Sec. 1. If a township assessor (if any), county assessor, or county property tax assessment board of appeals believes that any taxable tangible property has been omitted from or undervalued on the assessment rolls or the tax duplicate for any year or years, the official or board shall give written notice under IC 6-1.1-3-20 or IC 6-1.1-4-22 of the assessment or increase in assessment. The notice shall contain a general description of the property and a statement describing the taxpayer's right to a review with the county property tax assessment board of appeals under IC 6-1.1-15-1.1.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.7; P.L.6-1997, SEC.33; P.L.1-2004, SEC.12 and P.L.23-2004, SEC.13; P.L.219-2007, SEC.23; P.L.146-2008, SEC.102; P.L.232-2017, SEC.6.
Structure Indiana Code
Chapter 9. Assessment of Omitted or Undervalued Tangible Property
6-1.1-9-1. Notice to Taxpayers
6-1.1-9-2. Adjustment Statement; Filing
6-1.1-9-3. Increasing Assessment; Limitation; Failure to File or Fraudulent Filing
6-1.1-9-4. Prior Year Assessments; Notice; Bona Fide Purchasers; Lien Exemptions
6-1.1-9-5. Petition for Review; Changing Tax Duplicate
6-1.1-9-6. Discovering Undervalued or Omitted Property; Examination of Record
6-1.1-9-7. Examination of Records; Expenses
6-1.1-9-9. Petition to Department of Local Government Finance Not Required