Sec. 10. The department of local government finance may at any time review the assessment or reassessment of any tangible property and may reassess the property. Any change in an assessment is subject to the requirements and limitations prescribed in section 11 of this chapter.
Ind. Code § 6-1.1-14-10
Review or reassessment by department of local government finance at any time
Applied in 5 court decisions — leading case Wetzel Enterprises, Inc. v. State Board of Tax Commissioners (1998)
Most recently applied in Scheub v. State Board of Tax Commissioners (September 1999)
Formerly: Acts 1975, P.L.47, SEC.1
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.