The department, in collaboration with county assessors, shall develop and maintain a personal property online submission portal through which a taxpayer is able to submit information through a single point of contact to accomplish the following:

1. (1) Completing and submitting a personal property return with:

   1. (A) the assessor of each township in which the taxpayer's personal property is subject to assessment; or
   2. (B) the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment.

2. (2) Filing a complete disclosure of all information required by the department that is related to the value, nature, or location of personal property:

   1. (A) that the taxpayer owned on the assessment date of that year; or
   2. (B) that the taxpayer held, possessed, or controlled on the assessment date of that year.
3. (3) Reviewing information submitted with a personal property return during previous years.

4. (4) Calculating the payment for any fee to be included with the tax statement that must be paid to the department for a taxpayer to submit a personal property return.

   The department shall make the portal available for taxpayer use no later than January 1, 2021.

As added by P.L.108-2019, SEC.102.