Sec. 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.
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