Introduced Version
HOUSE BILL No. 1193
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 3-10; IC 3-11-2-12; IC 3-13-10-3; IC 6-1.1;
IC 36-2-15-0.3; IC 36-6; IC 36-7; IC 36-9-11.1-11.
Synopsis: Township assessors. Abolishes the office of township
assessor, effective January 1, 2028. Transfers the duties of the township
assessor to the county assessor of the county in which the township is
located. Provides that if the office of township assessor becomes vacant
before January 1, 2028, the office is abolished and the duties of the
township assessor are transferred to the county assessor.
Effective: Upon passage; July 1, 2025.
Lauer
January 8, 2025, read first time and referred to Committee on Local Government.
2025 IN 1193—LS 7071/DI 144 Introduced
First Regular Session of the 124th General Assembly (2025)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type. Also, the
word NEW will appear in that style type in the introductory clause of each SECTION that adds
a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
between statutes enacted by the 2024 Regular Session of the General Assembly.
HOUSE BILL No. 1193
A BILL FOR AN ACT to amend the Indiana Code concerning local
government.
Be it enacted by the General Assembly of the State of Indiana:
1 SECTION 1. IC 3-10-1-19, AS AMENDED BY P.L.227-2023,
2 SECTION 58, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2025]: Sec. 19. (a) The ballot for a primary election shall be
4 printed in substantially the form described in this section for all the
5 offices for which candidates have qualified under IC 3-8.
6 (b) The following shall be printed as the heading for the ballot for
7 a political party:
8 "OFFICIAL PRIMARY BALLOT
9 _________________ Party (insert the name of the political party)".
10 (c) The following shall be printed immediately below the heading
11 required by subsection (b) or be posted in each voting booth as
12 provided in IC 3-11-2-8(b):
13 (1) For paper ballots, print: To vote for a person, make a voting
14 mark (X or U) on or in the box before the person's name in the
15 proper column.
16 (2) For optical scan ballots, print: To vote for a person, darken or
17 shade in the circle, oval, or square (or draw a line to connect the
2025 IN 1193—LS 7071/DI 144 2
1 arrow) that precedes the person's name in the proper column.
2 (3) For optical scan ballots that do not contain a candidate's name,
3 print: To vote for a person, darken or shade in the oval that
4 precedes the number assigned to the person's name in the proper
5 column.
6 (4) For electronic voting systems, print: To vote for a person,
7 touch the screen (or press the button) in the location indicated.
8 (d) Local public questions shall be placed on the primary election
9 ballot after the heading and the voting instructions described in
10 subsection (c) (if the instructions are printed on the ballot) and before
11 the offices described in subsection (g).
12 (e) The local public questions described in subsection (d) shall be
13 placed as follows:
14 (1) In a separate column on the ballot if voting is by paper ballot.
15 (2) After the heading and the voting instructions described in
16 subsection (c) (if the instructions are printed on the ballot) and
17 before the offices described in subsection (g), in the form
18 specified in IC 3-11-13-11 if voting is by ballot card.
19 (3) As provided by either of the following if voting is by an
20 electronic voting system:
21 (A) On a separate screen for a public question.
22 (B) After the heading and the voting instructions described in
23 subsection (c) (if the instructions are printed on the ballot) and
24 before the offices described in subsection (g), in the form
25 specified in IC 3-11-14-3.5.
26 (f) A public question shall be placed on the primary election ballot
27 in the following form:
28 (The explanatory text for the public question,
29 if required by law.)
30 "Shall (insert public question)?"
31 [] YES
32 [] NO
33 (g) The offices with candidates for nomination shall be placed on
34 the primary election ballot in the following order:
35 (1) Federal and state offices:
36 (A) President of the United States.
37 (B) United States Senator.
38 (C) Governor.
39 (D) United States Representative.
40 (2) Legislative offices:
41 (A) State senator.
42 (B) State representative.
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1 (3) Circuit offices and county judicial offices:
2 (A) Judge of the circuit court, and unless otherwise specified
3 under IC 33, with each division separate if there is more than
4 one (1) judge of the circuit court.
5 (B) Judge of the superior court, and unless otherwise specified
6 under IC 33, with each division separate if there is more than
7 one (1) judge of the superior court.
8 (C) Judge of the probate court.
9 (D) Prosecuting attorney.
10 (E) Circuit court clerk.
