Section 50IAC16-4-1. Prohibited amendments

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A township assessor, if any, or the county assessor may, as part of the initial review required under 50 IAC 16-5, find an amended return defective if, in the discretion of the assessor, it is evident from the amended return that the original return provided false information intended for the purpose of avoiding taxes. (Department of Local Government Finance; 50 IAC 16-4-1; filed Mar 11, 1999, 5:05 p.m.: 22 IR 2485; filed Apr 27, 2016, 12:41 p.m.: 20160525-IR-050150166FRA)

                    
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