Indiana Code
Ind. Code § 6-1.1-9-2 (2025)
Adjustment statement; filing
✓ 2025 Indiana Code: the 2026 session is not included
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.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1.
Notes of Decisions
Cited in 2
cases, 2009–2009 · leading case: CHARWOOD LLC v. Bartholomew Cnty. Assessor, 906 N.E.2d 946 (Ind. T.C. 2009).
CHARWOOD LLC v. Bartholomew Cnty. Assessor, 906 N.E.2d 946 (Ind. T.C. 2009). “§ 6-1.1-9-2 (West 2003) (requiring the PTABOA to file a written statement with the county auditor that identifies "(1) the reasons why the action was taken; and (2) the facts or evidence on which the reasons [were] based").”
Charwood LLC v. Bartholomew Cnty. Assessor, 906 N.E.2d 946 (Ind. T.C. 2009). “§ 6-1.1-9-2 (West 2003) (requiring the PTABOA to file a written statement with the county auditor that identifies "(1) the reasons why the action was taken; and (2) the facts or evidence on which the reasons [were] based").”
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