Sec. 16. If, from the evidence before a township or county assessor, the assessor determines that a person has temporarily converted any part of the person's personal property into property which is not taxable under this article to avoid the payment of taxes on the converted property, the township or county assessor shall assess the converted property to the taxpayer.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.58.