Indiana Code - Taxation - Title 6, Section 6-1.1-5-3

Plats; entry on tax list

Sec. 3. Except as provided in section 9 of this chapter, if any land
is platted, the plat must be presented to the county auditor before it
is recorded. The county auditor shall enter the lots or parcels
described in the plat on the tax lists in lieu of the land included in the
plat.

(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006