CHAPTER 22.5. PROVISIONAL PROPERTY TAX STATEMENTS
IC 6-1.1-22.5
Chapter 22.5. Provisional Property Tax Statements
IC 6-1.1-22.5-1
"Commissioner" defined
Sec. 1. As used in this chapter, "commissioner" refers to thecommissioner of the department of local government finance.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-2
"Provisional statement" defined
Sec. 2. As used in this chapter, "provisional statement" refers toa provisional property tax statement required by section 6 or 6.5 ofthis chapter as the context indicates.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amendedby P.L.182-2009(ss), SEC.158.
IC 6-1.1-22.5-3
"Property taxes" defined
Sec. 3. As used in this chapter, "property taxes" include specialassessments.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-4
"Reconciling statement" defined
Sec. 4. As used in this chapter, "reconciling statement" refers toa reconciling property tax statement required by section 11 of thischapter.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-5
"Tax liability" defined
Sec. 5. As used in this chapter, "tax liability" includes liability forspecial assessments and refers to liability for property taxes after theapplication of all allowed deductions and credits.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-6
Use of provisional statement authorized; notice to taxpayers andcounty fiscal body; transmitting of statement by electronic mail
Sec. 6. (a) This section applies to property taxes payable underthis article on assessments determined for the 2003 assessment dateor the assessment date in any later year. The county treasurer shalluse a provisional statement under this chapter if the county auditorfails to deliver the abstract for that assessment date to the countytreasurer under IC 6-1.1-22-5 before March 16 of the year followingthe assessment date (for property taxes first due and payable before2011) or April 1 of the year following the assessment date (forproperty taxes first due and payable after 2010). The amount to bebilled for each installment of the provisional statement is the amount
determined under section 9 of this chapter.
(b) The county treasurer shall give notice of the provisionalstatement, including disclosure of the method that is to be used indetermining the tax liability to be indicated on the provisionalstatement, by publication one (1) time:
(1) in the form prescribed by the department of localgovernment finance; and
(2) in the manner described in IC 6-1.1-22-4(b).
The notice may be combined with the notice required under section10 of this chapter.
(c) Subsection (a) applies regardless of whether the county auditorfails to deliver the abstract as provided in IC 6-1.1-22-5(b). Section7 of this chapter does not apply to this section.
(d) This subsection applies after June 30, 2009. Immediately upondetermining to use provisional statements under subsection (a), thecounty treasurer shall give notice of the determination to the countyfiscal body (as defined in IC 36-1-2-6).
(e) In a county in which an authorizing ordinance is adopted underIC 6-1.1-22-8.1(h), a person may direct the county treasurer totransmit a provisional statement by electronic mail underIC 6-1.1-22-8.1(h).
(f) The department of local government finance may waive therequirement under subsection (a) that a provisional statement mustbe used for property taxes first due and payable in a calendar year,if:
(1) the county fiscal body or the county treasurer requests thewaiver; and
(2) the department of local government finance determines that:
(A) the county will be able to send a property tax statementunder IC 6-1.1-22 with a due date that is not later than June10 of that calendar year; or
(B) the failure to send a property tax statement underIC 6-1.1-22 in a timely manner is due to a change by thecounty in computer software, and the county will be able tosend a property tax statement under IC 6-1.1-22 with a duedate that is not later than June 10 of that calendar year.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amendedby P.L.67-2006, SEC.9; P.L.118-2008, SEC.2; P.L.87-2009, SEC.10;P.L.89-2010, SEC.2.
IC 6-1.1-22.5-6.5
Use of provisional statement for cross-county area
Sec. 6.5. (a) As used in this section, "cross-county area" refers toa cross-county entity's territory that is located in one (1) county.
(b) As used in this section, "cross-county entity" refers to a taxingunit that is located in more than one (1) county.
