{"data":{"id":"us-in/ic-6-1.1-31-9","jurisdiction":"us-in","citation":"IC 6-1.1-31-9","heading":"Reassessment; adoption of rules","body":"Sec. 9. (a) Subject to subsections (b) and (c), the department of local government finance may adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 at any time after a reassessment has begun under a county's reassessment plan.\n(b) Any rules adopted by the department of local government finance for the appraisal of real property may not apply to any appraisal contemporaneously being conducted under a county's reassessment plan. Rules adopted by the department of local government finance may first apply to the reassessment phase beginning in the following calendar year under a county's reassessment plan.\n(c) The department of local government finance may adopt rules under IC 4-22-2 after June 30, 2016, and before September 1, 2017, that:\n(1) concern or include market segmentation under section 6 of this chapter; and\n(2) affect assessments for the January 1, 2018, assessment date.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 31. Department of Local Government Finance─Adoption of Rules, Forms, and Returns"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-31-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"181fb7276f70853bfcf50e572f7dc90a2804c3b03317535196d949b1e97d2d1c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-31-8","next":"us-in/ic-6-1.1-31-10"},"notice":"GroundRules: Original legal text. Not legal advice."}