Indiana Code - Taxation - Title 6, Section 6-1.1-3-4
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Indiana Lawyer > Taxation > Indiana Code - Taxation - Title 6, Section 6-1.1-3-4
Conflicts involving assessment location; settlement Sec. 4. (a) If a question arises as to the proper place to assess
personal property, the county assessor shall determine the place if the
conflict involves different townships which are located within the
county the assessor serves. If the conflict involves different counties,
the department of local government finance shall determine the
proper place of assessment.
(b) A determination made under this section by a county assessor
or the department of local government finance is final.
(c) If taxes are paid to a county which is not entitled to collect
them, the department of local government finance may direct the
authorities of the county which wrongfully collected the taxes to
refund the taxes collected and any penalties charged on the taxes.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.5-1988,
SEC.41; P.L.90-2002, SEC.22.
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Last modified: May 28, 2006
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