Indiana Code Title 6. Taxation § 6-1.1-8.7-7

Sec. 7. (a) When the department determines its final assessments of an industrial facility, the department shall certify the true tax values to the county assessor and the county auditor of the county in which the property is located.  In addition, if an industrial company has appealed the department's final assessment of the industrial facility, the department shall notify the county auditor of the appeal.

(b) The county assessor shall review the certification of the department 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 shall consider the county assessor's findings and make any additions to the certification the department finds are necessary.  The county auditor shall enter for taxation the assessed valuation of an industrial facility that is certified by the department.