Indiana Code Title 6. Taxation § 6-1.1-36-3

Sec. 3. (a) A township assessor's assessment or a county assessor's assessment of property is valid even if:

An irregularity or informality in the assessment or the tax list may be corrected at any time.

(b) This section does not release a township assessor or county assessor from any duty to give notice or from any penalty imposed on the assessor by law for the assessor's failure to make the assessor's return within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4.