Certification of true tax values
Sec. 10. (a) When the department of local government finance
determines its final assessments of an industrial facility under this
chapter, the department shall certify the true tax values to the county
assessor and the county auditor of the qualifying county in which the
property is located. In addition, if an industrial company has
appealed the department of local government finance's final
assessment of the industrial facility, the department of local
government finance shall notify the county auditor of the appeal.
(b) The county assessor of a qualifying county shall review the
certification of the department of local government finance to
determine if any of an industrial company's property has been
omitted and notify the department of additions the county assessor
finds are necessary. The department of local government finance
shall consider the county assessor's findings and make any additions
to the certification the department of local government finance finds
are necessary. The county auditor shall enter for taxation the
assessed valuation of an industrial facility that is certified by the
department of local government finance.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.94.
Last modified: May 28, 2006