Definitions
| Term | Definition |
|---|---|
| penalties for failure to file return | When any person fails to file a personal property return as required, the county auditor shall add the sum of twenty-five dollars ($25.00) to the tax installment next payable by such person. Plus an additional 20% of taxes due. [IC 6-1.1-37-7(d)] |
| public proceedings and public records access to public proceedings | Indiana Open Door Law – Board meetings are governed by the Open Door Law, IC 5-14-1.5. Under the Open Door Law all meetings of governing boards must be open to the public except for executive sessions. |
| public records are public property | The records of all public offices are public property and may be examined by any taxpayer. If denied the right by an official to examine the records, the court would grant the taxpayer the right, if proper proceedings were brought for that purpose. The right, however, must not be abused and the demand for the examination must be made at such times as will not interfere with the operation of the office. [IC 5-14-3-1] |
