Sec. 12.5. (a) If a township assessor determines that the township assessor has made an error concerning:
(1) the assessed valuation of property;
(2) the name of a taxpayer; or
(3) the description of property;
in an assessment, the township assessor shall on the township assessor's own initiative correct the error. However, the township assessor may not increase an assessment under this section. The township assessor shall correct the error in the assessment without requiring the taxpayer to file a notice with the county board requesting a review of the township assessor's original assessment.
(b) If a township assessor corrects an error under this section, the township assessor shall give notice of the correction to the taxpayer, the county auditor, and the county board.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-8.]
As added by P.L.146-2008, SEC.141. Amended by P.L.232-2017, SEC.19.
Structure Indiana Code
Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors
6-1.1-15-0.3. Transfer of Certain Petitions for Review to Indiana Board of Tax Review; Governing Law
6-1.1-15-1.1. Taxpayer's Appeal of an Assessment; Exceptions; Prohibited Claims; Deadlines
6-1.1-15-4. Indiana Board Appeal Procedures; Determination
6-1.1-15-5. Rehearing; Judicial Review; Procedure
6-1.1-15-6. Record for Judicial Review
6-1.1-15-9. Appeal of Determination After Further Proceedings
6-1.1-15-10. Pending Review; Effect on Tax Payment; Posting of Bond; Separate Assessed Value Record
6-1.1-15-10.7. Reimbursement of County Assessor for Defending Certain Appeals; Adoption of Ordinance
6-1.1-15-12.5. Correction of Error on Township Assessor's Initiative
6-1.1-15-15. Class Action Suits
6-1.1-15-16. Evidence to Be Considered by County Board and Indiana Board of Tax Review
6-1.1-15-17.4. Certain Rule Void to Extent It Establishes Shelter Allowance for Residence