Sec. 14. (a) Not later than: (1) May 15 in each calendar year ending before January 1, 2017; and (2) May 1 in each calendar year ending after December 31, 2016; each township assessor in the county (if any) shall prepare and deliver to the county assessor a detailed list of the real property listed for taxation in the township. (b) On or before July 1 of each calendar year, each county assessor shall, under oath, prepare and deliver to the county auditor a detailed list of the real property listed for taxation in the county. The county assessor shall prepare the list in the form prescribed by the department of local government finance. [Pre-1975 Property Tax Recodification Citation: 6-1-27-13.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9; P.L.146-2008, SEC.92; P.L.111-2014, SEC.16; P.L.232-2017, SEC.5.
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