11 (4) County offices:
12 (A) County auditor.
13 (B) County recorder.
14 (C) County treasurer.
15 (D) County sheriff.
16 (E) County coroner.
17 (F) County surveyor.
18 (G) County assessor.
19 (H) County commissioner.
20 (I) County council member.
21 (5) Township offices:
22 (A) Township assessor (only in a township referred to in
23 IC 36-6-5-1(d)).
24 (B) (A) Township trustee.
25 (C) (B) Township board member.
26 (D) (C) Judge of the small claims court.
27 (E) (D) Constable of the small claims court.
28 (6) City offices:
29 (A) Mayor.
30 (B) Clerk or clerk-treasurer.
31 (C) Judge of the city court.
32 (D) City-county council member or common council member.
33 (7) Town offices:
34 (A) Clerk-treasurer.
35 (B) Judge of the town court.
36 (C) Town council member.
37 (h) The political party offices with candidates for election shall be
38 placed on the primary election ballot in the following order after the
39 offices described in subsection (g):
40 (1) Precinct committeeman.
41 (2) State convention delegate.
42 (i) The local offices to be elected at the primary election shall be
2025 IN 1193—LS 7071/DI 144 4
1 placed on the primary election ballot after the offices described in
2 subsection (h).
3 (j) The offices described in subsection (i) shall be placed as follows:
4 (1) In a separate column on the ballot if voting is by paper ballot.
5 (2) After the offices described in subsection (h) in the form
6 specified in IC 3-11-13-11 if voting is by ballot card.
7 (3) Either:
8 (A) on a separate screen for each office or public question; or
9 (B) after the offices described in subsection (h) in the form
10 specified in IC 3-11-14-3.5;
11 if voting is by an electronic voting system.
12 (k) If no candidate has filed to run for an office on the primary ballot
13 then the county election board may print "NO CANDIDATE FILED"
14 in the place on the ballot where a candidate's name would have been
15 printed.
16 SECTION 2. IC 3-10-2-13, AS AMENDED BY P.L.278-2019,
17 SECTION 41, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
18 JULY 1, 2025]: Sec. 13. The following public officials shall be elected
19 at the general election before their terms of office expire and every four
20 (4) years thereafter:
21 (1) Clerk of the circuit court.
22 (2) County auditor.
23 (3) County recorder.
24 (4) County treasurer.
25 (5) County sheriff.
26 (6) County coroner.
27 (7) County surveyor.
28 (8) County assessor.
29 (9) County commissioner.
30 (10) County council member.
31 (11) Township trustee.
32 (12) Township board member.
33 (13) Township assessor (only in a township referred to in
34 IC 36-6-5-1(d)).
35 (14) (13) Judge of a small claims court.
36 (15) (14) Constable of a small claims court.
37 SECTION 3. IC 3-11-2-12, AS AMENDED BY P.L.227-2023,
38 SECTION 67, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
39 JULY 1, 2025]: Sec. 12. (a) The following offices shall be placed on
40 the general election ballot in the following order after the public
41 questions described in section 10(a) of this chapter:
42 (1) Federal and state offices:
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1 (A) President and Vice President of the United States.
2 (B) United States Senator.
3 (C) Governor and lieutenant governor.
4 (D) Secretary of state.
5 (E) Auditor of state.
6 (F) Treasurer of state.
7 (G) Attorney general.
8 (H) United States Representative. If an election to fill a
9 vacancy in an office of United States Representative under
10 IC 3-10-8 is held on the same day as the election for the next
11 term of the same office, the ballot shall list the election to fill
12 the vacancy in the office immediately after the election for the
13 next term of the office.
14 (2) Legislative offices:
15 (A) State senator.
16 (B) State representative.
17 (3) Circuit offices and county judicial offices:
18 (A) Judge of the circuit court, and unless otherwise specified
19 under IC 33, with each division separate if there is more than
20 one (1) judge of the circuit court.
21 (B) Judge of the superior court, and unless otherwise specified
22 under IC 33, with each division separate if there is more than
23 one (1) judge of the superior court.
24 (C) Judge of the probate court.
25 (D) Prosecuting attorney.
26 (E) Clerk of the circuit court.
27 (4) County offices:
28 (A) County auditor.
29 (B) County recorder.
30 (C) County treasurer.
31 (D) County sheriff.
32 (E) County coroner.
33 (F) County surveyor.
34 (G) County assessor.
