Powers and duties of department
Sec. 14. (a) The department of local government finance:
(1) shall see that the property taxes due this state are collected;
(2) shall see that the penalties prescribed under this article are
enforced;
(3) shall investigate the property tax laws and systems of other
states and countries; and
(4) may recommend changes in this state's property tax laws to
the general assembly.
(b) The department of local government finance shall see that
personal property assessments are correctly and completely reported
by annually conducting audits of a sampling of personal property
assessment returns throughout the state. Audits under this subsection
shall be conducted by department personnel.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.6, SEC.11; P.L.198-2001, SEC.73.
Last modified: May 28, 2006