Sec. 13. When a political subdivision is formed, the auditor of the county in which the political
subdivision is situated shall, at the written request of the legislative body of the
political subdivision, prepare a list of all the lands and lots within the limits
of the political subdivision, and the county auditor shall deliver the list to the
appropriate township assessor, or the county assessor if there is no township assessor
for the township, on or before the assessment date which immediately follows the date
of incorporation. The county auditor shall use the records in the auditor's office in order to compile
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