Indiana Code 6-1.1-15-12.5. Correction of error on township assessor’s initiative
(1) the assessed valuation of property;
Terms Used In Indiana Code 6-1.1-15-12.5
- county board: means the county property tax assessment board of appeals. See Indiana Code 6-1.1-15-0.5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- taxpayer: means :
Indiana Code 6-1.1-15-0.8
(3) the description of property;
in an assessment, the township assessor shall on the township assessor’s own initiative correct the error. However, the township assessor may not increase an assessment under this section. The township assessor shall correct the error in the assessment without requiring the taxpayer to file a notice with the county board requesting a review of the township assessor’s original assessment.
(b) If a township assessor corrects an error under this section, the township assessor shall give notice of the correction to the taxpayer, the county auditor, and the county board.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-8.]
As added by P.L.146-2008, SEC.141. Amended by P.L.232-2017, SEC.19.