IC 6-1.1-17-1 — County auditor certified statement; amendment of statement; submission of parcel level data
Chapter 17. Procedures for Fixing and Reviewing Budgets, Tax Rates, and Tax Levies
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Section text
Sec. 1. (a) On or before August 1 of each year, the county auditor shall submit a certified statement of the assessed value for the ensuing year to the department of local government finance in the manner prescribed by the department. (b) The department of local government finance shall make the certified statement available on the department's computer gateway. (c) Subject to subsection (d), after the county auditor submits 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(i) of this chapter, the county auditor may amend the information concerning assessed valuation included in the earlier certified statement. The county auditor shall, in a manner prescribed by the department, submit a certified statement amended under this subsection to the department of local government finance by the later of: (1) September 1; (2) fifteen (15) days after the original certified statement is submitted to the department under subsection (a); or (3) fifteen (15) days after the department of local government finance notifies the county auditor of an error in the original certified statement submitted under subsection (a) that the department determines must be corrected. (d) Before the county auditor makes an amendment under subsection (c), the county auditor must provide written notice of the amendment to the county fiscal body, the department of local government finance, and the fiscal officers of the affected taxing units within the county. If the county auditor makes the amendment as a result of information provided to the county auditor by an assessor, the county auditor shall also give notice of the amendment to the assessor. (e) Beginning in 2018, each county auditor shall submit to the department of local government finance parcel level data of certified net assessed values as required by the department. A county auditor shall submit the parcel level data in the manner and format required by the department and according to a schedule determined by the department. (f) If the county auditor fails to submit a certified statement of the assessed value for the ensuing year to the department of local government finance on or before August 1 in accordance with subsection (a), then the county auditor shall provide electronic notice by August 1 of the same calendar year to the county fiscal body, the department of local government finance, and each political subdivision in the county subject to section 16 of this chapter. The electronic notice must include a written statement acknowledging noncompliance and detail the reasons why the statutory deadline set forth in subsection (a) was not met. (g) The department of local government finance shall, before February 2, 2027, and before February 2 of each year thereafter, submit a report of the counties that failed to meet the statutory deadline set forth in subsection (a) to the legislative services agency for distribution to the members of the legislative council. The report must be in an electronic format under IC 5-14-6.
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; P.L.146-2008, SEC.146; P.L.1-2010, SEC.25; P.L.137-2012, SEC.21; P.L.112-2012, SEC.33; P.L.137-2012, SEC.22; P.L.184-2016, SEC.5; P.L.174-2022, SEC.35; P.L.236-2023, SEC.27; P.L.156-2024, SEC.12; P.L.230-2025, SEC.41; P.L.157-2026, SEC.64.
Source: official publisher (2026 edition)