Definitions

County Assessor – The county Assessor shall perform the functions assigned by statute (IC 36-2-15-5), Including the following:

1. Countywide Equalization.
2. Selection and Maintenance of a Countywide Computer System.
3. Certification of gross assessments to the county Auditor.
4. Discovery of omitted Property.

Per IC 6-1.1-28-1(d), The county assessor is a nonvoting member of the property tax assessment board of appeals (PTBOA).

Township Assessor – The Township Assessor identifies lists and calculates the assessed value of all real and personal property in the township.

PTABOA – Property Tax Assessment Board of Appeals.

Assessment Notice – Form 11- This is the notice sent by the county and townshop assessor indicating the assessed value of your property.

Land – The ground on which improvements may be placed. Does not include anything but the land itself.

Improvements – Anything that is built on the land. (i.e., house, barn, pool, paving etc.)

Real Property – The sum of tangible and intangible rights in land and improvements on the land.

Personal Property – All movable items not permanently affixed to or part of the real estate.

Real Estate – The physical land and everything permanently attached to it.