Start Date
6-12-2019 4:15 PM
End Date
6-12-2019 5:00 PM
Description
The 4111 Amendment to the United States Constitution protects property owners from unreasonable governmental searches and seizures without a warrant. Are interior inspections of property by assessors, without consent, a "search" within the meaning of the amendment? I. Review of United States Supreme Court decisions: United States v. Jones, 565 US. 400 (2012) is instructive on what is a "search". Is there an exception for administrative inspections? Camara v. Municipal Court, 387 US. 523 (1967). II. Review of 50 states' statutes and court decisions reveal inconsistency and conflict. Some examples include: A. Illinois: State law silent on inspection, but a 1986 unpublished (non-precedential) appellate court order held interior inspections of private property are not required to determine an assessment. County of Fulton v. Property Tax Appeal Board of the State of Illinois, #3-86-0125 (1986). B. Missouri: Physical inspection of property possible when assessor has insufficient information needed to make an assessment, but may not enter the interior of any structure without permission. Missouri Revised Statutes §137.130. C. Indiana: Assessor after making known her intention to the owner or occupant may enter and examine a building's interior. Indiana Code §6-1.1-4.15(b); Alaska: assessor has power of entry. Alaska Statutes §29.45.130 (b). D. Mississippi: Assessor has authority to enter the premises of a business (other than a house) to make an inspection. Mississippi Code §27-1-23(2). E. Texas: Interior inspection is allowed for tangible personal property in businesses. Texas Property Tax Code §22.07 (a). F. Some states require property owners to submit to an interior inspection of their home as a precondition to challenging their assessments: Wisconsin, but see court challenge in Milewski v. Town of Dover, 2017 WI 79) . G. Other statutes have implied power of entry: Utah: "A county assessor shall become fully acquainted with all property in his county, ... " Utah Code, §59-2-303 (2). H. California: Attorney General's Opinion: "A county assessor may not enter private property against the will of the owner in order to assess property." No. CV 78167 (1978). I. King v. Handorff, US Ct. App. 51h Circuit - Louisiana case where court was asked whether homeowners' rights were violated where assessor never entered the home, but peered through windows and opened a pool house door.
Recommended Citation
Chipman, James W. JD, "Interior property inspections and the Fourth Amendment: Does this affect your jurisdiction?" (2019). IAAO Annual Legal Seminar. 13.
https://researchexchange.iaao.org/legal/legal19/sessions/13
Interior property inspections and the Fourth Amendment: Does this affect your jurisdiction?
The 4111 Amendment to the United States Constitution protects property owners from unreasonable governmental searches and seizures without a warrant. Are interior inspections of property by assessors, without consent, a "search" within the meaning of the amendment? I. Review of United States Supreme Court decisions: United States v. Jones, 565 US. 400 (2012) is instructive on what is a "search". Is there an exception for administrative inspections? Camara v. Municipal Court, 387 US. 523 (1967). II. Review of 50 states' statutes and court decisions reveal inconsistency and conflict. Some examples include: A. Illinois: State law silent on inspection, but a 1986 unpublished (non-precedential) appellate court order held interior inspections of private property are not required to determine an assessment. County of Fulton v. Property Tax Appeal Board of the State of Illinois, #3-86-0125 (1986). B. Missouri: Physical inspection of property possible when assessor has insufficient information needed to make an assessment, but may not enter the interior of any structure without permission. Missouri Revised Statutes §137.130. C. Indiana: Assessor after making known her intention to the owner or occupant may enter and examine a building's interior. Indiana Code §6-1.1-4.15(b); Alaska: assessor has power of entry. Alaska Statutes §29.45.130 (b). D. Mississippi: Assessor has authority to enter the premises of a business (other than a house) to make an inspection. Mississippi Code §27-1-23(2). E. Texas: Interior inspection is allowed for tangible personal property in businesses. Texas Property Tax Code §22.07 (a). F. Some states require property owners to submit to an interior inspection of their home as a precondition to challenging their assessments: Wisconsin, but see court challenge in Milewski v. Town of Dover, 2017 WI 79) . G. Other statutes have implied power of entry: Utah: "A county assessor shall become fully acquainted with all property in his county, ... " Utah Code, §59-2-303 (2). H. California: Attorney General's Opinion: "A county assessor may not enter private property against the will of the owner in order to assess property." No. CV 78167 (1978). I. King v. Handorff, US Ct. App. 51h Circuit - Louisiana case where court was asked whether homeowners' rights were violated where assessor never entered the home, but peered through windows and opened a pool house door.
