(a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required by the department of local government finance that is related to the value, nature, and location of personal property:(1) that the taxpayer owned on the assessment date of that year; or(2) that the taxpayer held, possessed, or controlled on the assessment date of that year.(b) The taxpayer shall certify to the truth of:(1) all information appearing in a personal property return; and(2) all data accompanying the return.[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.24; P.L.236-2023, SEC.12.
Indiana Legal Code