Powers and Duties of Department

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Sec. 14. The department of local government finance:

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

(2) shall see that the penalties prescribed under this article are enforced;

(3) shall investigate the property tax laws and systems of other states and countries;

(4) 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

(5) 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.


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