Sec. 3. Except as provided in section 9 of this chapter, if any land is platted, the plat must be presented to the county auditor before it is recorded. Subject to sections 5.5 and 9 of this chapter, the county auditor shall enter the lots or parcels described in the plat on the tax lists in lieu of the land included in the plat.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.113-2010, SEC.18.