Assessment Issues

Indiana Code
Auditor's Responsibility on tax assessments

IC 6-1.1-17-1County auditor certified statement; amendment of statement Sec. 1. (a) On or before August 1 of each year, the county auditor shall send a certified statement, under the seal of the board of county commissioners, to the fiscal officer of each political subdivision of the county and the department of local government finance.
The statement shall contain:
(1) information concerning the assessed valuation in the political subdivision for the next calendar year;
(2) an estimate of the taxes to be distributed to the political subdivision during the last six (6) months of the current calendar year;
(3) the current assessed valuation as shown on the abstract of charges;
(4) the average growth in assessed valuation in the political subdivision over the preceding three (3) budget years, excluding years in which a general reassessment occurs, determined according to procedures established by the department of local government finance;
(5) the amount of the political subdivision's assessed valuation reduction determined under section 0.5(d) of this chapter; and
(6) any other information at the disposal of the county auditor that might affect the assessed value used in the budget adoption process. (b) The estimate of taxes to be distributed shall be based on:
(1) the abstract of taxes levied and collectible for the current calendar year, less any taxes previously distributed for the calendar year; and
(2) any other information at the disposal of the county auditor which might affect the estimate. (c) The fiscal officer of each political subdivision shall present the county auditor's statement to the proper officers of the political subdivision. (d) Subject to subsection (e) and except as provided in subsection (f), after the county auditor sends a certified statement under subsection (a) or an amended certified statement under this subsection with respect to a political subdivision and before the department of local government finance certifies its action with respect to the political subdivision under section 16(f) of this chapter, the county auditor may amend the information concerning assessed valuation included in the earlier certified statement. The county auditor shall send a certified statement amended under this subsection, under the seal of the board of county commissioners, to: (1) the fiscal officer of each political subdivision affected by
the amendment; and (2) the department of local government finance. (e) Except as provided in subsection (g), before the county auditor makes an amendment under subsection (d), the county auditor must provide an opportunity for public comment on the proposed amendment at a public hearing. The county auditor must give notice of the hearing under IC 5-3-1.
If the county auditor makes the amendment as a result of information provided to the county auditor by an assessor, the county auditor shall give notice of the public hearing to the assessor. (f) Subsection (d) does not apply to an adjustment of assessed valuation under IC 36-7-15.1-26.9(d). (g) The county auditor is not required to hold a public hearing under subsection (e) if:
(1) the amendment under subsection (d) is proposed to correct a mathematical error made in the determination of the amount of assessed valuation included in the earlier certified statement;
(2) the amendment under subsection (d) is proposed to add to the amount of assessed valuation included in the earlier certified statement assessed valuation of omitted property discovered after the county auditor sent the earlier certified statement; or
(3) the county auditor determines that the amendment under subsection (d) will not result in an increase in the tax rate or tax rates of the political subdivision.(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.37-1992, SEC.4; P.L.49-1996, SEC.1; P.L.50-1996, SEC.1; P.L.90-2002, SEC.147; P.L.154-2006, SEC.42.


IC 6-1.1-37-1State or local government officers; failure to perform
Sec. 1. An officer of state or local government who recklessly violates or fails to perform a duty imposed on him under:

(1) IC 6-1.1-10-1(b); (2) IC 6-1.1-12-6; (3) IC 6-1.1-12-7; (4) IC 6-1.1-12-8; (5) IC 6-1.1-17-1; (6) IC 6-1.1-17-3(a); (7) IC 6-1.1-17-5(d)(1); (8) IC 6-1.1-18-1; (9) IC 6-1.1-18-5; (10) IC 6-1.1-18-6; (11) IC 6-1.1-20-5; (12) IC 6-1.1-20-6; (13) IC 6-1.1-20-7; (14) IC 6-1.1-30-14; or (15) IC 6-1.1-36-13;

commits a Class A misdemeanor.

In addition, the officer is liable for the damages sustained by a person as a result of the officer's violation of the provision or the officer's failure to perform the duty.(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978, P.L.2, SEC.605; P.L.49-1996, SEC.8; P.L.198-2001, SEC.91.

Information provided by Bob Bissett