35 (H) County commissioner.
36 (I) County council member.
37 (5) Township offices:
38 (A) Township assessor (only in a township referred to in
39 IC 36-6-5-1(d)).
40 (B) (A) Township trustee.
41 (C) (B) Township board member.
42 (D) (C) Judge of the small claims court.
2025 IN 1193—LS 7071/DI 144 6
1 (E) (D) Constable of the small claims court.
2 (6) City offices:
3 (A) Mayor.
4 (B) Clerk or clerk-treasurer.
5 (C) Judge of the city court.
6 (D) City-county council member or common council member.
7 (7) Town offices:
8 (A) Clerk-treasurer.
9 (B) Judge of the town court.
10 (C) Town council member.
11 (b) If a major political party does not nominate a candidate for an
12 office on a general, municipal, or special election ballot then the county
13 election board may print "NO CANDIDATE FILED" in the place on
14 the ballot where the name of the major political party's nominee would
15 be printed.
16 SECTION 4. IC 3-13-10-3, AS AMENDED BY P.L.119-2005,
17 SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
18 UPON PASSAGE]: Sec. 3. (a) This section applies to a vacancy in the
19 office of township assessor. not covered by section 1 of this chapter.
20 (b) A vacancy shall be filled by the county assessor, subject to the
21 approval of the department of local government finance. Except as
22 provided in subsection (c), the county assessor shall make the
23 appointment not later than thirty (30) days after the vacancy occurs. If
24 the vacancy occurred because the elected township assessor failed to
25 qualify or was removed, the person who is appointed must be of the
26 same political party as the elected township assessor.
27 (c) If a vacancy exists because of the death of the township assessor,
28 the county assessor shall make the appointment required by subsection
29 (b) not later than thirty (30) days after the county assessor receives
30 notice of the death under IC 5-8-6. The county assessor may not fill the
31 vacancy as required by subsection (b) until the county assessor receives
32 notice of the death under IC 5-8-6.
33 (b) Notwithstanding section 1 of this chapter or any other law,
34 if the office of township assessor becomes vacant, all of the
35 following apply:
36 (1) The vacancy may not be filled.
37 (2) The office of township assessor is abolished in that
38 township, as provided in IC 36-6-5-5.
39 (3) The county assessor of the county in which the township is
40 located shall assume the duties of the township assessor as
41 provided in IC 36-6-5-5.
42 (c) This section expires January 1, 2028.
2025 IN 1193—LS 7071/DI 144 7
1 SECTION 5. IC 6-1.1-5-9, AS AMENDED BY P.L.146-2008,
2 SECTION 88, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
3 JULY 1, 2025]: Sec. 9. In a county containing a consolidated city
4 (1) the township assessor has the duties and authority described
5 in sections 1 through 8 of this chapter; and
6 (2) the county assessor has the duties and authority described in
7 sections 1 through 8 of this chapter. for a township for which
8 there is no township assessor.
9 These duties and authority include effecting the transfer of title to real
10 property and preparing, maintaining, approving, correcting, indexing,
11 and publishing the list or record of, or description of title to, real
12 property. If a court renders a judgment for the partition or transfer of
13 real property located in a county containing a consolidated city, the
14 clerk of the court shall deliver the transcript to the county assessor.
15 SECTION 6. IC 6-1.1-5.5-12, AS AMENDED BY P.L.148-2024,
16 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17 JULY 1, 2025]: Sec. 12. (a) A party to a conveyance who:
18 (1) either:
19 (A) files a sales disclosure form that does not contain all of the
20 information required by this chapter; or
21 (B) files a sales disclosure form that contains inaccurate
22 information;
23 and receives from the township assessor (in a county containing
24 a consolidated city) or the county assessor (in any other county)
25 written notice of the problems described in clause (A) or (B); and
26 (2) fails to file a correct sales disclosure form that fully complies
27 with all requirements of this chapter within thirty (30) days after
28 the date of the notice under subdivision (1);
29 is subject to a penalty in the amount determined under subsection (b).
30 (b) The amount of the penalty under subsection (a) is the greater of:
31 (1) one hundred dollars ($100); or
32 (2) twenty-five thousandths percent (0.025%) of the sale price of
33 the real property transferred under the conveyance document.
