Sec. 18. (a) Each township assessor of a county (if any) shall periodically report to the county assessor and the county auditor with respect to the returns and properties of taxpayers which the township assessor has examined. The township assessor shall submit these reports in the form and on the dates prescribed by the department of local government finance.
(b) Each year, the county assessor:
(1) shall review and may audit the business personal property returns that the taxpayer is required to file in duplicate under section 7(c) of this chapter; and
(2) shall determine the returns in which the assessment appears to be improper.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-10.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1998, SEC.15; P.L.90-2002, SEC.29; P.L.219-2007, SEC.11; P.L.146-2008, SEC.60.
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