Indiana Code — Title 6 (Taxation)
IC 6-1.1-9-2
Adjustment statement; filing
Official textiga.in.govlast amended
Sec. 2. If under this chapter any omitted or undervalued tangible property is assessed or its assessed valuation is increased, the board or official who makes the adjustment shall file with the county auditor a written statement which contains:
# (1)
the reasons why the action was taken; and
# (2)
the facts or evidence on which the reasons are based.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-8.5-13 · Conflicts with provisions in other chapters
- 6-1.1-8.7-1 · "Industrial company" and "department"
- 6-1.1-8.7-2 · "Industrial facility"
- 6-1.1-8.7-3 · Petitions for reassessment of industrial facilities
- 6-1.1-8.7-4 · Assessments by department of local government finance
- 6-1.1-8.7-5 · Scheduling of assessments
- 6-1.1-8.7-6 · Support from county assessors
- 6-1.1-8.7-7 · Certification of values; appeal and review
- 6-1.1-8.7-8 · Appeal of industrial facility assessment to the Indiana…
- 6-1.1-8.7-9 · Adoption of rules
- 6-1.1-8.7-10 · Conflict of laws
- 6-1.1-9-1 · Notice to taxpayers
- 6-1.1-9-2 · Adjustment statement; filing
- 6-1.1-9-3 · Increasing assessment; limitation; failure to file or…
- 6-1.1-9-4 · Prior year assessments; notice; bona fide purchasers; lien
- 6-1.1-9-5 · Petition for review; changing tax duplicate
- 6-1.1-9-6 · Discovering undervalued or omitted property; examination of
- 6-1.1-9-7 · Examination of records; expenses
- 6-1.1-9-8 · Repealed
- 6-1.1-9-9 · Petition to department of local government finance not
- 6-1.1-9-10 · Correction of overreporting
- 6-1.1-10-1 · United States property
- 6-1.1-10-2 · State property; property leased to a state agency
- 6-1.1-10-3 · Bridges and tangible appurtenant property
- 6-1.1-10-4 · Political subdivision property