§ 6-1.1-4-21.4 — Appraisal completion date and reporting requirements under county reassessment plan

Indiana § 6-1.1-4-21.4

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 4: Procedures for Real Property Assessment

Text

4. (a) The appraisals of the parcels in a
group under a county's reassessment plan prepared under section 4.2
of this chapter that are subject to taxation must be completed as
follows:
(1) The appraisal of one-third (1/3) of the parcels shall be
completed before August 1 of the year in which the group's
reassessment under the county reassessment plan begins.
(2) The appraisal of two-thirds (2/3) of the parcels shall be
completed before November 1 of the year in which the group's
reassessment under the county reassessment plan begins.
(3) The appraisal of all the parcels shall be completed before
January 1 of the year following the year in which the group's
reassessment under the county reassessment plan begins.
(b) If a county assessor employs a professional appraiser or a
professional appraisal firm to make real property appraisals of a group
of parcels under a county's reassessment plan, the professional
appraiser or appraisal firm must file appraisal reports with the county
assessor by the dates set forth in subsection (a).

Legislative History

As added by P.L.112-2012, SEC.15. Amended by P.L.111-2014, SEC.12.