34 (c) The township assessor in a county containing a consolidated city,
35 or the county assessor in any other county, shall:
36 (1) determine the penalty imposed under this section;
37 (2) assess the penalty to the party to a conveyance; and
38 (3) notify the party to the conveyance that the penalty is payable
39 not later than thirty (30) days after notice of the assessment.
40 (d) The county auditor shall:
41 (1) collect the penalty imposed under this section;
42 (2) deposit penalty collections as required under section 4 of this
2025 IN 1193—LS 7071/DI 144 8
1 chapter; and
2 (3) notify the prosecuting attorney of the appropriate judicial
3 circuit of delinquent payments.
4 (e) The prosecuting attorney of the appropriate judicial circuit shall
5 initiate an action to recover a delinquent penalty under this section. In
6 a successful action against a person for a delinquent penalty, the court
7 shall award the prosecuting attorney reasonable attorney's fees.
8 SECTION 7. IC 6-1.1-18.5-4.5, AS AMENDED BY P.L.1-2010,
9 SECTION 29, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
10 JULY 1, 2025]: Sec. 4.5. The department of local government finance
11 shall adjust the maximum permissible ad valorem tax levy of each
12 county and township to reflect any transfer of duties between assessors
13 under IC 36-2-15-5, or IC 36-6-5-2 (repealed), IC 36-6-5-5, or
14 IC 36-6-5-6.
15 SECTION 8. IC 36-2-15-0.3 IS REPEALED [EFFECTIVE JULY
16 1, 2025]. Sec. 0.3. (a) The following are transferred to the county
17 assessor:
18 (1) On July 1, 2008:
19 (A) employment positions as of June 30, 2008, of each elected
20 township assessor in the county whose duties relating to the
21 assessment of tangible property are transferred to the county
22 assessor under IC 36-6-5-1(h), as added by P.L.146-2008,
23 including:
24 (i) the employment position of the elected township
25 assessor; and
26 (ii) the employment positions of all employees of the elected
27 township assessor;
28 (B) real and personal property of:
29 (i) elected township assessors in the county whose duties
30 relating to the assessment of tangible property are
31 transferred to the county assessor under IC 36-6-5-1(h), as
32 added by P.L.146-2008; and
33 (ii) township trustee-assessors in the county;
34 used solely to carry out property assessment duties;
35 (C) obligations outstanding on June 30, 2008, of:
36 (i) elected township assessors in the county whose duties
37 relating to the assessment of tangible property are
38 transferred to the county assessor under IC 36-6-5-1(h), as
39 added by P.L.146-2008; and
40 (ii) township trustee-assessors in the county;
41 relating to the assessment of tangible property; and
42 (D) funds of:
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1 (i) elected township assessors in the county whose duties
2 relating to the assessment of tangible property are
3 transferred to the county assessor under IC 36-6-5-1(h), as
4 added by P.L.146-2008; and
5 (ii) township trustee-assessors in the county;
6 on hand for the purpose of carrying out property assessment
7 duties in the amount determined by the county auditor.
8 (2) On January 1, 2009:
9 (A) employment positions as of December 31, 2008, of each
10 elected township assessor in the county whose duties relating
11 to the assessment of tangible property are transferred to the
12 county assessor as the result of a referendum under this
13 chapter, as amended by P.L.146-2008, including:
14 (i) the employment position of the elected township
15 assessor; and
16 (ii) the employment positions of all employees of the elected
17 township assessor;
18 (B) real and personal property of elected township assessors in
19 the county whose duties relating to the assessment of tangible
20 property are transferred to the county assessor as the result of
21 a referendum under this chapter, as amended by P.L.146-2008,
22 used solely to carry out property assessment duties;
23 (C) obligations outstanding on December 31, 2008, of elected
24 township assessors in the county whose duties relating to the
25 assessment of tangible property are transferred to the county
26 assessor as the result of a referendum under this chapter, as
27 amended by P.L.146-2008, relating to the assessment of
28 tangible property; and
29 (D) funds of elected township assessors in the county whose
30 duties relating to the assessment of tangible property are
31 transferred to the county assessor as the result of a referendum
32 under this chapter, as amended by P.L.146-2008, on hand for
33 the purpose of carrying out property assessment duties in the
34 amount determined by the county auditor.
