Discovering undervalued or omitted property; examination of
record
Sec. 6. The county assessor shall obtain from the county auditor
or the township assessors all returns for tangible property made by
the township assessors of the county and all assessment lists,
schedules, statements, maps, and other books and papers filed with
the county auditor by the township assessors. For purposes of
discovering undervalued or omitted property, the county assessor
shall carefully examine the county tax duplicates and all other
pertinent records and papers of the county auditor, treasurer,
recorder, clerk, sheriff and surveyor. The county assessor shall, in the
manner prescribed in this article, assess all omitted or undervalued
tangible property which is subject to assessment.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006