50 Ind. Admin. Code 16-5-1
Authority: IC 6-1.1-31-10
Affected: IC 6-1.1-3; IC 6-1.1-15-12
Sec. 1.
A township assessor, if any, or the county assessor must provide an initial review of all amended returns within ten (10) days of the amended return being filed by the taxpayer. The initial review is for the purpose of verifying that the taxpayer has not made any amendments that result in the assessor finding the return defective under 50 IAC 16-4. If the township or county assessor finds the amended return defective, the assessor must immediately notify the taxpayer in writing that the amendment is defective and will not be processed. The taxpayer will then have ten (10) days to refile the amendment. If a refiled amendment is found defective, no additional amendments may be filed. If the taxpayer believes that an amendment has been improperly found defective by the assessor, the taxpayer may petition for a correction of error under IC 6-1.1-15-12.
50 IAC 16-5-1