Sec. 9. (a) Subject to subsections (b) and (c), the department of local government finance may adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 at any time after a reassessment has begun under a county's reassessment plan. (b) Any rules adopted by the department of local government finance for the appraisal of real property may not apply to any appraisal contemporaneously being conducted under a county's reassessment plan. Rules adopted by the department of local government finance may first apply to the reassessment phase beginning in the following calendar year under a county's reassessment plan. (c) The department of local government finance may adopt rules under IC 4-22-2 after June 30, 2016, and before September 1, 2017, that: (1) concern or include market segmentation under section 6 of this chapter; and (2) affect assessments for the January 1, 2018, assessment date.
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