(c) As used in this section, "statement preparation date" refers tothe date determined by the county treasurer before which the countytreasurer must receive all necessary information in order to timelyprepare and deliver property tax statements under IC 6-1.1-22. (d) With respect to property taxes first due and payable under thisarticle after 2009, the county treasurer may, except as provided insection 7 of this chapter, use a provisional statement under thissection if:
(1) the county treasurer is not required to use provisionalstatements under section 6 of this chapter; and
(2) the county treasurer determines that:
(A) the property tax rate of a cross-county entity withcross-county area in the county has not been finallydetermined before the statement preparation date; and
(B) the rate referred to in clause (A) has not been finallydetermined because the assessed valuation:
(i) in the cross-county area of a neighboring county; and
(ii) on which the property taxes are based;
has not been finally determined.
(e) A provisional statement under this section applies only for thecross-county area in the county. If a provisional statement is usedunder this section, the county treasurer shall prepare and deliverproperty tax statements under IC 6-1.1-22 for the territory of thecounty that is not a cross-county area.
(f) The county treasurer shall give notice of the provisionalstatement in the manner required by section 6(b) of this chapter.
(g) Immediately upon determining to use provisional statementsunder this section, the county treasurer shall give notice of thedetermination to the county fiscal body (as defined in IC 36-1-2-6).
As added by P.L.182-2009(ss), SEC.159.
IC 6-1.1-22.5-7
Waiver by department of local government finance of use ofprovisional statement; procedure
Sec. 7. (a) The county auditor of a county or fifty (50) propertyowners in the county may, not more than five (5) days after thepublication of the notice required under section 6.5(f) of this chapter,request in writing that the department of local government financewaive the use of a provisional statement under this chapter as to thatcounty for a particular year.
(b) With respect to the use of a provisional statement requiredunder section 6 of this chapter, upon receipt of a request undersubsection (a), the department of local government finance shall givenotice of a hearing concerning the request in the manner provided byIC 5-3-1. The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor towaive the requirements of section 6 of this chapter; and
(B) taxpayers' comments regarding that request.
(c) After the hearing referred to in subsection (b), the departmentof local government finance may waive the use of a provisionalstatement under section 6 of this chapter for a particular year as to
the county making the request if the department finds that thepetitioners have presented sufficient evidence to establish thatalthough the abstract required by IC 6-1.1-22-5 was not delivered ina timely manner:
(1) the abstract;
(A) was delivered as of the date of the hearing; or
(B) will be delivered not later than a date specified by thecounty auditor and county treasurer; and
(2) sufficient time remains or will remain after the date oranticipated date of delivery of the abstract to:
(A) permit the timely preparation and delivery of propertytax statements in the manner provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section6 of this chapter unnecessary.
(d) With respect to a determination to use a provisional statementunder section 6.5 of this chapter, upon receipt of a request undersubsection (a), the department of local government finance shall givenotice of a hearing concerning the request in the manner provided byIC 5-3-1. The notice must state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor towaive the requirements of section 6.5 of this chapter; and
(B) taxpayers' comments regarding that request.
(e) After the hearing referred to in subsection (d), the departmentof local government finance may waive the use of a provisionalstatement under section 6.5 of this chapter for a particular year as tothe county making the request if the department finds that thepetitioners have presented sufficient evidence to establish thatalthough the property tax rate of one (1) or more cross-countyentities with cross-county area in the county was not finallydetermined before the statement preparation date:
(1) that property tax rate:
(A) was determined as of the date of the hearing; or
(B) will be determined not later than a date specified by thecounty auditor and county treasurer; and
(2) sufficient time remains or will remain after the date oranticipated date of determination of the rate to:
(A) permit the timely preparation and delivery of propertytax statements in the manner provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under section6.5 of this chapter unnecessary.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amendedby P.L.182-2009(ss), SEC.160; P.L.89-2010, SEC.3.
