Ind. Code § 6-1.1-31.5-1 "Department" defined
Sec. 1. As used in this chapter "department" means the department of local government finance.
As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.227.
Ind. Code ch. 6-1.1-31.5
Ind. Code ch. 6-1.1-31.5
in effectInd. Code § 6-1.1-31.5-2 Adoption of rules; computer specification standards; assessment information; contracts; availability of corrective action plan
Sec. 2. (a) Subject to section 3.5 of this chapter, the department shall adopt rules under IC 4-22-2 to prescribe computer specification standards and for the certification of:
(1) computer software;
(2) software providers;
(3) computer service providers; and
(4) computer equipment providers.
(b) The rules of the department shall provide for:
(1) the effective and efficient administration of assessment laws;
(2) the prompt updating of assessment data;
(3) the administration of information contained in the sales disclosure form, as required under IC 6-1.1-5.5; and
(4) other information necessary to carry out the administration of the property tax assessment laws.
(c) After June 30, 2008, subject to section 3.5 of this chapter, a county may contract only for computer software and with software providers, computer service providers, and equipment providers that are certified by the department under the rules described in subsection (a). The department shall prescribe a standard contract or standard contract provisions for purposes of this subsection.
(d) A county that enters into a contract for computer software and with a software provider, computer service provider, or equipment provider shall upload the contract to the Indiana transparency website in the manner prescribed by the department. The county shall upload the contract not later than three (3) days after execution of the contract. A contract may not take effect until the contract is uploaded to the Indiana transparency website as provided in this subsection. The department may review any contract uploaded under this subsection to ensure compliance with this section.
(e) If the department determines that a system or provider certified under subsection (a) is not in compliance with the specifications or standards as provided in this chapter or the rules of the department, the department may request that the provider develop a corrective action plan under section 5.5 of this chapter.
As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.228; P.L.228-2005, SEC.25; P.L.146-2008, SEC.272; P.L.182-2009(ss), SEC.168; P.L.257-2019, SEC.63; P.L.156-2024, SEC.19.
Ind. Code § 6-1.1-31.5-2.5 Improvements; application of deductions and exemptions
Sec. 2.5. (a) Except as provided in subsection (b), for purposes of attributing the amount of:
(1) a property tax deduction under IC 6-1.1-12;
(2) an economic revitalization area deduction under IC 6-1.1-12.1;
(3) an investment deduction under IC 6-1.1-12.4; or
(4) a property tax exemption under IC 6-1.1-10;
to the gross assessed value of a property, a deduction or exemption described in subdivisions (1) through (4) that is specific to an improvement shall be applied only to the assessed value allocation pertaining to that improvement.
(b) To the extent that a deduction or exemption amount is not specific to an improvement, the deduction or exemption amount shall be applied to the gross assessed value of the property in the order that will maximize the benefit of the deduction or exemption to the taxpayer.
As added by P.L.257-2019, SEC.64.
Ind. Code § 6-1.1-31.5-3 Repealed
As added by P.L.6-1997, SEC.107. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-31.5-3.5 State certified computer system; uniform and common property tax management system; advisory committee
Sec. 3.5. (a) Until the system described in subsection (e) is implemented, each county shall maintain a state certified computer system that has the capacity to:
(1) process and maintain assessment records;
(2) process and maintain standardized property tax forms;
(3) process and maintain standardized property assessment notices;
(4) maintain complete and accurate assessment records for the county; and
(5) process and compute complete and accurate assessments in accordance with Indiana law.
The county assessor shall select the computer system.
(b) All information on a computer system referred to in subsection (a) shall be readily accessible to:
(1) the department of local government finance; and
(2) assessing officials.
(c) The certified system referred to in subsection (a) used by the counties must be:
(1) compatible with the data export and transmission requirements in a standard format prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency; and
(2) maintained in a manner that ensures prompt and accurate transfer of data to the department of local government finance.
(d) All standardized property forms and notices on the certified computer system referred to in subsection (a) shall be maintained by the county assessor in an accessible location and in a format that is easily understandable for use by persons of the county.
(e) The department shall adopt rules before July 1, 2006, for the establishment of:
(1) a uniform and common property tax management system for all counties that:
(A) includes a combined mass appraisal and county auditor system integrated with a county treasurer system; and
(B) replaces the computer system referred to in subsection (a); and
(2) a schedule for implementation of the system referred to in subdivision (1) structured to result in the implementation of the system in all counties with respect to an assessment date:
(A) determined by the department; and
(B) specified in the rule.
