Indiana § 6-1.1-4-4.6 Department of local government finance setting of annual adjustment
factors if county assessor fails to set; equalization of factors; notice and
hearing; applicability

Indiana Statutes

§ 6-1.1-4-4.6 — Department of local government finance setting of annual adjustment factors if county assessor fails to set; equalization of factors; notice and hearing; applicability

Indiana § 6-1.1-4-4.6

Art. 1.1PROPERTY TAXES

Ch. 4Procedures for Real Property Assessment

This text of Indiana § 6-1.1-4-4.6 (Department of local government finance setting of annual adjustment factors if county assessor fails to set; equalization of factors; notice and hearing; applicability) 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 § 6-1.1-4-4.6 (2026).

Text

6.

(a)If a county assessor fails before July 2 of a particular year for which an adjustment to the assessed value of real property applies under section 4.5 of this chapter to prepare and deliver to the county auditor a complete detailed list of all of the real property listed for taxation in the county as required by IC 6-1.1-5-14 and at least one hundred eighty (180) days have elapsed after the deadline specified in IC 6-1.1-5-14 for the county assessor to deliver the list, the department of local government finance may develop annual adjustment factors under this section for that year. In developing annual adjustment factors under this section, the department of local government finance shall use data in its possession that is obtained from:

(1)the county assessor; or

(2)any of the s

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6. (a) If a county assessor fails before July 2
of a particular year for which an adjustment to the assessed value of
real property applies under section 4.5 of this chapter to prepare and
deliver to the county auditor a complete detailed list of all of the real
property listed for taxation in the county as required by IC 6-1.1-5-14
and at least one hundred eighty (180) days have elapsed after the
deadline specified in IC 6-1.1-5-14 for the county assessor to deliver
the list, the department of local government finance may develop
annual adjustment factors under this section for that year. In developing
annual adjustment factors under this section, the department of local
government finance shall use data in its possession that is obtained
from:
(1) the county assessor; or
(2) any of the sources listed in the rule, including county or state
sales data, government studies, ratio studies, cost and depreciation
tables, and other market analyses.
(b) Using the data described in subsection (a), the department of
local government finance shall propose to establish annual adjustment
factors for the affected tax districts for one (1) or more of the classes
of real property. The proposal may provide for the equalization of
annual adjustment factors in the affected township or county and in
adjacent areas. The department of local government finance shall issue
notice and provide opportunity for hearing in accordance with IC 6-1.1-14-4 and IC 6-1.1-14-9, as applicable, before issuing final annual
adjustment factors.
(c) The annual adjustment factors finally determined by the
department of local government finance after the hearing required
under subsection (b) apply to the annual adjustment of real property
under section 4.5 of this chapter for:
(1) the assessment date; and
(2) the real property;
specified in the final determination of the department of local
government finance.