Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may:
(1) examine and verify; or
(2) allow a contractor under IC 6-1.1-36-12 to examine and verify;
the accuracy of a personal property return filed with the township or county assessor by a taxpayer if the assessor considers the examination and verification of that personal property return to be useful to the accuracy of the assessment process. If appropriate, the assessor or contractor under IC 6-1.1-36-12 shall compare a return with the books of the taxpayer and with personal property owned, held, possessed, controlled, or occupied by the taxpayer.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.4; P.L.146-2008, SEC.56; P.L.180-2016, SEC.1.
Structure Indiana Code
Chapter 3. Procedures for Personal Property Assessment
6-1.1-3-1. Residents and Nonresidents; Place of Assessment; Evidence of Filing
6-1.1-3-2. Property Held by Trustee, Party, or Receiver
6-1.1-3-2.5. Like Kind Exchanges of Depreciable Personal Property
6-1.1-3-3. Estate of Deceased Individuals
6-1.1-3-4. Conflicts Involving Assessment Location; Settlement
6-1.1-3-5. Assessment Books and Blanks; Delivery
6-1.1-3-6. Return; Notification to Taxpayer
6-1.1-3-7. Filing Returns; Extension of Time; Consolidated Returns
6-1.1-3-7.5. Amended Returns; Tax Adjustments; Credits
6-1.1-3-8. Vending Machine Owners
6-1.1-3-9. Return; Necessary Information
6-1.1-3-10. Property Located in Two or More Townships; Additional Returns
6-1.1-3-14. Verification of Returns
6-1.1-3-15. Failure to File Return; Alternative Assessment Procedures; Election to File
6-1.1-3-16. Property Converted for Tax Avoidance; Assessment
6-1.1-3-17. Assessment List; Certification to County Auditor
6-1.1-3-18. Reports to County Assessors and Auditors; Copies of Returns
6-1.1-3-20. Change in Valuation; Notice
6-1.1-3-21. Preservation of Records; Inspection
6-1.1-3-22.5. Personal Property Tax; Depreciable Property; Year of Acquisition
6-1.1-3-23.5. Election of Valuation Method for Mini-Mill Equipment