{"data":{"id":"us-in/ic-6-1.1-3-20","jurisdiction":"us-in","citation":"IC 6-1.1-3-20","heading":"Change in valuation; notice","body":"Sec. 20. If an assessing official changes a valuation made by a person on the person's personal property return or adds personal property and its value to a return, the assessing official shall, by mail, immediately give the person notice of the action taken. However, if a taxpayer lists property on the taxpayer's return but does not place a value on the property, a notice of the action of an assessing official in placing a value on the property is not required.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 3. Procedures for Personal Property Assessment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-3-20","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"50bbf052b4b689ae49b94c27d1746ea5d2e599065b54bd56ee3e3347762e682a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-3-19","next":"us-in/ic-6-1.1-3-21"},"notice":"GroundRules: Original legal text. Not legal advice."}