{"data":{"id":"us-in/ic-6-1.1-4-21.4","jurisdiction":"us-in","citation":"IC 6-1.1-4-21.4","heading":"Appraisal completion date and reporting requirements under county reassessment plan","body":"Sec. 21.4. (a) The appraisals of the parcels in a group under a county's reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows:\n(1) The appraisal of one-third (1/3) of the parcels shall be completed before August 1 of the year in which the group's reassessment under the county reassessment plan begins.\n(2) The appraisal of two-thirds (2/3) of the parcels shall be completed before November 1 of the year in which the group's reassessment under the county reassessment plan begins.\n(3) The appraisal of all the parcels shall be completed before January 1 of the year following the year in which the group's reassessment under the county reassessment plan begins.\n(b) If a county assessor employs a professional appraiser or a professional appraisal firm to make real property appraisals of a group of parcels under a county's reassessment plan, the professional appraiser or appraisal firm must file appraisal reports with the county assessor by the dates set forth in subsection (a).","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 4. Procedures for Real Property Assessment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-4-21.4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"25cbe0c636c5298ae7beb8ddc77b2831ff54ee5242081796bb246f15acad55de","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-4-21","next":"us-in/ic-6-1.1-4-21.5"},"notice":"GroundRules: Original legal text. Not legal advice."}