35 (b) Before July 1, 2008, the county assessor shall interview, or give
36 the opportunity to interview to, each individual who:
37 (1) is an employee of:
38 (A) an elected township assessor in the county whose duties
39 relating to the assessment of tangible property are transferred
40 to the county assessor under IC 36-6-5-1(h), as added by
41 P.L.146-2008; or
42 (B) a trustee-assessor in the county;
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1 as of March 19, 2008; and
2 (2) applies before June 1, 2008, for an employment position
3 referred to in subsection (a)(1)(A).
4 (c) Before December 31, 2008, the county assessor shall interview,
5 or give the opportunity to interview to, each individual who:
6 (1) is an employee of an elected township assessor in the county
7 whose duties relating to the assessment of tangible property are
8 transferred to the county assessor as the result of a referendum
9 under this chapter, as amended by P.L.146-2008, as of March 19,
10 2008; and
11 (2) applies before December 1, 2008, for an employment position
12 referred to in subsection (a)(2)(A).
13 (d) A township served on June 30, 2008, by a township assessor
14 whose duties relating to the assessment of tangible property are
15 transferred to the county assessor under IC 36-6-5-1(h), as added by
16 P.L.146-2008 shall transfer to the county assessor all revenue received
17 after the date of the transfer that is received by the township for the
18 purpose of carrying out property assessment duties in the amount
19 determined by the county auditor.
20 SECTION 9. IC 36-6-1.5-7, AS ADDED BY P.L.240-2005,
21 SECTION 3, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
22 JULY 1, 2025]: Sec. 7. If township governments merge under this
23 chapter,
24 (1) IC 36-6-6 applies to the election of the township board and
25 (2) IC 36-6-5-1 applies to the election of a township assessor;
26 of the new township government.
27 SECTION 10. IC 36-6-5-1, AS AMENDED BY P.L.167-2015,
28 SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
29 JULY 1, 2025]: Sec. 1. (a) Subject to subsection (g), before 2009, a
30 township assessor shall be elected under IC 3-10-2-13 by the voters of
31 each township:
32 (1) having:
33 (A) a population of more than eight thousand (8,000); or
34 (B) an elected township assessor or the authority to elect a
35 township assessor before January 1, 1979; and
36 (2) in which the number of parcels of real property on January 1,
37 2008, is at least fifteen thousand (15,000).
38 (b) Subject to subsection (g), before 2009, a township assessor shall
39 be elected under IC 3-10-2-14 (repealed effective July 1, 2008) in each
40 township:
41 (1) having a population of more than five thousand (5,000) but
42 not more than eight thousand (8,000), if:
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1 (A) the legislative body of the township, by resolution,
2 declares that the office of township assessor is necessary; and
3 (B) the resolution is filed with the county election board not
4 later than the first date that a declaration of candidacy may be
5 filed under IC 3-8-2; and
6 (2) in which the number of parcels of real property on January 1,
7 2008, is at least fifteen thousand (15,000).
8 (c) Subject to subsection (g), a township government that is created
9 by merger under IC 36-6-1.5 shall elect only one (1) township assessor
10 under this section.
11 (d) Subject to subsection (g), after 2008 a township assessor shall
12 be elected under IC 3-10-2-13 only by the voters of each township in
13 which:
14 (1) the number of parcels of real property on January 1, 2008, is
15 at least fifteen thousand (15,000); and
16 (2) the transfer to the county assessor of the assessment duties
17 prescribed by IC 6-1.1 is disapproved in the referendum under
18 IC 36-2-15.
19 (e) (a) The township assessor must reside within the township as
20 provided in Article 6, Section 6 of the Constitution of the State of
21 Indiana. The assessor forfeits office if the assessor ceases to be a
22 resident of the township.
23 (f) (b) The term of office of a township assessor is four (4) years,
24 beginning January 1 after election. and continuing until a successor is
25 elected and qualified. However, the term of office of a township
26 assessor elected at a general election in which no other township
27 officer is elected ends on December 31 after the next election in which
28 any other township officer is elected.
29 (g) (c) To be eligible to serve as a township assessor, an individual
30 must meet the following qualifications before taking office:
31 (1) If the individual has never held the office of township
32 assessor, the individual must have attained a level two
33 assessor-appraiser certification under IC 6-1.1-35.5.
34 (2) If the individual has held the office of township assessor, the
35 individual must have attained a level three assessor-appraiser
36 certification under IC 6-1.1-35.5.
37 (h) After June 30, 2008, the county assessor shall perform the
38 assessment duties prescribed by IC 6-1.1 in a township in which the
39 number of parcels of real property on January 1, 2008, is less than
40 fifteen thousand (15,000).
