Indiana Code — Title 6 (Taxation)
IC 6-1.1-36-4
Affidavits to compel production of books or records
Sec. 4. (a) An assessing official or a representative of the department of local government finance may file an affidavit with a circuit court, superior court, or probate court of this state if:
# (1)
the official or representative has requested that a person give information or produce books or records; and
# (2)
the person has not complied with the request.
The affidavit must state that the person has not complied with the request.
(b) When an affidavit is filed under subsection (a), the circuit court, superior court, or probate court shall issue a writ which directs the person to appear at the office of the official or representative and to give the requested information or produce the requested books or records. The appropriate county sheriff shall serve the writ. A person who disobeys the writ is guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filing the affidavit, in the issuance of the writ, and in the service of the writ shall be charged to the person against whom the writ is issued. If a writ is not issued, all costs shall be charged to the county in which the circuit court, superior court, or probate court proceedings are held, and the board of commissioners of that county shall allow a claim for the costs.
[Pre-1975 Property Tax Recodification Citation: 6-1-39-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259; P.L.146-2008, SEC.286; P.L.84-2016, SEC.32.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259; P.L.146-2008, SEC.286; P.L.84-2016, SEC.32.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-35.5-9 · Repealed
- 6-1.1-35.7-1 · "Appraiser"
- 6-1.1-35.7-2 · "Tax representative"
- 6-1.1-35.7-3 · Adherence to Uniform Standards of Professional Appraiser
- 6-1.1-35.7-4 · Conduct of an assessing official or employee; written
- 6-1.1-35.7-5 · Period of certification revocation; effect of revocation…
- 6-1.1-35.7-6 · Prohibited actions of a tax representative
- 6-1.1-35.7-7 · Grounds for revoking the certification of a tax…
- 6-1.1-36-1 · Notice by mail
- 6-1.1-36-1.5 · When documents other than payments are considered filed
- 6-1.1-36-2 · Legal services for township assessor
- 6-1.1-36-3 · Certain irregularities not to affect validity of assessment
- 6-1.1-36-4 · Affidavits to compel production of books or records
- 6-1.1-36-5 · Officials authorized to administer oath
- 6-1.1-36-6 · Fiduciaries; filing personal property tax return
- 6-1.1-36-7 · Real property taxes assessed against political…
- 6-1.1-36-8 · Free official service
- 6-1.1-36-9 · Failure to make official certificate or perform clerical…
- 6-1.1-36-10 · Taxes uncollectible because of erroneous proceeding
- 6-1.1-36-11 · Quitclaim deed from state
- 6-1.1-36-12 · Contracts for discovery of omitted property; fund for
- 6-1.1-36-13 · List of lands and lots within limits of newly formed…
- 6-1.1-36-16 · Approval upon finding all property taxes paid;…
- 6-1.1-36-17 · Notice of ineligibility for standard deduction;…
- 6-1.1-36-18 · Repealed