Sec. 5. If a timely petition for review is not filed, the county auditor shall immediately make changes in the tax duplicate to reflect the assessment adjustments made under this chapter. If a timely petition for review is filed, the county auditor may not make the changes until the adjustments are finally determined on review and appeal.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-4.]
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