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Ben McKrill, the Clay Township trustee-assessor, took exception to comments made at the November county council meeting.
Appearing before the council Thursday, McKrill said County Auditor Sue Ann Mitchell's comment that "there are several townships who have not taken care of business" without naming names makes it appear that he has missed deadlines.
In November, Mitchell tried to explain why the county hasn't filed trending assessments with the state. The information was due Aug. 1.
Mitchell said this cycle began with township assessors not turning in their work on time.
Trending is a reassessment of real property based on recent sales of similar properties. If sale prices reflect an increase in value, all assessed values will increase.
Because the county hasn't reported trending figures, a delay of "real" tax bills is expected. A provisional tax bill may be sent to taxpayers for the spring tax installment.
McKrill said, as far as trending is concerned, the township assessors were asked to verify sales disclosures a year ago and that had been completed.
"That's all we were asked to do. The county assessor's office chose to take on the job themselves, without outside help. That was their decision," he said. "My people don't know if I'm doing my job or not. This isn't the first time this has happened. You never say 'who.' And that's not fair. Let's say who isn't doing their job."
County Assessor Laurie Renier presented several documents, including a 2006 personal property records sign-in sheet for trustees. The information was due at the assessor's office June 15. All the township assessors were late turning in the information with the exception of Jackson Township Trustee Joe Kinch and Prairie Township Trustee Julie Goon.
The Clay Township record was signed July 3 by Sally McKrill.
That had nothing to do with the trending process.
Trending is based on 2004 and 2005 sales disclosures. The state returned these disclosures, asking for information not on the original documents.
Renier presented a colored map of Indiana counties. Of the 69 counties submitting trending information to the Department of Local Government Finance, 37 counties records haven't been reviewed.
She pointed out that Kosciusko County can't be compared to Wells.
"There are 16,000 parcels in Wells County and 54,000 parcels in Kosciusko County. Even if the information was at the state, it probably wouldn't have been looked at yet," Renier said.
The assessors office has five employees checking sales disclosures and four working on trending.
Renier said she had hoped to complete the work today.
