IC 6-1.1-8.5-8: Reassessment by the department; local officials and vendors under contract with local officials may not reassess

Sec. 8. (a) For purposes of:

(1) a reassessment of a group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2; or

(2) a new assessment;

the department of local government finance shall assess each industrial facility in a qualifying county.

(b) The following may not assess an industrial facility in a qualifying county:

(1) A county assessor.

(2) A township assessor.

(3) An assessing official.

(4) A vendor under contract with a county assessor or township assessor.

(5) A county property tax assessment board of appeals.