§ 33.24 BOARD OF FINANCE.

   The Board of County Commissioners shall constitute the County Board of Finance and carry out all duties assigned to the Board of County Commissioners pursuant to applicable state law.

(Prior Code, § 33.166)

Statutory reference:

   Local Boards of Finance, see I.C. 5-13-7-1 through I.C. 5-13-7-6

   State grant programs for community corrections, see I.C. 11-12-2 et seq.

§ 33.25 DRAINAGE BOARD.

   The County Drainage Board shall carry out all the duties assigned to the County Drainage Board pursuant to applicable state and local law.

(Prior Code, § 33.167)

Statutory reference:

   County Drainage Board, see I.C. 36-9-27-1 through I.C. 36-9-27-112

§ 33.26 COUNTY BOARD OF REVIEW.

   The County Board of Review shall carry out all the duties assigned to the County Board of Review pursuant to applicable state and local law.

(Prior Code, § 33.168)

Statutory reference:

   County Board of Review, see I.C. 6-1.1-28-1 through I.C. 6-1.1-28-11

§ 33.27 ALCOHOLIC BEVERAGE BOARD.

   The Alcoholic Beverage Board of the county shall carry out all duties assigned to the Alcoholic Beverage Board by state and local law.

(Prior Code, § 33.169)

Statutory reference:

   Local alcoholic beverage board, see I.C. 7.1-2-4-1 through I.C. 7.1-2-4-21

§ 33.28 PROPERTY TAX ASSESSMENT BOARD OF APPEALS.

   (A)   Cass County Commissioners pursuant to I.C. 6-1.1-28-2 hereby establishes a county Property Tax Assessment Board of Appeals composed of individuals who are at least 18 years of age and knowledgeable of the valuation of real property.

   (B)   Pursuant to I.C. 6-1.1-28-1, the Board of Commissioners determines that the Board of Appeals shall consist of three members appointed in accordance with I.C. 6-1.1-28-l(c).

   (C)   Pursuant to I.C. 6-1.1-28-1, the three members shall be appointed as follows:

      (1)   The fiscal body, the County Council shall appoint one individual to the board. The member appointed by the county fiscal body must be a certified level two or level three assessor appraiser.

      (2)   The Board of Commissioners shall appoint two freehold members so that not more than two of the three members may be of the same political party and so that at least two of the three members are residents of the county. At least one of the members appointed by the Board of Commissioners must be a certified level two or level three assessor appraiser.

      (3)   The County Assessor shall serve in a non-voting capacity as Secretary of the Board of Appeals.

      (4)   The County Council and the Board of Commissioners must otherwise comply with I.C. 6-1.1-28-1 when appointing the three members of the County Property Tax Assessment Board of Appeals.

   (D)   The County Commissioners and County Council shall appoint and thereafter reappoint such three members on an annual basis.

(Res. 2022-07, passed 10-17-2022)

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