Indiana Code 6-1.1-3-14. Verification of returns
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Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may:
(2) allow a contractor under IC 6-1.1-36-12 to examine and verify;
(1) examine and verify; or
Terms Used In Indiana Code 6-1.1-3-14
- Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
- Personal property: All property that is not real property.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
the accuracy of a personal property return filed with the township or county assessor by a taxpayer if the assessor considers the examination and verification of that personal property return to be useful to the accuracy of the assessment process. If appropriate, the assessor or contractor under IC 6-1.1-36-12 shall compare a return with the books of the taxpayer and with personal property owned, held, possessed, controlled, or occupied by the taxpayer.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.4; P.L.146-2008, SEC.56; P.L.180-2016, SEC.1.