Indiana Code - Taxation - Title 6, Section 6-1.1-13-3

Additions of undervalued or omitted property to list

Sec. 3. A county property tax assessment board of appeals shall,
on its own motion or on sufficient cause shown by any person, add
to the assessment lists the names of persons, the correct assessed
value of undervalued or omitted personal property, and the
description and correct assessed value of real property undervalued
on or omitted from the lists.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.62.

Last modified: May 28, 2006