Indiana Statutes

§ 6-1.1-3-18 — Reports to county assessors and auditors; copies of returns

Indiana § 6-1.1-3-18
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 3Procedures for Personal Property Assessment

This text of Indiana § 6-1.1-3-18 (Reports to county assessors and auditors; copies 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 § 6-1.1-3-18 (2026).

Text

(a)Each township assessor of a county (if any) shall periodically report to the county assessor and the county auditor with respect to the returns and properties of taxpayers which the township assessor has examined. The township assessor shall submit these reports in the form and on the dates prescribed by the department of local government finance.
(b)Each year, the county assessor:
(1)shall review and may audit the business personal property returns that the taxpayer is required to file in duplicate under section 7(c) of this chapter; and
(2)shall determine the returns in which the assessment appears to be improper. [Pre-1975 Property Tax Recodification Citation: 6-1-23-10.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1998, SEC.15; P.L.90-2002, SEC.29; P.L.219-2007, SEC.

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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Repealed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 § 6-1.1-3-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-3-18.