Limitation on altering assessed valuation of personal property
Sec. 12. If a taxpayer's personal property return for a year
substantially complies with the provisions of this article and the
regulations of the department of local government finance, the
county property tax assessment board of appeals may change the
assessed value claimed by the taxpayer on the return only within the
time period prescribed in IC 6-1.1-16-1.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.68; P.L.90-2002, SEC.127.
Last modified: May 28, 2006