Return; necessary information
Ind. Code § 6-1.1-3-9
in effectSec. 9. (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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026