Indiana Code - Taxation - Title 6, Section 6-1.1-36-3

Certain irregularities not to affect validity of assessment

Sec. 3. (a) A township assessor's assessment or a county assessor's
assessment of property is valid even if:
(1) he does not complete, or notify the county auditor of, the
assessment by the time prescribed under IC 6-1.1-3 or
IC 6-1.1-4;
(2) there is an irregularity or informality in the manner in which
he makes the assessment; or
(3) there is an irregularity or informality in the tax list.

An irregularity or informality in the assessment or the tax list may be
corrected at any time.
(b) This section does not release a township assessor or county
assessor from any duty to give notice or from any penalty imposed
on him by law for his failure to make his return within the time
period prescribed in IC 6-1.1-3 or IC 6-1.1-4.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.29; P.L.6-1997, SEC.124.

Last modified: May 28, 2006