Indiana Code — Title 6 (Taxation)
IC 6-1.1-3-18
Reports to county assessors and auditors; copies of returns
Sec. 18. (a) Each township assessor of a county (if any) shall periodically report to the county assessor and the county auditor with respect to the returns and properties of taxpayers which the township assessor has examined. The township assessor shall submit these reports in the form and on the dates prescribed by the department of local government finance.
(b) Each year, the county assessor:
# (1)
shall review and may audit the business personal property returns that the taxpayer is required to file in duplicate under section 7(c) of this chapter; and
# (2)
shall determine the returns in which the assessment appears to be improper.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-10.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1998, SEC.15; P.L.90-2002,
SEC.29; P.L.219-2007, SEC.11; P.L.146-2008, SEC.60.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1998, SEC.15; P.L.90-2002, SEC.29; P.L.219-2007, SEC.11; P.L.146-2008, SEC.60.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-3-7.3 · Repealed
- 6-1.1-3-7.5 · Amended returns; tax adjustments; credits
- 6-1.1-3-8 · Vending machine owners
- 6-1.1-3-9 · Return; necessary information
- 6-1.1-3-10 · Property located in two or more townships; additional…
- 6-1.1-3-11 · Repealed
- 6-1.1-3-12 · Repealed
- 6-1.1-3-13 · Repealed
- 6-1.1-3-14 · Verification of returns
- 6-1.1-3-15 · Failure to file return; alternative assessment procedures;
- 6-1.1-3-16 · Property converted for tax avoidance; assessment
- 6-1.1-3-17 · Assessment list; certification to county auditor
- 6-1.1-3-18 · Reports to county assessors and auditors; copies of returns
- 6-1.1-3-19 · Information available to county assessor and county…
- 6-1.1-3-20 · Change in valuation; notice
- 6-1.1-3-21 · Preservation of records; inspection
- 6-1.1-3-22 · Personal property tax rules; prohibition against amendment…
- 6-1.1-3-22.5 · Personal property tax; depreciable property; year of
- 6-1.1-3-23 · General assembly findings; election of valuation method for
- 6-1.1-3-23.5 · Election of valuation method for mini-mill equipment
- 6-1.1-3-24 · Valuation; outdoor advertising signs
- 6-1.1-3-25 · Exemption from valuation limitations for property located…
- 6-1.1-3-26 · Online portal for personal property tax returns;…
- 6-1.1-3-27 · Fees
- 6-1.1-3-28 · Personal property online submission portal fund