Indiana Code Title 6. Taxation § 6-1.1-9-7

Sec. 7. If a county assessor believes that a taxpayer of his county has not properly reported any personal property and that it is thus necessary to examine any records, property, or persons situated outside the county, he shall inform the county board of commissioners of his belief.  If the board is satisfied that the examination is necessary, the board may direct the county assessor to conduct it.  If the board so directs, the county assessor shall make the examination.  The board of commissioners shall pay the expenses incurred by the county assessor in making the examination if he submits an itemized statement of his expenses and a voucher for each item of expense.