Indiana Code Title 6. Taxation § 6-1.1-3-14

Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may:

the accuracy of a personal property return filed with the township or county assessor by a taxpayer if the assessor considers the examination and verification of that personal property return to be useful to the accuracy of the assessment process.  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.