Sec. 10. (a) If a taxpayer owns, holds, possesses, or controls
personal property which is located in two (2) or more townships, he
shall file any additional returns with the department of local
government finance which the department of local government
finance may require by regulation.
(b) If a taxpayer owns, holds, possesses, or controls personal
property which is located in two (2) or more taxing districts within
the same township, he shall file a separate personal property return
covering the property in each taxing district.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.25.

Last modified: May 28, 2006