Indiana Statutes

§ 6-1.1-3-14 — Verification of returns

Indiana § 6-1.1-3-14
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 3Procedures for Personal Property Assessment

This text of Indiana § 6-1.1-3-14 (Verification of returns) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-1.1-3-14 (2026).

Text

The township assessor, or the county assessor if there is no township assessor for the township, may:

(1)examine and verify; or
(2)allow a contractor under IC 6-1.1-36-12 to examine and verify; the accuracy of a personal property return filed with the township or county assessor by a taxpayer if the assessor considers the examination and verification of that personal property return to be useful to the accuracy of the assessment process. If appropriate, the assessor or contractor under IC 6-1.1-36-12 shall compare a return with the books of the taxpayer and with personal property owned, held, possessed, controlled, or occupied by the taxpayer. [Pre-1975 Property Tax Recodification Citation: 6-1-23-6.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.4; P.L.146-2008, SE

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Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-3-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-3-14.