Indiana Code Title 6. Taxation § 6-1.1-9-6

Sec. 6. The county assessor shall obtain from the county auditor or the township assessors (if any) all returns for tangible property made by the township assessors of the county and all assessment lists, schedules, statements, maps, and other books and papers filed with the county auditor by the township assessors.  For purposes of discovering undervalued or omitted property, the county assessor shall carefully examine the county tax duplicates and all other pertinent records and papers of the county auditor, treasurer, recorder, clerk, sheriff, and surveyor.  The county assessor shall, in the manner prescribed in this article, assess all omitted or undervalued tangible property which is subject to assessment.