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Friday, January 02, 2015

Ind. Gov't. - "Can the Tax Assessor Waltz into Your Home or Business?"

That is the heading of this Dec. 30th article by Donald Morgan of Faegre Baker Daniels, writing in JDSupra. Some quotes:

Without consent, a warrant, or certain exigent circumstances coupled with probable cause, the state cannot enter your home to ensure compliance with public health and safety requirements (for instance, a housing or fire code), Camara v. Mun. Court of the City and Cnty. of San Francisco, 387 U.S. 523, 534 (1967), or even to investigate a murder, Moore v. State, 827 N.E.2d 631, 638-39 (Ind. Ct. App. 2005). Yet, for property tax purposes, can section 6-1.1-4-15(b) permit assessors to waltz right in as long as they first announce their intention? [ILB: Incidentally, the short article uses "waltz" three times.]
The ILB recalls the question with respect to local health/environmental inspectors.

Posted by Marcia Oddi on January 2, 2015 10:29 AM
Posted to Indiana Government