IC 6-1.1-22.5-8
Form of provisional statement; information to be shown onstatement; adjustments to tax liability
Sec. 8. (a) Subject to subsection (c), a provisional statement must: (1) be on a form prescribed by the department of localgovernment finance;
(2) except as provided in emergency rules adopted undersection 20 of this chapter and subsection (b):
(A) for property taxes first due and payable after 2010 andbilled using a provisional statement under section 6 of thischapter, indicate:
(i) that the first installment of the taxpayer's tax liability isan amount equal to fifty percent (50%) of the tax liabilitythat was payable in the same year as the assessment datefor the property for which the provisional statement isissued, subject to any adjustments to the tax liabilityauthorized by the department of local government financeunder subsection (e) and approved by the county treasurer;and
(ii) that the second installment is either the amountspecified in a reconciling statement or, if a reconcilingstatement is not sent until after the second installment isdue, an amount equal to fifty percent (50%) of the taxliability that was payable in the same year as theassessment date for the property for which the provisionalstatement is issued, subject to any adjustments to the taxliability authorized by the department of local governmentfinance under subsection (e) and approved by the countytreasurer; and
(B) for property taxes billed using a provisional statementunder section 6.5 of this chapter, except as provided insubsection (d), indicate tax liability in an amount determinedby the department of local government finance based on:
(i) subject to subsection (c), for the cross-county entity,the property tax rate of the cross-county entity for taxesfirst due and payable in the immediately precedingcalendar year; and
(ii) for all other taxing units that make up the taxingdistrict or taxing districts that comprise the cross-countyarea, the property tax rates of the taxing units for taxesfirst due and payable in the current calendar year;
(3) indicate:
(A) that the tax liability under the provisional statement isdetermined as described in subdivision (2); and
(B) that property taxes billed on the provisional statement:
(i) are due and payable in the same manner as propertytaxes billed on a tax statement under IC 6-1.1-22-8.1; and
(ii) will be credited against a reconciling statement;
(4) for property taxes billed using a provisional statement undersection 6 of this chapter, include a statement in the following ora substantially similar form, as determined by the department oflocal government finance:
"Under Indiana law, ________ County (insert county) has sentprovisional statements. The statement is due to be paid in
installments on __________ (insert date) and ________ (insertdate). The first installment is equal to fifty percent (50%) ofyour tax liability for taxes payable in ______ (insert year),subject to adjustment to the tax liability authorized by thedepartment of local government finance and approved by thecounty treasurer. The second installment is either the amountspecified in a reconciling statement that will be sent to you, or(if a reconciling statement is not sent until after the secondinstallment is due) an amount equal to fifty percent (50%) ofyour tax liability for taxes payable in ______ (insert year),subject to adjustment to the tax liability authorized by thedepartment of local government finance and approved by thecounty treasurer. After the abstract of property is complete, youwill receive a reconciling statement in the amount of your actualtax liability for taxes payable in (insert year), minus the amountyou pay under this provisional statement.";
(5) for property taxes billed using a provisional statement undersection 6.5 of this chapter, include a statement in the followingor a substantially similar form, as determined by the departmentof local government finance:
"Under Indiana law, ________ County (insert county) haselected to send provisional statements for the territory of__________________ (insert cross-county entity) located in________ County (insert county) because the property tax ratefor ________________ (insert cross-county entity) was notavailable in time to prepare final tax statements. The statementis due to be paid in installments on __________ (insert date)and _________ (insert date). The statement is based on theproperty tax rate of _________________ (insert cross-countyentity) for taxes first due and payable in _____ (insertimmediately preceding calendar year). After the property taxrate of ________________ (insert cross-county entity) isdetermined, you will receive a reconciling statement in theamount of your actual tax liability for taxes payable in _____(insert year), minus the amount you pay under this provisionalstatement.";
(6) in the case of a reconciling statement only, indicate liabilityfor:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
is allowed to appear on the tax statement under IC 6-1.1-22-8.1for the first installment of property taxes in the year in whichthe provisional tax statement is issued;
(7) in the case of a reconciling statement only, include:
(A) a checklist that shows:
(i) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13,or another law and all property tax deductions; and (ii) whether each homestead credit and property taxdeduction was applied in the current provisionalstatement;
(B) an explanation of the procedure and deadline that ataxpayer must follow and the forms that must be used if acredit or deduction has been granted for the property and thetaxpayer is no longer eligible for the credit or deduction; and
(C) an explanation of the tax consequences and applicablepenalties if a taxpayer unlawfully claims a standarddeduction under IC 6-1.1-12-37 on:
(i) more than one (1) parcel of property; or
(ii) property that is not the taxpayer's principal place ofresidence or is otherwise not eligible for a standarddeduction; and
(8) include any other information the county treasurer requires.
