Sec. 9. (a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required by the department of local government finance that is related to the value, nature, and location of personal property:

(1) that the taxpayer owned on the assessment date of that year; or

Terms Used In Indiana Code 6-1.1-3-9

  • 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
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) that the taxpayer held, possessed, or controlled on the assessment date of that year.

     (b) The taxpayer shall certify to the truth of:

(1) all information appearing in a personal property return; and

(2) all data accompanying the return.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.24; P.L.236-2023, SEC.12.