Delivery of real property list
Sec. 14. Not later than May 15, each assessing official shall
prepare and deliver to the county assessor a detailed list of the real
property listed for taxation in the township. On or before July 1 of
each year, each county assessor shall, under oath, prepare and deliver
to the county auditor a detailed list of the real property listed for
taxation in the county. In a county with an elected township assessor
in every township the township assessor shall prepare the real
property list. The assessing officials and the county assessor shall
prepare the list in the form prescribed by the department of local
government finance. The township assessor shall ensure that the
county assessor has full access to the assessment records maintained
by the township assessor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9.
Last modified: May 28, 2006