revocation of certification; certification of appeal board) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-35.7-4 (2026).

Text

(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 complain

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(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.