Indiana Code — Title 6 (Taxation)
IC 6-1.1-3-20
Change in valuation; notice
Sec. 20. If an assessing official changes a valuation made by a person on the person's personal property return or adds personal property and its value to a return, the assessing official shall, by mail, immediately give the person notice of the action taken. However, if a taxpayer lists property on the taxpayer's return but does not place a value on the property, a notice of the action of an assessing official in placing a value on the property is not required.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-13.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.62.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.62.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-1.1-3-11 · Repealed
- 6-1.1-3-12 · Repealed
- 6-1.1-3-13 · Repealed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
- 6-1.1-3-29 · Depreciable personal property 30% minimum valuation
- 6-1.1-4-1 · Place of assessment; person liable