(b) This subsection applies to property taxes first due and payablefor assessment dates after January 15, 2009. The county may applya standard deduction, supplemental standard deduction, or homesteadcredit calculated by the county's property system on a provisional billfor a qualified property. If a provisional bill has been used forproperty tax billings for two (2) consecutive years and a propertyqualifies for a standard deduction, supplemental standard deduction,or homestead credit for the second year a provisional bill is used, thecounty shall apply the standard deduction, supplemental standarddeduction, or homestead credit calculated by the county's propertysystem on the provisional bill.
(c) For purposes of this section, property taxes that are:
(1) first due and payable in the current calendar year on aprovisional statement under section 6 or 6.5 of this chapter; and
(2) based on property taxes first due and payable in theimmediately preceding calendar year or on a percentage ofthose property taxes;
are determined after excluding from the property taxes first due andpayable in the immediately preceding calendar year property taxesimposed by one (1) or more taxing units in which the tangibleproperty is located that are attributable to a levy that no longerapplies for property taxes first due and payable in the currentcalendar year.
(d) If there was no property tax rate of the cross-county entity fortaxes first due and payable in the immediately preceding calendaryear for use under subsection (a)(2)(B), the department of localgovernment finance shall provide an estimated tax rate calculated toapproximate the actual tax rate that will apply when the tax rate isfinally determined.
(e) The department of local government finance shall:
(1) authorize the types of adjustments to tax liability that acounty treasurer may approve under subsection (a)(2)(A)including:
(A) adjustments for any new construction on the property orany damage to the property; and (B) any necessary adjustments for credits, deductions, orlocal option income taxes; and
(2) notify county treasurers in writing of the types ofadjustments authorized under subdivision (1).
As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended byP.L.219-2007, SEC.65; P.L.87-2009, SEC.11; P.L.182-2009(ss),SEC.161; P.L.89-2010, SEC.4.
IC 6-1.1-22.5-9
Tax due dates; deadline to send statements; amounts due; mailingof statement sent by electronic mail but not received
Sec. 9. (a) Except as provided in section 12(b) of this chapter,property taxes billed on a provisional statement are due in two (2)equal installments on May 10 and November 10 of the year followingthe assessment date covered by the provisional statement.
(b) The county treasurer may mail or transmit the provisionalstatement one (1) time each year at least fifteen (15) days before thedate on which the first installment is due under subsection (a) in themanner provided in IC 6-1.1-22-8.1, regardless of whether the noticerequired under section 6(b) of this chapter has been published.
(c) This subsection applies to a provisional statement issued undersection 6 of this chapter. Except when the second installment of aprovisional statement is replaced by a final reconciling statementproviding for taxes to be due on November 10, the amount of tax duefor each installment of a provisional statement issued for a year after2010 is fifty percent (50%) of the tax that was due for theimmediately preceding year under IC 6-1.1-22 subject to anyadjustments to the tax liability as prescribed by the department oflocal government finance. If no bill was issued in the prior year, theprovisional bill shall be based on the amount that would have beendue if a provisional tax statement had been issued for theimmediately preceding year. The department of local governmentfinance may prescribe standards to implement this subsection,including a method of calculating the taxes due when an abstract orother information is not complete.
(d) This subsection applies only if a provisional statement forpayment of property taxes and special assessments by electronic mailis transmitted to a person under IC 6-1.1-22-8.1(h). If a response tothe transmission of electronic mail to a person indicates that theelectronic mail was not received, the county treasurer shall mail tothe person a hard copy of the provisional statement in the mannerrequired by this chapter for persons who do not opt to receivestatements by electronic mail. The due date for the property taxesand special assessments under a provisional statement mailed to aperson under this subsection is the due date indicated in thestatement transmitted to the person by electronic mail.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amendedby P.L.219-2007, SEC.66; P.L.87-2009, SEC.12; P.L.89-2010,SEC.5.
