§ 6-1.1-5-16 — Consolidation of contiguous parcels into single parcel

Indiana § 6-1.1-5-16

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 5: Real Property Assessment Records

Text

(a) An action under this section is subject to
section 5.5 of this chapter.
(b) If an owner of existing contiguous parcels makes a written
request that includes a legal description of the existing contiguous
parcels sufficient for the assessing official to identify each parcel and
the area of all contiguous parcels, the assessing official shall
consolidate more than one (1) existing contiguous parcel into a single
parcel to the extent that the existing contiguous parcels are in a single
taxing district and the same section. For existing contiguous parcels in
more than one (1) taxing district or one (1) section, the assessing
official shall, upon written request by the owner, consolidate the
existing contiguous parcels in each taxing district and each section into
a single parcel. An assessing official shall consolidate more than one
(1) existing contiguous parcel into a single parcel if the assessing
official has knowledge that an improvement to the real property is
located on or otherwise significantly affects the parcels.

Legislative History

As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2; P.L.113-2010, SEC.20.