§ 6-1.1-4-25 — Record keeping; electronic data files

Indiana § 6-1.1-4-25

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

Text

(a) Each township assessor and each county
assessor shall keep the assessor's reassessment data and records current
by securing the necessary field data and by making changes in the
assessed value of real property as changes occur in the use of the real
property. The township or county assessor's records shall at all times
show the assessed value of real property in accordance with this
chapter. The township assessor shall ensure that the county assessor
has full access to the assessment records maintained by the township
assessor.
(b) The county assessor shall:
(1) maintain an electronic data file of:
(A) the parcel characteristics and parcel assessments of all
parcels; and
(B) the personal property return characteristics and assessments
by return;
for each township in the county as of each assessment date;
(2) maintain the electronic file in a form that formats the
information in the file with the standard data, field, and record
coding required and approved by:
(A) the legislative services agency; and
(B) the department of local government finance;
(3) provide electronic access to property record cards on the
official county website; and
(4) before September 1 of each year, transmit the data in the file
with respect to the assessment date of that year to the department
of local government finance.
(c) The appropriate county officer, as designated by the county
executive, shall:
(1) maintain an electronic data file of the geographic information
system characteristics of each parcel for each township in the
county as of each assessment date;
(2) maintain the electronic file in a form that formats the
information in the file with the standard data, field, and record
coding required and approved by the office of technology; and
(3) before September 1 of each year, transmit the data in the file
with respect to the assessment date of that year to the geographic
information office of the office of technology.
(d) An assessor under subsection (b) and an appropriate county
officer under subsection (c) shall do the following:
(1) Transmit the data in a manner that meets the data export and
transmission requirements in a standard format, as prescribed by
the office of technology established by IC 4-13.1-2-1 and
approved by the legislative services agency.
(2) Resubmit the data in the form and manner required under
subsection (b) or (c) upon request of the legislative services
agency, the department of local government finance, or the
geographic information office of the office of technology, as
applicable, if data previously submitted under subsection (b) or
(c) does not comply with the requirements of subsection (b) or (c),
as determined by the legislative services agency, the department
of local government finance, or the geographic information office
of the office of technology, as applicable.
An electronic data file maintained for a particular assessment date may
not be overwritten with data for a subsequent assessment date until a
copy of an electronic data file that preserves the data for the particular
assessment date is archived in the manner prescribed by the office of
technology established by IC 4-13.1-2-1 and approved by the
legislative services agency.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-9
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.6-1997, SEC.21; P.L.198-2001, SEC.16; P.L.178-2002, SEC.6;
P.L.177-2005, SEC.27; P.L.146-2008, SEC.77; P.L.111-2014, SEC.14;
P.L.203-2016, SEC.1; P.L.273-2019, SEC.4; P.L.159-2020, SEC.6;
P.L.174-2022, SEC.8; P.L.1-2025, SEC.76.