Sec. 14. The action taken by a township or county assessor on an exemption claim filed under section 10 or 13 of this chapter shall be treated as an assessment of personal property. Thus, the assessor's action is subject to all the provisions of this article pertaining to notice, review, or appeal of personal property assessments.
[Pre-1975 Property Tax Recodification Citations: 6-1-8-4 part; 6-1-9-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.106.