41 (d) This section expires January 1, 2028.
42 SECTION 11. IC 36-6-5-3, AS AMENDED BY P.L.146-2008,
2025 IN 1193—LS 7071/DI 144 12
1 SECTION 711, IS AMENDED TO READ AS FOLLOWS
2 [EFFECTIVE JULY 1, 2025]: Sec. 3. (a) Except as provided in
3 subsection (b), the assessor shall perform the duties prescribed by
4 statute, including assessment duties prescribed by IC 6-1.1.
5 (b) Subsection (a) does not apply if the duties of the township
6 assessor have been transferred to the county assessor as described in
7 IC 6-1.1-1-24 or IC 36-2-15.
8 (c) This section expires January 1, 2028.
9 SECTION 12. IC 36-6-5-4, AS AMENDED BY P.L.167-2015,
10 SECTION 15, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
11 JULY 1, 2025]: Sec. 4. (a) Before July 1, 2017, an employee of a
12 township assessor who performs real property assessing duties must
13 have attained the level of certification under IC 6-1.1-35.5 that the
14 township assessor is required to attain under section 1(g) 1(c) of this
15 chapter.
16 (b) After June 30, 2017, an employee of a township assessor who is
17 responsible for placing an assessed valuation on real property must
18 have attained the certification of a level three assessor-appraiser under
19 IC 6-1.1-35.5.
20 (c) This subsection applies after June 30, 2017. If the township
21 assessor has not attained the certification of a level three
22 assessor-appraiser under IC 6-1.1-35.5, the township fiscal body shall
23 authorize either of the following:
24 (1) The appointment of at least one (1) deputy or employee who
25 has attained the certification of a level three assessor-appraiser
26 under IC 6-1.1-35.5.
27 (2) Contracting with a person who has attained, or who employs
28 for purposes of the contract an individual who has attained, the
29 certification of a level three assessor-appraiser under
30 IC 6-1.1-35.5. The individual under contract with the township
31 assessor under this subdivision shall assist the township assessor
32 with assessment duties as determined by the township assessor.
33 Payment for the deputy, employee, or contractor shall be made from the
34 budget for the township assessor.
35 (d) This section expires January 1, 2028.
36 SECTION 13. IC 36-6-5-5 IS ADDED TO THE INDIANA CODE
37 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
38 UPON PASSAGE]: Sec. 5. (a) If the office of a township assessor
39 becomes vacant, the following apply on the date the office becomes
40 vacant:
41 (1) The office of township assessor for that township is
42 abolished.
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1 (2) The county assessor of the county in which the township is
2 located shall assume the duties of the township assessor.
3 (3) All of the following are transferred to the county assessor:
4 (A) All employment positions of all employees of the
5 township assessor.
6 (B) The real and personal property of the township
7 assessor.
8 (C) The obligations outstanding on the date the office of
9 township assessor becomes vacant.
10 (D) The funds of the township assessor.
11 (b) An employee of the office of the township assessor on the
12 date the office of the township assessor becomes vacant is entitled
13 to remain in the employee's position transferred under subsection
14 (a) until the earlier of the following:
15 (1) The employee resigns from the position.
16 (2) The employee's employment is terminated. However, an
17 employee described in this subsection may be terminated only
18 in the same manner that other employees of the county
19 assessor may be terminated.
20 (c) The county auditor shall transfer to the county assessor all
21 revenue received by the township:
22 (1) through the date that the office of the township assessor
23 became vacant; and
24 (2) for the purpose of carrying out property assessment
25 duties;
26 in the amount determined by the county auditor.
27 SECTION 14. IC 36-6-5-6 IS ADDED TO THE INDIANA CODE
28 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
29 1, 2025]: Sec. 6. (a) This section applies to the office of a township
30 assessor in existence on December 31, 2027.
31 (b) On January 1, 2028, the office of township assessor is
32 abolished.
33 (c) On January 1, 2028, all the powers and duties of the
34 township assessor are transferred to the county assessor of the
35 county in which the township is located.
36 (d) On January 1, 2028, all of the following are transferred to
37 the county assessor:
38 (1) All employment positions as of December 31, 2027, of each
39 township assessor in the county, including all of the following:
40 (A) The employment position of the township assessor.
41 (B) The employment positions of all employees of the
42 township assessor.
