Sec. 21.4. (a) The appraisals of the parcels in a group under a county’s reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows:

(1) The appraisal of one-third (1/3) of the parcels shall be completed before August 1 of the year in which the group’s reassessment under the county reassessment plan begins.

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Terms Used In Indiana Code 6-1.1-4-21.4

  • Appraisal: A determination of property value.
  • professional appraiser: means an individual or firm that is certified under Indiana Code 6-1.1-4-17
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) The appraisal of two-thirds (2/3) of the parcels shall be completed before November 1 of the year in which the group’s reassessment under the county reassessment plan begins.

(3) The appraisal of all the parcels shall be completed before January 1 of the year following the year in which the group’s reassessment under the county reassessment plan begins.

     (b) If a county assessor employs a professional appraiser or a professional appraisal firm to make real property appraisals of a group of parcels under a county’s reassessment plan, the professional appraiser or appraisal firm must file appraisal reports with the county assessor by the dates set forth in subsection (a).

As added by P.L.112-2012, SEC.15. Amended by P.L.111-2014, SEC.12.

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