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Indiana Code — Title 6 (Taxation)

IC 6-1.1-3-14

Verification of returns

Official textiga.in.govlast amended

Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may:

# (1)

examine and verify; or

# (2)

allow a contractor under IC 6-1.1-36-12 to examine and verify;
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.

Amendment history

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.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-3-5 · Assessment books and blanks; delivery
  2. 6-1.1-3-6 · Return; notification to taxpayer
  3. 6-1.1-3-7 · Filing returns; extension of time; consolidated returns;
  4. 6-1.1-3-7.2 · Exemption for certain business personal property;…
  5. 6-1.1-3-7.3 · Repealed
  6. 6-1.1-3-7.5 · Amended returns; tax adjustments; credits
  7. 6-1.1-3-8 · Vending machine owners
  8. 6-1.1-3-9 · Return; necessary information
  9. 6-1.1-3-10 · Property located in two or more townships; additional…
  10. 6-1.1-3-11 · Repealed
  11. 6-1.1-3-12 · Repealed
  12. 6-1.1-3-13 · Repealed
  13. 6-1.1-3-14 · Verification of returns
  14. 6-1.1-3-15 · Failure to file return; alternative assessment procedures;
  15. 6-1.1-3-16 · Property converted for tax avoidance; assessment
  16. 6-1.1-3-17 · Assessment list; certification to county auditor
  17. 6-1.1-3-18 · Reports to county assessors and auditors; copies of returns
  18. 6-1.1-3-19 · Information available to county assessor and county…
  19. 6-1.1-3-20 · Change in valuation; notice
  20. 6-1.1-3-21 · Preservation of records; inspection
  21. 6-1.1-3-22 · Personal property tax rules; prohibition against amendment…
  22. 6-1.1-3-22.5 · Personal property tax; depreciable property; year of
  23. 6-1.1-3-23 · General assembly findings; election of valuation method for
  24. 6-1.1-3-23.5 · Election of valuation method for mini-mill equipment
  25. 6-1.1-3-24 · Valuation; outdoor advertising signs
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