§ 6-1.1-5-9.1 — Townships of 35,000 or more population; plats and lists

Indiana § 6-1.1-5-9.1

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

Text

1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this
chapter, for all other civil townships having a population of thirty-five
thousand (35,000) or more, for a civil township that falls below a
population of thirty-five thousand (35,000) at a federal decennial
census that takes effect after December 31, 2001, and for all other civil
townships in which a city of the second class is located, the township
assessor, or the county assessor if there is no township assessor for the
township, shall make the real property lists and the plats described in
sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five
thousand (35,000) or more at a federal decennial census that takes
effect after December 31, 2001, the county auditor shall make the real
property lists and the plats described in sections 1 through 8 of this
chapter unless the township assessor determines to assume the duty
from the county auditor.
(c) With respect to townships in which the township assessor makes
the real property lists and the plats described in sections 1 through 8 of
this chapter, the county auditor shall, upon completing the tax
duplicate, return the real property lists to the township assessor for the
continuation of the lists by the assessor. If land located in one (1) of
these townships is platted, the plat shall be presented to the township
assessor instead of the county auditor, before it is recorded. The
township assessor shall then enter the lots or parcels described in the
plat on the tax lists in lieu of the land included in the plat.
As added by Acts 1979, P.L.48, SEC.8. Amended by
P.L.178-2002, SEC.9; P.L.146-2008, SEC.89.