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1 (2) The real and personal property of each township assessor
2 in the county.
3 (3) The obligations outstanding on December 31, 2027, of each
4 township assessor in the county.
5 (4) The funds of each township assessor in the county.
6 (e) Before January 1, 2028, the county assessor shall interview,
7 or give the opportunity to interview to, each individual who:
8 (1) is, as of October 1, 2027, an employee of a township
9 assessor in the county; and
10 (2) applies before December 1, 2027, for an employment
11 position referred to in subsection (d)(1).
12 (f) The county auditor shall transfer to the county assessor all
13 revenue received after December 31, 2027, by the township for the
14 purpose of carrying out property assessment duties in the amount
15 determined by the county auditor.
16 SECTION 15. IC 36-6-5-7 IS ADDED TO THE INDIANA CODE
17 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
18 1, 2025]: Sec. 7. (a) Each county assessor and township assessor
19 whose duties will be transferred under section 6 of this chapter
20 shall:
21 (1) organize the records of the assessor's office relating to the
22 assessment of tangible property in a manner prescribed by the
23 department of local government finance; and
24 (2) transfer the records before January 1, 2028, as directed by
25 the department of local government finance.
26 (b) The department of local government finance shall determine
27 a procedure and schedule for the transfer of the records and
28 operations. The assessors shall assist each other and coordinate
29 their efforts to:
30 (1) ensure an orderly transfer of all records; and
31 (2) provide for an uninterrupted and professional transition
32 of the functions of assessors consistent with this chapter,
33 IC 6-1.1, and the directions of the department of local
34 government finance.
35 SECTION 16. IC 36-6-5-9 IS ADDED TO THE INDIANA CODE
36 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
37 1, 2025]: Sec. 9. This chapter expires January 1, 2030.
38 SECTION 17. IC 36-7-11.2-11, AS AMENDED BY P.L.219-2007,
39 SECTION 121, IS AMENDED TO READ AS FOLLOWS
40 [EFFECTIVE JULY 1, 2025]: Sec. 11. As used in this chapter, "notice"
41 means written notice:
42 (1) served personally upon the person, official, or office entitled
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1 to the notice; or
2 (2) served upon the person, official, or office by placing the notice
3 in the United States mail, first class postage prepaid, properly
4 addressed to the person, official, or office. Notice is considered
5 served if mailed in the manner prescribed by this subdivision
6 properly addressed to the following:
7 (A) The governor, both to the address of the governor's official
8 residence and to the governor's executive office in
9 Indianapolis.
10 (B) The Indiana department of transportation, to the
11 commissioner.
12 (C) The department of natural resources, both to the director
13 of the department and to the director of the department's
14 division of historic preservation and archeology.
15 (D) The department of metropolitan development.
16 (E) An occupant, to:
17 (i) the person by name; or
18 (ii) if the name is unknown, the "Occupant" at the address of
19 the Meridian Street or bordering property occupied by the
20 person.
21 (F) An owner, to the person by the name shown to be the name
22 of the owner, and at the person's address, as the address
23 appears in the records in the bound volumes of the most recent
24 real estate tax assessment records as the records appear in
25 (i) the offices of the township assessors; or
26 (ii) the office of the county assessor
27 in Marion County.
28 (G) A neighborhood association or the society, to the
29 organization at the latest address as shown in the records of the
30 commission.
31 SECTION 18. IC 36-7-11.2-58, AS AMENDED BY P.L.146-2008,
32 SECTION 719, IS AMENDED TO READ AS FOLLOWS
33 [EFFECTIVE JULY 1, 2025]: Sec. 58. (a) A person who has filed a
34 petition under section 56 or 57 of this chapter shall, not later than ten
35 (10) days after the filing, serve notice upon all interested parties. The
36 notice must state the following:
37 (1) The full name and address of the following:
38 (A) The petitioner.
39 (B) Each attorney acting for and on behalf of the petitioner.
40 (2) The street address of the Meridian Street and bordering
41 property for which the petition was filed.
42 (3) The name of the owner of the property.
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1 (4) The full name and address of, and the type of business, if any,
2 conducted by:
3 (A) each person who at the time of the filing is a party to; and
4 (B) each person who is a disclosed or an undisclosed principal
5 for whom the party was acting as agent in entering into;
6 a contract of sale, lease, option to purchase or lease, agreement to
7 build or develop, or other written agreement of any kind or nature
8 concerning the subject property or the present or future
9 ownership, use, occupancy, possession, or development of the
10 subject property.
