Indiana Code — Title 6 (Taxation)
IC 6-1.1-9-7
Examination of records; expenses
Sec. 7. If a county assessor believes that a taxpayer of his county has not properly reported any personal property and that it is thus necessary to examine any records, property, or persons situated outside the county, he shall inform the county board of commissioners of his belief. If the board is satisfied that the examination is necessary, the board may direct the county assessor to conduct it. If the board so directs, the county assessor shall make the examination. The board of commissioners shall pay the expenses incurred by the county assessor in making the examination if he submits an itemized statement of his expenses and a voucher for each item of expense.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-6.]
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)
- 6-1.1-8.7-5 · 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- 6-1.1-9-8 · Repealed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
- 6-1.1-10-8 · Nonprofit sewage disposal company