local government finance Sec. 5. If a township assessor does not perform his duties in a competent manner, the county assessor shall, in a written report, inform the department of local government finance of that fact. [Pre-1975 Property Tax Recodification Citation: 6-1-34-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.250.