IC 6-1.1-30-14 — Powers and duties of department
Chapter 30. General Provisions Concerning the Department of Local Government Finance
Section text
Sec. 14. 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.
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.6, SEC.11; P.L.198-2001, SEC.73; P.L.219-2007, SEC.74; P.L.236-2023, SEC.48.
Source: official publisher (2026 edition)