Indiana § 6-1.1-3-16 Property converted for tax avoidance; assessment

Indiana Statutes

§ 6-1.1-3-16 — Property converted for tax avoidance; assessment

Indiana § 6-1.1-3-16

Art. 1.1PROPERTY TAXES

Ch. 3Procedures for Personal Property Assessment

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Bluebook

Ind. Code § 6-1.1-3-16 (2026).

Text

If, from the evidence before a township or
county assessor, the assessor determines that a person has temporarily
converted any part of the person's personal property into property
which is not taxable under this article to avoid the payment of taxes on
the converted property, the township or county assessor shall assess the
converted property to the taxpayer.
[Pre-1975 Property Tax Recodification Citation:
6-1-23-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.146-2008, SEC.58.

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If, from the evidence before a township or
county assessor, the assessor determines that a person has temporarily
converted any part of the person's personal property into property
which is not taxable under this article to avoid the payment of taxes on
the converted property, the township or county assessor shall assess the
converted property to the taxpayer.
[Pre-1975 Property Tax Recodification Citation:
6-1-23-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.146-2008, SEC.58.