CHAPTER 30. GENERAL PROVISIONS CONCERNING THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
IC 6-1.1-30
Chapter 30. General Provisions Concerning the Department of
Local Government Finance
IC 6-1.1-30-1
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-1.1
Department of local government finance established; commissioner
Sec. 1.1. (a) The department of local government finance is
established.
(b) The governor shall appoint an individual with appropriate
training and experience as commissioner of the department. The
commissioner:
(1) is the executive and chief administrative officer of the
department;
(2) may delegate authority to appropriate department staff;
(3) serves at the pleasure of the governor; and
(4) is entitled to receive compensation in an amount set by the
governor, subject to approval by the budget agency.
As added by P.L.198-2001, SEC.66. Amended by P.L.178-2002,
SEC.36.
IC 6-1.1-30-2
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-3
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-4
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-5
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-6
Records; use of records in court and other proceedings
Sec. 6. The department of local government finance shall keep a
record of its proceedings and orders. The department of local
government finance's record is a public record. A copy of the
appropriate portion of the record is sufficient evidence in all courts
or proceedings to prove an action, rule, or order of the department of
local government finance if the copy is:
(1) certified by the commissioner of the department; and
(2) attested to by a designee of the commissioner of the
department.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.67; P.L.154-2006, SEC.51.
IC 6-1.1-30-6.5
Appointment of commissioner of department of local government
finance
Sec. 6.5. The governor shall appoint an individual with
appropriate training and experience as commissioner of the
department of local government finance. The commissioner is the
executive and chief administrative officer of the department. The
commissioner:
(1) may delegate authority to appropriate department staff;
(2) serves at the governor's pleasure; and
(3) is entitled to receive compensation in an amount set by the
governor, subject to approval by the budget agency.
As added by P.L.90-2002, SEC.217.
IC 6-1.1-30-7
Deputy commissioner
Sec. 7. The commissioner may appoint an individual to serve as
deputy commissioner of the department of local government finance.
However, the appointment must be approved by the governor. A
deputy commissioner shall subscribe to an oath to faithfully
discharge the duties assigned to the deputy commissioner either by
law or by the commissioner.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.68; P.L.246-2005, SEC.67.
IC 6-1.1-30-8
Employees; compensation
Sec. 8. (a) To properly and efficiently perform its duties, the
department of local government finance may employ assistants,
clerks, stenographers, field representatives, and supervisors.
(b) Each employee of the department of local government finance
shall receive an annual salary to be fixed in the manner prescribed in
IC 4-12-1-13. In addition, each employee shall receive the same
mileage and travel allowances that other state employees receive.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.69.
IC 6-1.1-30-9
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-10
Delegation of powers and duties
Sec. 10. The commissioner may delegate to a field representative
or supervisor the powers of the department of local government
finance with respect to any duty of the department.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.70.
IC 6-1.1-30-11
Repealed
(Repealed by P.L.198-2001, SEC.122.)
IC 6-1.1-30-12
Review by field representative or supervisor
Sec. 12. (a) With respect to a review conducted by a field
representative or supervisor under section 10 of this chapter, the field
representative or supervisor shall submit a written report of findings
of fact and conclusions of law to the department of local government
finance.
(b) Except as provided in IC 6-1.1-15, after reviewing the report,
the department of local government finance may take additional
evidence or hold additional hearings.
(c) The department of local government finance shall base its final
decision on the report, any additional evidence taken by the
department, and any records that the department considers relevant.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.100; P.L.198-2001, SEC.71.
IC 6-1.1-30-13
Subpoenas; oaths
Sec. 13. In order to obtain information that is necessary to the
conduct by the department of local government finance of a
necessary or proper inquiry, the department of local government
finance or a department special representative, may:
(1) subpoena and examine witnesses;
(2) administer oaths; and
(3) subpoena and examine books or papers which are in the
hands of any person.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.101; P.L.198-2001, SEC.72.
IC 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;
(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.
(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.
IC 6-1.1-30-14.5
Payment for services provided by professionals
Sec. 14.5. The department of local government finance shall adopt
rules under IC 4-22-2 to limit the basis of payment for services
provided by all professionals, including but not limited to attorneys,
architects, and construction managers, who work on capital projects,
to a fee for service agreement and may not adopt a rule authorizing
the basis of payment for the services to be a percentage of the cost of
the capital project.