IC 6-1.1-22.5-10
Notice of tax rates for reconciling statement
Sec. 10. If a provisional statement is used, the county treasurershall give notice of tax rates required under IC 6-1.1-22-4 for thereconciling statement.
As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended byP.L.2-2005, SEC.18.
IC 6-1.1-22.5-11
Notice and transmission of reconciling statements by countytreasurer
Sec. 11. (a) With respect to provisional statements under section6 of this chapter, as soon as possible after the receipt of the abstractrequired by IC 6-1.1-22-5, the county treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 ofthis chapter.
(b) With respect to provisional statements under section 6.5 ofthis chapter, as soon as possible after determination of the tax rate ofthe cross-county entity referred to in section 6.5 of this chapter, thecounty treasurer shall:
(1) give the notice required by IC 6-1.1-22-4; and
(2) mail or transmit reconciling statements under section 12 ofthis chapter.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amendedby P.L.182-2009(ss), SEC.162.
IC 6-1.1-22.5-12
Form of reconciling statement; information to be included onstatement; request by county treasurer to issue reconcilingstatement adjusting second installment; use of electronic mail
Sec. 12. (a) Except as provided by subsection (c), each reconcilingstatement must be on a form prescribed by the department of localgovernment finance and must indicate:
(1) the actual property tax liability under this article for thecalendar year for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for theproperty for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amountunder subdivision (2), that the excess is payable by thetaxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconcilingstatement;
(ii) if the county treasurer requests in writing that thecommissioner designate a later date, the date designatedby the commissioner; or
(iii) the date specified in an ordinance adopted undersection 18.5 of this chapter; and (4) if the amount under subdivision (2) exceeds the amountunder subdivision (1), that the taxpayer may claim a refund ofthe excess under IC 6-1.1-26.
(b) If, upon receipt of the abstract required by IC 6-1.1-22-5 orupon determination of the tax rate of the cross-county entity referredto in section 6.5 of this chapter, the county treasurer determines thatit is possible to complete the:
(1) preparation; and
(2) mailing or transmittal;
of the reconciling statement at least thirty (30) days before the duedate of the second installment specified in the provisional statement,the county treasurer may request in writing that the department oflocal government finance permit the county treasurer to issue areconciling statement that adjusts the amount of the secondinstallment that was specified in the provisional statement. If thedepartment approves the county treasurer's request, the countytreasurer shall prepare and mail or transmit the reconciling statementat least thirty (30) days before the due date of the second installmentspecified in the provisional statement.
(c) A reconciling statement prepared under subsection (b) mustindicate:
(1) the actual property tax liability under this article for thecalendar year for the property for which the reconcilingstatement is issued;
(2) the total amount of the first installment paid under theprovisional statement for the property for which the reconcilingstatement is issued;
(3) if the amount under subdivision (1) exceeds the amountunder subdivision (2), the adjusted amount of the secondinstallment that is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) November 10; or
(ii) if the county treasurer requests in writing that thecommissioner designate a later date, the date designatedby the commissioner; and
(4) if the amount under subdivision (2) exceeds the amountunder subdivision (1), that the taxpayer may claim a refund ofthe excess under IC 6-1.1-26.
(d) At the election of a county auditor, a checklist required byIC 6-1.1-22-8.1(b)(8) and a notice required by IC 6-1.1-22-8.1(b)(9)may be sent to a taxpayer with a reconciling statement under thissection. This subsection expires January 1, 2013.
(e) In a county in which an authorizing ordinance is adopted underIC 6-1.1-22-8.1(h), a person may direct the county treasurer totransmit a reconciling statement by electronic mail underIC 6-1.1-22-8.1(h).
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amendedby P.L.219-2007, SEC.67; P.L.146-2008, SEC.254; P.L.87-2009,SEC.13; P.L.182-2009(ss), SEC.163.
IC 6-1.1-22.5-13
Payments to be made to county treasurer
Sec. 13. Taxpayers shall make all payments under this chapter tothe county treasurer. The board of county commissioners mayauthorize the county treasurer to open temporary offices to receivepayments under this chapter in municipalities in the county otherthan the county seat.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-14
Settlement and distribution of tax collections; separate generalfund account for penalties; use of fund
Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51)days after the due date of a provisional or reconciling statementunder this chapter, the county auditor shall:
(1) file with the auditor of state a report of settlement; and
(2) distribute tax collections to the appropriate taxing units.
