In his accustomed style of shooting first, asking questions later, Governor Daniels has decided to order reassessments in Gibson, Posey, and Delaware Counties, the hearings that are required to precede such an order will take place later. As I mentioned earlier, the Governor does not have the authority to order a reassessment. That power resides with the Department of Local Government Finance (DLGF), but as the head of the DLGF, Cheryl Musgrave, has been there for less than a month, it’s reasonable to conclude she is essentially a rubber stamp for the Governor at this point. However, where the DLGF suspects reassessment is necessary, they are supposed to hold hearings before making a determination. These hearings would seem particularly necessary since the DLGF seems not to have indicated prior disapproval of these counties’ assessments — a hearing should focus on what changed to suddenly make these assessments unacceptable. From the news stories, it seems Gov. Bonaparte is declaring reassessment by fiat. He’s never been real interested in the pesky bureaucratic details of democracy. I have not seen a determination on whose taxes are going to pay for these reassessments.
Also, and this could have everything to do with my ignorance as opposed to evidence of further disregard for the details of the law, the Governor is ordering that the property taxes for these counties be frozen at 2006 levels for the time being. I’d be interested to know where the Governor gets the authority to do this.
today’s above-the-fold front-page headline in the indy star is Counties: Reassessments won’t help…
Doug–
Check out IC 6-1.1-13 http://www.in.gov/legislative/ic/code/title6/ar1.1/ch13.html
The county assessors also have the statutory power and duty to step in and adjust assessments county-wide. Because they’re elected, there seems to be even less justification for the Governor to tell them what to do.
On the other hand, the DLGF is supposed to supervise the county assessors. What a mess.
Just for fun, check out the criminal penalties at IC 6-1.1-37 for failing to properly perform assessment duties. Seems to apply to everyone from the township to state officals.http://www.in.gov/legislative/ic/code/title6/ar1.1/ch37.html
“A county or township official, member of a county or state board, or employee of such an official or board who: (1) knowingly assesses any property at more or less than what he believes is the proper assessed value of the property; (2) knowingly fails to perform any of the duties imposed on him under the general assessment provisions of this article; or (3) recklessly violates any of the other general assessment provisions of this article; commits a Class A misdemeanor.” IC 6-1.1-37-2.
Falks