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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 1.1. Property Taxes
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Chapter 4. Procedures for Real Property Assessment
Chapter 4. Procedures for Real Property Assessment
6-1.1-4-1. Place of assessment; person liable
6-1.1-4-2. Assessment of property held by fiduciary
6-1.1-4-3. Heirs or devisees; assessment
6-1.1-4-4. Expired
6-1.1-4-4.2. County reassessment plan; approval by department of local government finance
6-1.1-4-4.3. Repealed
6-1.1-4-4.4. Documentation of change in assessment method; burden of proof of validity of change
6-1.1-4-4.5. Annual adjustment of assessed value of real property; state review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value
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
6-1.1-4-4.7. Training of assessors and county auditors in sales disclosure form verification
6-1.1-4-4.8. Reassessment of covered projects
6-1.1-4-5. Repealed
6-1.1-4-5.5. Petition for reassessment under county reassessment plan
6-1.1-4-6. Reassessment order
6-1.1-4-7. Repealed
6-1.1-4-8. Repealed
6-1.1-4-9. Reassessment resolution of department of local government finance; hearing; reassessment order
6-1.1-4-10. Notice of reassessments; publication
6-1.1-4-11. Destroyed property; order of reassessment by county assessor
6-1.1-4-11.5. Reassessment of parcels affected by flooding; petition; applicable dates; refund; publication of notice
6-1.1-4-12. Circumstances under which undeveloped land may be reassessed
6-1.1-4-12.4. "Oil or gas interest"; assessment
6-1.1-4-12.5. Repealed
6-1.1-4-12.6. Assessed value of oil or gas interests; schedule; penalty
6-1.1-4-13. Agricultural land; assessment; soil productivity factors
6-1.1-4-13.2. Calculation of statewide agricultural land base rate value per acre for the 2015 assessment date
6-1.1-4-13.5. Repealed
6-1.1-4-13.6. Determination and review of land values
6-1.1-4-13.8. Repealed
6-1.1-4-14. Adjacent property holders; assessment or exemption of various rights-of-way
6-1.1-4-14.1. Division and transfer of small parcels owned by county or municipality to adjacent property owners; assessment
6-1.1-4-15. Appraisal; examination of buildings
6-1.1-4-16. Assessors' assistants; appropriation
6-1.1-4-17. Employment of professional appraisers as technical advisors
6-1.1-4-18. Repealed
6-1.1-4-18.5. Professional appraisal; contract for services; bids required
6-1.1-4-19. Repealed
6-1.1-4-19.5. Professional appraising services; standard contract or contract provisions
6-1.1-4-20. Professional appraisal; contract deadline
6-1.1-4-21. Repealed
6-1.1-4-21.4. Appraisal completion date and reporting requirements under county reassessment plan
6-1.1-4-21.5. Repealed
6-1.1-4-22. Amounts of assessment or reassessment; notice
6-1.1-4-23. Repealed
6-1.1-4-24. Notice to county auditor of assessed value
6-1.1-4-25. Record keeping; electronic data files
6-1.1-4-26. Adoption or promulgation of documents by the department of local government finance
6-1.1-4-27. Repealed
6-1.1-4-27.5. Property reassessment fund; tax levies; petition to increase levy; appeal
6-1.1-4-28. Repealed
6-1.1-4-28.5. Property reassessment funds; use of money; soil maps
6-1.1-4-29. Expenses of reassessment
6-1.1-4-30. Interim assessments or reassessments; rules and regulations
6-1.1-4-31. Department of local government finance check of local assessment activities; state conducted activities; payment of bills for services; determinations by county commissioners or city-county council
6-1.1-4-31.5. State conducted assessment or reassessment; notice; state contract with appraising firm; state review of contract; land values; contract payment; severability
6-1.1-4-31.6. Informal hearings by professional appraiser contractor; informal hearing required to preserve right to appeal assessment; notice; rules; contract payment
6-1.1-4-31.7. Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court
6-1.1-4-32. Repealed
6-1.1-4-33. Repealed
6-1.1-4-34. Repealed
6-1.1-4-35. Repealed
6-1.1-4-36. Repealed
6-1.1-4-37. Repealed
6-1.1-4-38. Repealed
6-1.1-4-39. Assessment of rental property and mobile homes; low income rental housing exclusion
6-1.1-4-39.5. Assessment of qualified real property
6-1.1-4-40. Exclusion of federal income tax credits in the determination of the assessed value of low income housing tax credit property
6-1.1-4-41. Assessment of low income rental housing
6-1.1-4-42. True tax value of golf course real property determined using income capitalization; information provided by golf course owners; uniform income capitalization tables; department of local government finance administration
6-1.1-4-43. Repealed
6-1.1-4-44. Repealed
6-1.1-4-44.5. Land classified as residential excess land; application of an influence factor to recognize reduced acreage value
6-1.1-4-45. Assessment of land on which an outdoor sign is located