2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals
6-1.1-13-12. Limitation on altering assessed valuation of personal property

Universal Citation: IN Code § 6-1.1-13-12 (2017)
IC 6-1.1-13-12 Limitation on altering assessed valuation of personal property

     Sec. 12. 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.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.68; P.L.90-2002, SEC.127.

 

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