Tax duplicates; contents; delivery
Sec. 3. (a) The auditor of each county shall, before March 15 of
each year, prepare a roll of property taxes payable in that year for the
county. This roll shall be known as the "tax duplicate" and shall
show:
(1) the value of all the assessed property of the county;
(2) the person liable for the taxes on the assessed property; and
(3) any other information that the state board of accounts, with
the advice and approval of the department of local government
finance, may prescribe.
(b) The county auditor shall comply with the instructions issued
by the state board of accounts for the preparation, preservation,
alteration, and maintenance of the tax duplicate. The county auditor
shall deliver a copy of the tax duplicate prepared under subsection
(a) to the county treasurer before March 1 of each year.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.45-1990,
SEC.2; P.L.49-1996, SEC.6; P.L.90-2002, SEC.210.
Last modified: May 28, 2006