11 (5) A description of the contract of sale, lease, option to purchase
12 or lease, agreement to build or develop, or other written
13 agreement sufficient to disclose the full nature of the interest of
14 the party or of the party's principal in the subject property or in
15 the present or future ownership, use, occupancy, possession, or
16 development of the subject property.
17 (6) A description of the proposed use for which the rezoning or
18 zoning variance is sought, sufficiently detailed to appraise the
19 notice recipient of the true character, nature, extent, and physical
20 properties of the proposed use.
21 (7) The date of the filing of the petition.
22 (8) The date, time, and place of the next regular meeting of the
23 commission if a petition is for approval of a zoning variance. If a
24 petition is filed with the development commission, the notice does
25 not have to specify the date of a hearing before the commission or
26 the development commission. However, the person filing the
27 petition shall give ten (10) days notice of the date, time, and place
28 of a hearing before the commission on the petition after the
29 referral of the petition to the commission by the development
30 commission.
31 (b) For purposes of giving notice to the interested parties who are
32 owners, the records in the bound volumes of the recent real estate tax
33 assessment records as the records appear in
34 (1) the offices of the township assessors (if any); or
35 (2) the office of the county assessor
36 as of the date of filing are considered determinative of the persons who
37 are owners.
38 SECTION 19. IC 36-7-15.1-32, AS AMENDED BY P.L.146-2008,
39 SECTION 759, IS AMENDED TO READ AS FOLLOWS
40 [EFFECTIVE JULY 1, 2025]: Sec. 32. (a) The commission must
41 establish a program for housing. The program, which may include such
42 elements as the commission considers appropriate, must be adopted as
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1 part of a redevelopment plan or amendment to a redevelopment plan,
2 and must establish an allocation area for purposes of sections 26 and
3 35 of this chapter for the accomplishment of the program.
4 (b) The notice and hearing provisions of sections 10 and 10.5 of this
5 chapter apply to the resolution adopted under subsection (a). Judicial
6 review of the resolution may be made under section 11 of this chapter.
7 (c) Before formal submission of any housing program to the
8 commission, the department shall consult with persons interested in or
9 affected by the proposed program and provide the affected
10 neighborhood associations, residents, township assessors (if any), and
11 the county assessor with an adequate opportunity to participate in an
12 advisory role in planning, implementing, and evaluating the proposed
13 program. The department may hold public meetings in the affected
14 neighborhood to obtain the views of neighborhood associations and
15 residents.
16 SECTION 20. IC 36-9-11.1-11, AS AMENDED BY P.L.146-2008,
17 SECTION 789, IS AMENDED TO READ AS FOLLOWS
18 [EFFECTIVE JULY 1, 2025]: Sec. 11. (a) All property of every kind,
19 including air rights, acquired for off-street parking purposes, and all its
20 funds and receipts, are exempt from taxation for all purposes. When
21 any real property is acquired by the consolidated city, the county
22 auditor shall, upon certification of that fact by the board, cancel all
23 taxes then a lien. The certificate of the board must specifically describe
24 the real property, including air rights, and the purpose for which
25 acquired.
26 (b) A lessee of the city may not be assessed any tax upon any land,
27 air rights, or improvements leased from the city, but the separate
28 leasehold interest has the same status as leases on taxable real property,
29 notwithstanding any other law. Whenever the city sells any such
30 property to anyone for private use, the property becomes liable for all
31 taxes after that, as other property is so liable and is assessed, and the
32 board shall report all such sales to the township assessor, or the county
33 assessor, if there is no township assessor for the township, who shall
34 cause the property to be upon the proper tax records.
35 (c) If the duties of the township assessor have been transferred to the
36 county assessor as described in IC 6-1.1-1-24, a reference to the
37 township assessor in this section is considered to be a reference to the
38 county assessor.
39 SECTION 21. [EFFECTIVE JULY 1, 2025] (a) The legislative
40 services agency, under the supervision of the code revision
41 committee, shall prepare legislation for introduction during the
42 2028 session of the general assembly to amend Indiana law to make
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1 necessary corrections and changes in the Indiana Code to reflect
2 the abolition of the office of township assessor.
3 (b) This SECTION expires July 1, 2030.
4 SECTION 22. An emergency is declared for this act.
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