(f) The department shall appoint an advisory committee to assist the department in the formulation of the rules referred to in subsection (e). The department shall determine the number of members of the committee. The committee:
(1) must include at least:
(A) one (1) township assessor;
(B) one (1) county assessor;
(C) one (1) county auditor; and
(D) one (1) county treasurer; and
(2) shall meet at times and locations determined by the department.
(g) Each member of the committee appointed under subsection (f) who is not a state employee is not entitled to the minimum salary per diem provided by IC 4-10-11-2.1(b). The member is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.
(h) Each member of the committee appointed under subsection (f) who is a state employee is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.
(i) The department shall report to the budget committee in writing the department's estimate of the cost of implementation of the system referred to in subsection (e).
As added by P.L.198-2001, SEC.80. Amended by P.L.88-2005, SEC.11; P.L.177-2005, SEC.28; P.L.228-2005, SEC.26; P.L.146-2008, SEC.273; P.L.159-2020, SEC.49.
Ind. Code § 6-1.1-31.5-4 Rules for statewide guidelines for standardized forms and notices
Sec. 4. The department shall adopt rules and procedures to provide statewide guidelines for standardized forms and notices.
As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.229.
Ind. Code § 6-1.1-31.5-5 Revocation of certification; qualification of providers; corrective action plan in contract
Sec. 5. (a) Subject to section 5.5 of this chapter, the department may revoke a certification issued under section 2 of this chapter for at least three (3) years if it determines:
(1) that information given by an applicant was false; or
(2) the product, provider, or service certified does not meet the minimum requirements of the department.
(b) If a certification is revoked, any Indiana contract that the provider has is void and the contractor may not receive any additional funds under the contract.
(c) An individual at least eighteen (18) years of age who resides in Indiana and any corporation that satisfies the requirements of this chapter and the rules of the department may be certified as:
(1) a software provider;
(2) a service provider; or
(3) a computer equipment provider.
(d) A person may not sell, buy, trade, exchange, option, lease, or rent software, computer equipment, or service to a county under this chapter without a certification from the department.
(e) A contract for computer software, computer equipment, a computer operating program, or computer system service providers under this chapter must contain a provision specifying the following:
(1) The contract is void if the provider's certification is revoked.
(2) For a provider under a corrective action plan under section 5.5 of this chapter, the contract is not void unless the department:
(A) determines that the provider has failed to substantially correct the noncompliance; and
(B) revokes the provider's certification under section 5.5(e) of this chapter.
(f) The department may not limit the number of systems or providers certified by this chapter so long as the system or provider meets the specifications or standards of the department.
As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.230; P.L.228-2005, SEC.27; P.L.156-2024, SEC.20.
Ind. Code § 6-1.1-31.5-5.5 Corrective action plan for noncompliant provider of computer software, computer equipment, computer operating program, or computer system service
Sec. 5.5. (a) This section applies to a provider whose computer software, computer equipment, computer operating program, or computer system service is determined by the department to be noncompliant with this chapter, the rules adopted by the department, or both. Before revoking a certification under section 5 of this chapter, the department may, in writing:
(1) notify the provider of the noncompliance; and
(2) offer the provider an opportunity to enter into a corrective action plan under subsection (c).
(b) The notice to the provider must include the following:
(1) A description of the actions that must be taken to correct the noncompliance.
(2) The date before which the provider must enter into a corrective action plan in order to avoid revocation under section 5 of this chapter.
(c) The corrective action plan shall include the following:
(1) A description of the action or actions to be taken by the provider to correct the noncompliance.
(2) A date before which the actions under subdivision (1) must be completed, as determined by the department.
(3) A statement requiring the provider to:
(A) notify, in each county affected by the noncompliance, the applicable county official of the noncompliance and the actions required under the corrective action plan; and
(B) provide regular updates to the department regarding the actions taken.
(d) The provider shall notify the department immediately upon completion of the actions required under the corrective action plan. The department shall review the actions undertaken by the provider and determine if the provider has substantially corrected the noncompliance and notify the provider if the provider is in compliance with the applicable statute or rule not more than thirty (30) days after the earlier of the date that the:
(1) noncompliance was required to have been corrected under the corrective action plan; or
(2) provider notifies the department that the provider has corrected the noncompliance.
(e) If:
(1) a provider does not enter into a corrective action plan; or
(2) the provider fails to substantially correct the noncompliance within the time specified in the corrective action plan;
the department may initiate revocation proceedings under section 5 of this chapter.
(f) The following are public records:
(1) A corrective action plan under this section.
(2) The results of the department's review under subsection (d).
(3) An order revoking a provider's certification following a determination by the department that the provider failed to substantially correct the noncompliance.
(g) The state, the department, and the department's officers, agents, and employees are immune from liability for any act done or omitted in connection with the performance of their duties under this section.
As added by P.L.156-2024, SEC.21.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026