Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 1.1 - PROPERTY TAXES
Chapter 13 - REVIEW OF CURRENT ASSESSMENTS BY COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS
Section 6-1.1-13-12 - Limitation on altering assessed valuation of personal property

Ind. Code § 6-1.1-13-12

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Current through P.L. 171-2024
Section 6-1.1-13-12 - Limitation on altering assessed valuation of personal property

If a taxpayer's personal property return for a year substantially complies with the provisions of this article and the regulations of the department of local government finance, the county property tax assessment board of appeals may change the assessed value claimed by the taxpayer on the return only within the time period prescribed in IC 6-1.1-16-1.

IC 6-1.1-13-12

1975 Property Tax Recodification Citation: New.

(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by P.L. 6-1997, SEC.68; P.L. 90-2002, SEC.127.