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Indiana Code — Title 6 (Taxation)

IC 6-1.1-3-21

Preservation of records; inspection

Official textiga.in.govlast amended

Sec. 21. Subject to the limitations in IC 6-1.1-35-9, assessment returns, lists, and any other documents and information related to the determination of personal property assessments shall be preserved as public records and open to public inspection. The township assessor, or the county assessor if there is no township assessor for the township, shall preserve and maintain these records.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-14.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.12; P.L.146-2008,
SEC.63.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.12; P.L.146-2008, SEC.63.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-3-9 · Return; necessary information
  2. 6-1.1-3-10 · Property located in two or more townships; additional…
  3. 6-1.1-3-11 · Repealed
  4. 6-1.1-3-12 · Repealed
  5. 6-1.1-3-13 · Repealed
  6. 6-1.1-3-14 · Verification of returns
  7. 6-1.1-3-15 · Failure to file return; alternative assessment procedures;
  8. 6-1.1-3-16 · Property converted for tax avoidance; assessment
  9. 6-1.1-3-17 · Assessment list; certification to county auditor
  10. 6-1.1-3-18 · Reports to county assessors and auditors; copies of returns
  11. 6-1.1-3-19 · Information available to county assessor and county…
  12. 6-1.1-3-20 · Change in valuation; notice
  13. 6-1.1-3-21 · Preservation of records; inspection
  14. 6-1.1-3-22 · Personal property tax rules; prohibition against amendment…
  15. 6-1.1-3-22.5 · Personal property tax; depreciable property; year of
  16. 6-1.1-3-23 · General assembly findings; election of valuation method for
  17. 6-1.1-3-23.5 · Election of valuation method for mini-mill equipment
  18. 6-1.1-3-24 · Valuation; outdoor advertising signs
  19. 6-1.1-3-25 · Exemption from valuation limitations for property located…
  20. 6-1.1-3-26 · Online portal for personal property tax returns;…
  21. 6-1.1-3-27 · Fees
  22. 6-1.1-3-28 · Personal property online submission portal fund
  23. 6-1.1-3-29 · Depreciable personal property 30% minimum valuation
  24. 6-1.1-4-1 · Place of assessment; person liable
  25. 6-1.1-4-2 · Assessment of property held by fiduciary
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