Section 50IAC4.2-3.1-1. Assessor review

Latest version.

The township assessor, if any, or county assessor shall:

(1) examine and verify; or

(2) allow a contractor under IC 6-1.1-36-12 to examine and verify;

the accuracy of each personal property return filed with the township assessor, if any, or county assessor by a taxpayer. If appropriate, the assessor or contractor under IC 6-1.1-36-12 shall compare a return with the books of the taxpayer and with personal property owned, held, possessed, controlled, or occupied by the taxpayer. (Department of Local Government Finance; 50 IAC 4.2-3.1-1; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA)

                    
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