Indiana Code — Title 6 (Taxation)
IC 6-1.1-9-6
Discovering undervalued or omitted property; examination of
record
Sec. 6. The county assessor shall obtain from the county auditor or the township assessors
(if any) all returns for tangible property made by the township assessors of the county and all assessment lists, schedules, statements, maps, and other books and papers filed with the county auditor by the township assessors. For purposes of discovering undervalued or omitted property, the county assessor shall carefully examine the county tax duplicates and all other pertinent records and papers of the county auditor, treasurer, recorder, clerk, sheriff, and surveyor. The county assessor shall, in the manner prescribed in this article, assess all omitted or undervalued tangible property which is subject to assessment.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.103.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.103.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-1.1-9-8 · Repealed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
- 6-1.1-10-5 · Municipal property
- 6-1.1-10-5.5 · Urban homesteading property
- 6-1.1-10-6 · Municipally owned water company property
- 6-1.1-10-7 · Nonprofit water companies