AGO 2008 No. 2.

• Case Date: May 09, 2008
• Court: Indiana

Indiana Attorney General Opinions 2008. AGO 2008 No. 2. May 9, 2008OFFICIAL OPINION 2008-2Cheryl A. W. Musgrave, CommissionerIndiana Department of Local Government Finance Indiana Government Center North100 North Senate Avenue N1058(B) Indianapolis, Indiana 46204 Re: HEA 1001 and Transfer of Assessor Duties Dear Commissioner Musgrave:You recently requested a legal analysis of several issues involving the transfer of assessor duties to county assessors under HEA 1001 Background Prior to 2008 legislative changes, assessor duties under Indiana Code chapter 6-1.1 were performed by county assessors, elected township assessors, or township trustees. Ind. Code § 36-2-15-5 (2007); 36-6-5-3 (2007); 36-6-5-2 (2007). During the 2008 legislative session, assessor duties were modified under House Enrolled Act (HEA) 1001.(fn1) The 2008 legislative changes are summarized as follows: * Effective July 1, 2008, township trustee assessor duties are removed. HEA 1001, 709 (Ind. Code § 36-6-4-3). * Effective July 1, 2008, the county assessor is required to perform the assessment duties in any township where the number of parcels of real property is less than 15,000. HEA 1001, 693 (Ind. Code § 36-2-15-5); 710 (Ind. Code § 36-6-5-1(h)). * Effective January 1, 2009, the county assessor is required to perform assessment duties in any township of at least 15,000 parcels where a majority of the township votes on November 4, 2008, on a referendum to approve the transfer of duties to the county assessor from the township assessor. HEA 1001, 693 (Ind. Code § 36-2-15-5). * Elected township assessors may perform assessment duties in a township with at least 15,000 parcels of real property and where the transfer of duties to the county assessor has been disapproved in the referendum to be held on November, 4, 2008. HEA 1001 710 (Ind. Code § 36-6-5-1) Questions Presented and Brief Answers The Department of Local Government Finance requested a legal analysis of the following issues:

1. May an elected township assessor continue to receive pay and benefits after assessor duties have been transferred to the county assessor either by law on July 1, 2008, or referendum on January 1, 2009?

Answer: Yes. The elected township assessor may continue to receive salary and fringe benefits for the remainder of his or her current term of office. While the legislature had the authority to cut short the elected township assessor's term, it did not. Therefore, the current elected township assessor should continue to perform the statutorily assigned duty of assisting the county assessor in the transfer of records and operations.

2. May a county council reduce the compensation of the elected township assessor once the duties have changed?

Answer: Under sections 36-6-8-10 and 36-2-5-13(a), the compensation of an elected township assessor may not be increased or decreased for the year in which it was fixed.

3. May a county or township reduce the compensation of a township trustee who is performing assessor duties once those duties are transferred to the county assessor by law on July 1, 2008?

Answer: Under sections 36-6-8-10 and 36-2-5-13(a), the compensation of a township trustee who is performing assessor duties may not be increased or decreased by a county council for the year in which it was fixed. Nor may a township board that has supplemented the salary of a trustee assessor under section 36-6-6-10(d) reduce the salary during the fiscal year for which it was

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