(a) If a question arises as to the proper place to assess personal property, the county assessor shall determine the place if:

1. (1) two (2) or more townships in the county are served by township assessors and the conflict involves two (2) or more of those townships; or

2. (2) the conflict does not involve any other county and none of the townships in the county is served by a township assessor.

   If the conflict involves different counties, the department of local government finance shall determine the proper place of assessment.

(c) If taxes are paid to a county which is not entitled to collect them, the department of local government finance may direct the authorities of the county which wrongfully collected the taxes to refund the taxes collected and any penalties charged on the taxes.

[Pre-1975 Property Tax Recodification Citation: 6-1-24-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.5-1988, SEC.41; P.L.90-2002, SEC.22; P.L.146-2008, SEC.52.