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Not under the U.S. Constitution.  However, the chapter of Indiana’s property tax code addressing real property assessment provides that a county assessor or authorized representative “may, after first making known the assessor’s or representative’s intention to the owner or occupant, enter and fully examine all buildings and structures which are located within the township or county and which are subject to assessment.” Ind. Code § 6-1.1-4-15(b) (emphasis added). Until a 1986 amendment, this statute went even further, requiring that the assessor or representative shall enter all buildings subject to assessment. See P.L. 24-1986, sec. 7, effective Sept. 1, 1986. Read More