Business personal property return; review
Sec. 3. Each year the department of local government finance
shall review the business personal property tax returns of taxpayers
who report a total assessed value of fifteen thousand dollars
($15,000) or more. The department of local government finance shall
determine the returns in which the assessment appears to be
improper.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.129.
Last modified: May 28, 2006