Indiana Code — Title 6 (Taxation)
IC 6-1.1-13-12
Limitation on altering assessed valuation of personal property
Official textiga.in.govlast amended
Sec. 12. If a taxpayer's personal property return for a year substantially complies with the provisions of this article and the regulations of the department of local government finance, the county property tax assessment board of appeals may change the assessed value claimed by the taxpayer on the return only within the time period prescribed in IC 6-1.1-16-1.
[1975 Property Tax Recodification Citation: New.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.68; P.L.90-2002,
SEC.127.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.68; P.L.90-2002, SEC.127.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-12.9-10 · Benton County; legalization of designating body actions…
- 6-1.1-13-1 · Powers of board; notice of review
- 6-1.1-13-2 · County assessment lists; recommendations for alterations
- 6-1.1-13-3 · Additions of undervalued or omitted property to list
- 6-1.1-13-4 · Correction of errors in assessment list
- 6-1.1-13-5 · Reduction or increase of assessed value
- 6-1.1-13-6 · Assessed value equalization under a county reassessment…
- 6-1.1-13-7 · Equalization hearings
- 6-1.1-13-8 · Aggregate township adjustments; limitations on adjustments;
- 6-1.1-13-9 · Repealed
- 6-1.1-13-10 · Repealed
- 6-1.1-13-11 · Repealed
- 6-1.1-13-12 · Limitation on altering assessed valuation of personal…
- 6-1.1-13-13 · Limitation on increasing the assessed value of real…
- 6-1.1-14-1 · Repealed
- 6-1.1-14-2 · Repealed
- 6-1.1-14-3 · Repealed
- 6-1.1-14-4 · Review county assessment; hearing
- 6-1.1-14-5 · Equalizing assessed value; order
- 6-1.1-14-6 · Equalization orders; copies
- 6-1.1-14-7 · Petitions for review of equalization order
- 6-1.1-14-8 · Review equalization order by department of local government
- 6-1.1-14-9 · Notice of hearing to taxpayers
- 6-1.1-14-10 · Review or reassessment by department of local government
- 6-1.1-14-11 · Notice of hearing to taxpayers; notice of final…