Indiana Code - Taxation - Title 6, Section 6-1.1-3-14

Verification of returns

Sec. 14. The township assessor shall:
(1) examine and verify; or
(2) allow a contractor under IC 6-1.1-36-12 to examine and
verify;
the accuracy of each personal property return filed with the township
assessor by a taxpayer. If appropriate, the assessor or contractor
under IC 6-1.1-36-12 shall compare a return with the books of the
taxpayer and with personal property owned, held, possessed,
controlled, or occupied by the taxpayer.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.178-2002,
SEC.4.

Last modified: May 28, 2006