Indiana Code Title 6. Taxation § 6-1.1-8.5-10

Sec. 10.  (a) When the department of local government finance determines its final assessments of an industrial facility under this chapter, the department shall certify the true tax values to the county assessor and the county auditor of the qualifying county in which the property is located.  In addition, if an industrial company has appealed the department of local government finance's final assessment of the industrial facility, the department of local government finance shall notify the county auditor of the appeal.

(b) The county assessor of a qualifying county shall review the certification of the department of local government finance to determine if any of an industrial company's property has been omitted and notify the department of additions the county assessor finds are necessary.  The department of local government finance shall consider the county assessor's findings and make any additions to the certification the department of local government finance finds are necessary.  The county auditor shall enter for taxation the assessed valuation of an industrial facility that is certified by the department of local government finance.