Ind. Code § 6-1.1-30-14

Current through P.L. 171-2024

Section 6-1.1-30-14 - Powers and duties of department

The department of local government finance:

(1) shall see that the property taxes due this state are collected;

(2) shall ensure that property taxes levied by political subdivisions are timely billed and mailed under the provisions of this article;

(3) shall ensure that assessments of properties under this article are uniform and equal;

(4) shall ensure that the restrictions on budgets and levies prescribed under this article are enforced;

(5) shall ensure that the penalties prescribed under this article are enforced;

(6) shall investigate the property tax laws and systems of other states and countries;

(7) for assessment dates after December 31, 2008, shall conduct all ratio studies required for:

(A) equalization under 50 IAC 14; and

(B) annual adjustments under 50 IAC 21; and

(8) may recommend changes in this state's property tax laws to the general assembly.

IC 6-1.1-30-14

Pre-1975 Property Tax Recodification Citation: 6-1-1-17(4), (5), (9), (10).

Amended by P.L. 236-2023,SEC. 48, eff. 7/1/2023.

(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by Acts1978 , P.L. 6, SEC.11; P.L. 198-2001, SEC.73; P.L. 219-2007, SEC.74.