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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 5. Real Property Assessment Records
6-1.1-5-3. Plats; entry on tax list
Universal Citation: IN Code § 6-1.1-5-3 (2018)
IC 6-1.1-5-3 Plats; entry on tax list
Sec. 3. Except as provided in section 9 of this chapter, if any land is platted, the plat must be presented to the county auditor before it is recorded. Subject to sections 5.5 and 9 of this chapter, the county auditor shall enter the lots or parcels described in the plat on the tax lists in lieu of the land included in the plat.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.113-2010, SEC.18.
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