Change in valuation; notice
Sec. 20. If an assessing official or board changes a valuation made
by a person on his personal property return or adds personal property
and its value to a return, the assessing official or board shall, by mail,
immediately give the person notice of the action taken. However, if
a taxpayer lists property on his return but does not place a value on
the property, a notice of the action of an assessing official or board
in placing a value on the property is not required.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006