Sec. 21. (a) Subject to the limitations contained in IC 6-1.1-35-9,
assessment returns, lists, and any other documents and information
related to the determination of personal property assessments shall
be preserved as public records and open to public inspection. The
township assessor shall preserve and maintain these records if
quarters for his office are provided in the county court house, or a
branch thereof. If quarters are not provided for the township assessor,
he shall, as soon as he completes his audit of a return, deliver the
return and all related documents and information to the county
assessor, and the county assessor shall maintain and preserve the
items. The township assessor shall ensure that the county assessor
has full access to the assessment records maintained by the township
assessor.
(b) Each county shall furnish an office for a township assessor in
the county courthouse, or a branch thereof, if the township he serves
has a population of thirty-five thousand (35,000) or more. A county
may furnish an office in the county courthouse, or branch thereof, for
any township assessor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.12.

Last modified: May 28, 2006