As added by P.L.25-1995, SEC.53. Amended by P.L.198-2001,
SEC.74.
IC 6-1.1-30-15
Repealed
(Repealed by P.L.3-1997, SEC.477.)
IC 6-1.1-30-16
Public access; property tax data
Sec. 16. The department of local government finance is the
agency through which public access to information provided for a
county to both the department of local government finance and the
legislative services agency shall be provided. This information to
which this section applies includes information provided under the
following:
(1) IC 5-14-1.5-2.
(2) IC 6-1.1-4-18.5.
(3) IC 6-1.1-4-19.5.
(4) IC 6-1.1-4-25.
(5) IC 6-1.1-5.5-3.
(6) IC 6-1.1-11-8.
(7) IC 6-1.1-31.5-3.5.
(8) IC 6-1.1-33.5-3.
(9) IC 36-2-9-20.
As added by P.L.234-2007, SEC.204.
IC 6-1.1-30-17
Compliance with reporting requirements
Sec. 17. (a) Except as provided in subsection (c) and subject to
subsection (d), the department of state revenue and the auditor of
state shall, when requested by the department of local government
finance, withhold a percentage of the distributions of county adjusted
gross income tax distributions under IC 6-3.5-1.1, county option
income tax distributions under IC 6-3.5-6, or county economic
development income tax distributions under IC 6-3.5-7 that would
otherwise be distributed to the county under the schedules in
IC 6-3.5-1.1-10, IC 6-3.5-1.1-21.1, IC 6-3.5-6-17, IC 6-3.5-6-17.3,
IC 6-3.5-7-16, and IC 6-3.5-7-17.3, if:
(1) local assessing officials have not provided information to
the department of local government finance in a timely manner
under IC 4-10-13-5(b);
(2) the county assessor has not transmitted to the department of
local government finance by October 1 of the year in which the
distribution is scheduled to be made the data for all townships
in the county required to be transmitted under IC 6-1.1-4-25;
(3) the county auditor has not paid a bill for services under
IC 6-1.1-4-31.5 to the department of local government finance
in a timely manner;
(4) the county assessor has not forwarded to the department of
local government finance in a timely manner sales disclosure
form data under IC 6-1.1-5.5-3;
(5) the county auditor has not forwarded to the department of
local government finance the duplicate copies of all approved
exemption applications required to be forwarded by that date
under IC 6-1.1-11-8(a);
(6) by the date the distribution is scheduled to be made, the
county auditor has not sent a certified statement required to be
sent by that date under IC 6-1.1-17-1 to the department of local
government finance;
(7) the county does not maintain a certified computer system
that meets the requirements of IC 6-1.1-31.5-3.5;
(8) the county auditor has not transmitted the data described in
IC 36-2-9-20 to the department of local government finance in
the form and on the schedule specified by IC 36-2-9-20;
(9) the county has not established a parcel index numbering
system under 50 IAC 23-8-1 in a timely manner; or
(10) a county official has not provided other information to the
department of local government finance in a timely manner as
required by the department of local government finance.
The percentage to be withheld is the percentage determined by the
department of local government finance.
(b) Except as provided in subsection (e), money not distributed for
the reasons stated in subsection (a) shall be distributed to the county
when the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
has been corrected.
(c) The restrictions on distributions under subsection (a) do not
apply if the department of local government finance determines that
the failure to:
(1) provide information; or
(2) pay a bill for services;
in a timely manner is justified by unusual circumstances.
(d) The department of local government finance shall give the
county auditor at least thirty (30) days notice in writing before the
department of state revenue or the auditor of state withholds a
distribution under subsection (a).
(e) Money not distributed for the reason stated in subsection
(a)(3) may be deposited in the fund established by
IC 6-1.1-5.5-4.7(a). Money deposited under this subsection is not
subject to distribution under subsection (b).
(f) This subsection applies to a county that will not receive a
distribution under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7. At the
request of the department of local government finance, an amount
permitted to be withheld under subsection (a) may be withheld from
any state revenues that would otherwise be distributed to the county
or one (1) or more taxing units in the county.
As added by P.L.146-2008, SEC.268.