Adjustment statement; filing
Sec. 2. If under this chapter any omitted or undervalued tangible
property is assessed or its assessed valuation is increased, the board
or official who makes the adjustment shall file with the county
auditor a written statement which contains:
(1) the reasons why the action was taken; and
(2) the facts or evidence on which the reasons are based.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006