Indiana Code Title 6. Taxation § 6-1.1-8-39

Sec. 39. The annual assessments of a public utility company's property are presumed to include all the company's property which is subject to taxation under this chapter.  However, this presumption does not preclude the subsequent assessment of a specific item of tangible property which is clearly shown to have been omitted from the assessments for that year.  The appropriate township assessor, or the county assessor if there is no township assessor for the township, shall make assessments of omitted fixed property.  The department of local government finance shall make assessments of omitted distributable property.  However, the department of local government finance may not assess omitted distributable property after the expiration of ten (10) years from the last day of the year in which the assessment should have been made.