GARY | A state official is warning Lake County residents are doomed to late tax bills and expensive borrowing again in 2010 unless Calumet Township Assessor Booker Blumenburg improves his performance.

Timothy J. Rushenberg, commissioner of the Indiana Department of Local Government Finance, wrote Blumenburg Monday, "because of your office's untimely and error-riddled work, Lake County is in jeopardy of yet another year of late billing."

Blumenburg shot back Monday, "It seems to me the DLGF is becoming a political organization."

He accused Republican state officials and Nexus Group, an Indianapolis-based consulting firm, of smearing him. "They are trying to accomplish through the DLGF what they couldn't accomplish through the referendum," Blumenburg said.

Mary Jane Michalak, chief of staff for Rushenberg, said Monday her office isn't seeking to remove Blumenburg from office yet, although she noted that a 2008 law authorizes her department to begin removal "if assessment work is not being properly conducted." It is trying to remove LaPorte County Assessor Carol McDaniel.

Gov. Mitch Daniels and the Legislature approved legislation last year that eliminated 995 out of 1,008 township assessors as an unnecessary layer of government, but failed to dislodge Blumenburg, who won support from nearly six out of 10 Calumet Township voters in a 2008 referendum.

Government reform efforts to link property tax assessment to changing real estate prices have made property tax bills tardy the past four years. It forced taxpayers to surge to the treasurer's office in the final days of 2007 and 2008 to pay in time to qualify for income tax deductions. This year's final deadline for paying 2009 Lake County property taxes is Monday.

Rushenberg wants the next tax bills in the mail by May and declared 2010 "The Year of No Excuses." He said Blumenburg's office has thwarted that effort by repeatedly sending out incomplete or incorrect data.

County Assessor Paul Karras defended Blumenburg on Monday. "Booker is hitting on all cylinders now," Karras said.

Michalak insisted Rushenberg hasn't changed his mind and still believes as he wrote Monday the problem is even "more troubling when the number of employees of that office is taken into account." The office has 24 employees. Critics argue Calumet Township is overstaffed, given Gary's lack of new construction.

Blumenburg said his office has complied with data changes the state requested and explained his office cannot submit new data on commercial real estate changes because there were too few sales in the current depressed economy on which to base a broad trend.

"The state is relying on Nexus, and Nexus wants a (new) contract. They want to control the whole thing. This is about money," Blumenburg said.

The county has paid Nexus more than $1 million to help township assessors submit assessment data needed to calculate individual property tax bills, but Blumenburg and St. John Township Assessor Hank Adams have opted to work without Nexus.