Indiana § 6-1.1-36-3 Certain irregularities not to affect validity of assessment

Indiana Statutes

§ 6-1.1-36-3 — Certain irregularities not to affect validity of assessment

Indiana § 6-1.1-36-3

Art. 1.1PROPERTY TAXES

Ch. 36Miscellaneous Assessment and Collection Provisions

This text of Indiana § 6-1.1-36-3 (Certain irregularities not to affect validity of assessment) 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 § 6-1.1-36-3 (2026).

Text

(a)A township assessor's assessment or a county assessor's assessment of property is valid even if:

(1)the assessor does not complete, or notify the county auditor of, the assessment by the time prescribed under IC 6-1.1-3 or IC 6-1.1-4;

(2)there is an irregularity or informality in the manner in which the assessor makes the assessment; or

(3)there is an irregularity or informality in the tax list. An irregularity or informality in the assessment or the tax list may be corrected at any time.

(b)This section does not release a township assessor or county assessor from any duty to give notice or from any penalty imposed on the assessor by law for the assessor's failure to make the assessor's return within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4. [Pre-1975 Property Tax Recodifica

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(a) A township assessor's assessment or a
county assessor's assessment of property is valid even if:
(1) the assessor does not complete, or notify the county auditor of,
the assessment by the time prescribed under IC 6-1.1-3 or IC 6-1.1-4;
(2) there is an irregularity or informality in the manner in which
the assessor makes the assessment; or
(3) there is an irregularity or informality in the tax list.
An irregularity or informality in the assessment or the tax list may be
corrected at any time.
(b) This section does not release a township assessor or county
assessor from any duty to give notice or from any penalty imposed on
the assessor by law for the assessor's failure to make the assessor's
return within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-27
part; 6-1-39-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977,
P.L.2, SEC.29; P.L.6-1997, SEC.124; P.L.146-2008, SEC.285.