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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 9. Assessment of Omitted or Undervalued Tangible Property
6-1.1-9-4. Prior year assessments; notice; bona fide purchasers; lien exemptions
Universal Citation: IN Code § 6-1.1-9-4 (2018)
IC 6-1.1-9-4 Prior year assessments; notice; bona fide purchasers; lien exemptions
Sec. 4. (a) Real property may be assessed, or its assessed value increased, for a prior year under this chapter only if the notice required by section 1 of this chapter is given within three (3) years after the assessment date for that prior year.
(b) With respect to real property which is owned by a bona fide purchaser without knowledge, no lien attaches for any property taxes which result from an assessment, or an increase in assessed value, made under this chapter for any period before his purchase of the property.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-3.]
Formerly: Acts 1975, P.L.47, SEC.1.
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