Index numbering system
Sec. 2. (a) Except as provided in section 9 of this chapter, county
auditor may establish a real property index numbering system in
order to list real property for purposes of the assessment and
collection of taxes. The index numbering system may be used in
addition to, or in lieu of, the method of listing real property otherwise
provided by law. The index numbering system shall describe real
property by county, township, block, and parcel or lot. The
numbering system must be approved by the department of local
government finance before it is implemented.
(b) If an index numbering system is implemented in a county, the
county auditor, except as provided in section 9 of this chapter, shall:
(1) establish and maintain cross indexes of the numbers
assigned under the system and the complete legal description of
the real property to which the numbers are related;
(2) assign individual index numbers which shall be carried on
the assessment rolls, tax rolls, and tax statements;
(3) keep the indexes established under this section open for
public inspection; and
(4) furnish all information concerning the index numbering
system to the assessing officers of the county.
(c) An index numbering system established under this section
shall be implemented on a county-wide basis.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.2; P.L.90-2002, SEC.47.
Last modified: May 28, 2006