Indiana Code 6-1.1-30-14. Powers and duties of department

Sec. 14. The department of local government finance:

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

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(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.

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

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.