Sec. 10. If a taxpayer owns, holds, possesses, or controls personal property which is located in two (2) or more townships, the taxpayer shall file any additional returns with the county assessor which the department of local government finance may require by regulation.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.25; P.L.219-2007, SEC.10; P.L.249-2015, SEC.4.