Sec. 6. The county assessor shall obtain from the county auditor or the township assessors (if any) all returns for tangible property made by the township assessors of the county and all assessment lists, schedules, statements, maps, and other books and papers filed with the county auditor by the township assessors. For purposes of discovering undervalued or omitted property, the county assessor shall carefully examine the county tax duplicates and all other pertinent records and papers of the county auditor, treasurer, recorder, clerk, sheriff, and surveyor. The county assessor shall, in the manner prescribed in this article, assess all omitted or undervalued tangible property which is subject to assessment.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.103.
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