Sec. 3. A county property tax assessment board of appeals shall, on its own motion or on sufficient cause shown by any person, add to the assessment lists the names of persons, the correct assessed value of undervalued or omitted personal property, and the description and correct assessed value of real property undervalued on or omitted from the lists.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.62.
Structure Indiana Code
Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals
6-1.1-13-1. Powers of Board; Notice of Review
6-1.1-13-2. County Assessment Lists; Recommendations for Alterations
6-1.1-13-3. Additions of Undervalued or Omitted Property to List
6-1.1-13-4. Correction of Errors in Assessment List
6-1.1-13-5. Reduction or Increase of Assessed Value
6-1.1-13-6. Assessed Value Equalization Under a County Reassessment Plan
6-1.1-13-7. Equalization Hearings
6-1.1-13-8. Aggregate Township Adjustments; Limitations on Adjustments; Setting Aside
6-1.1-13-12. Limitation on Altering Assessed Valuation of Personal Property