Notice to taxpayers
Sec. 1. If a township assessor, county assessor, or county property
tax assessment board of appeals believes that any taxable tangible
property has been omitted from or undervalued on the assessment
rolls or the tax duplicate for any year or years, the official or board
shall give written notice under IC 6-1.1-3-20 or IC 6-1.1-4-22 of the
assessment or increase in assessment. The notice shall contain a
general description of the property and a statement describing the
taxpayer's right to a preliminary conference and to a review with the
county property tax assessment board of appeals under IC 6-1.1-15-1.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.41-1993,
SEC.7; P.L.6-1997, SEC.33; P.L.1-2004, SEC.12 and P.L.23-2004,
SEC.13.
Last modified: May 28, 2006