Sec. 2. If under this chapter any omitted or undervalued tangible property is assessed or its assessed valuation is increased, the board or official who makes the adjustment shall file with the county auditor a written statement which contains:
(1) the reasons why the action was taken; and
(2) the facts or evidence on which the reasons are based.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
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