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Real Property for Indiana Paralegals

The County Assessor

While not mentioned in the Indiana constitution like the recorder and the auditor, the assessor is subject to the same constitutional residency requirements by statute.[1] With that said, the assessor’s duties are established by constitutional requirement, which states:

The General Assembly shall provide, by law, for a uniform and equal rate of property assessment and taxation and shall prescribe regulations to secure a just valuation for taxation of all property, both real and personal.[2]

[1] Ind. Code § 36-2-15-2.

[2] Ind. Const. art. X, § 1