Examination of records; expenses
Sec. 7. If a county assessor believes that a taxpayer of his county
has not properly reported any personal property and that it is thus
necessary to examine any records, property, or persons situated
outside the county, he shall inform the county board of
commissioners of his belief. If the board is satisfied that the
examination is necessary, the board may direct the county assessor
to conduct it. If the board so directs, the county assessor shall make
the examination. The board of commissioners shall pay the expenses
incurred by the county assessor in making the examination if he
submits an itemized statement of his expenses and a voucher for each
item of expense.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006