Sec. 3. A county property tax assessment board of appeals shall, on its own motion or on sufficient cause shown by any person, add to the assessment lists the names of persons, the correct assessed value of undervalued or omitted personal property, and the description and correct assessed value of real property undervalued on or omitted from the lists. [Pre-1975 Property Tax Recodification Citation: 6-1-28-3.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.62.
Additions of undervalued or omitted property to list
Ind. Code § 6-1.1-13-3, under Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals.
Ind. Code § 6-1.1-13-3