Property converted for tax avoidance; assessment
Sec. 16. If, from the evidence before him, a township assessor
determines that a person has temporarily converted any part of his
personal property into property which is not taxable under this article
to avoid the payment of taxes on the converted property, the
township assessor shall assess the converted property to the taxpayer.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006