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Current as of January 02, 2024 | Updated by Findlaw Staff
Sec. 2. (a) Except as provided in section 9 of this chapter, the county auditor may establish a real property index numbering system in order to list real property for purposes of the assessment and collection of taxes. The index numbering system may be used in addition to, or in lieu of, the method of listing real property otherwise provided by law. The index numbering system shall describe real property by county, township, block, and parcel or lot. The numbering system must be approved by the department of local government finance before it is implemented.
(b) If an index numbering system is implemented in a county, the county auditor, except as provided in section 9 of this chapter, shall:
(1) establish and maintain cross indexes of the numbers assigned under the system and the complete legal description of the real property to which the numbers are related;
(2) assign individual index numbers which shall be carried on the assessment rolls, tax rolls, and tax statements;
(3) keep the indexes established under this section open for public inspection; and
(4) furnish all information concerning the index numbering system to the assessing officers of the county.
(c) An index numbering system established under this section shall be implemented on a countywide basis.
Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-5-2 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-5-2/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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