(b) The county treasurer shall:
(1) place in a separate account in the county general fundpenalties collected as a result of late payments on statementsissued under this chapter for the payment of property taxes;
(2) use the account only to defray the costs of mailing ortransmission of statements under this chapter; and
(3) deposit additional funds, if any, remaining in the accountafter the payment of costs of mailing or transmission ofstatements under this chapter in the county's propertyreassessment fund established under IC 6-1.1-4-27.5.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amendedby P.L.89-2010, SEC.6.
IC 6-1.1-22.5-15
Interest on undistributed tax collections
Sec. 15. If a county auditor fails to make a distribution of taxcollections under section 14 of this chapter, a taxing unit that was toreceive a distribution may recover interest on the undistributed taxcollections at the same rate and in the same manner that interest maybe recovered under IC 6-1.1-27-1(b).
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-16
Applicability of review and appeal procedures to provisional andreconciling statements
Sec. 16. IC 6-1.1-15:
(1) does not apply to a provisional statement; and
(2) applies to a reconciling statement.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-17
Applicability of penalties to provisional and reconciling statements
Sec. 17. IC 6-1.1-37-10 applies to: (1) a provisional statement; and
(2) a reconciling statement;
in the same manner that IC 6-1.1-37-10 applies to an installment ofproperty taxes.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-18
Treatment of payments to determine delinquencies
Sec. 18. For purposes of IC 6-1.1-24-1(a)(1):
(1) the first installment on a provisional statement is consideredto be the taxpayer's spring installment of property taxes;
(2) except as provided in subdivision (3) or section 18.5 of thischapter, payment on a reconciling statement is considered to bedue before the due date of the first installment of property taxespayable in the following year; and
(3) payment on a reconciling statement described in section12(b) of this chapter is considered to be the taxpayer's fallinstallment of property taxes.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amendedby P.L.219-2007, SEC.68; P.L.146-2008, SEC.255.
IC 6-1.1-22.5-18.5
Installment payments; tax due on reconciliation statement
Sec. 18.5. (a) A county council may adopt an ordinance to allowa taxpayer to make installment payments under this section of a taxpayment due under a reconciling statement issued under this chapteror any other provision.
(b) An ordinance adopted under this section must specify:
(1) the reconciling statement to which the ordinance applies;and
(2) the installment due dates for taxpayers that choose to makeinstallment payments.
(c) An ordinance adopted under this section must give taxpayersin the county the option of:
(1) making a single payment of the tax payment due under thereconciling statement on the date specified in the reconcilingstatement; or
(2) paying installments of the tax payment due under thereconciling statement over the installment period specified inthe ordinance.
(d) If the total amount due on an installment date under thissection is not completely paid on or before that installment date, theamount unpaid is considered delinquent and a penalty is added to theunpaid amount. The penalty is equal to an amount determined asfollows:
(1) If:
(A) the delinquent amount of real property taxes iscompletely paid on or before the date thirty (30) days afterthe installment date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous year for the same parcel;
the amount of the penalty is equal to five percent (5%) of thedelinquent amount.
(2) If:
(A) the delinquent amount of personal property taxes iscompletely paid on or before the date thirty (30) days afterthe installment date; and
(B) the taxpayer is not liable for delinquent property taxesfirst due and payable in a previous year for a personalproperty tax return for property in the same taxing district;
the amount of the penalty is equal to five percent (5%) of thedelinquent amount.
(3) If neither subdivision (1) nor (2) applies, the amount of thepenalty is equal to ten percent (10%) of the delinquent amount.
(e) An additional penalty equal to ten percent (10%) of any taxesdue on an installment date that remain unpaid shall be added on theday immediately following the date of the final installment payment.
(f) The penalties under this section are imposed on only theprincipal amount of the delinquent taxes.
(g) Notwithstanding any other provision, an ordinance adoptedunder this section may apply to the payment of amounts due underany reconciling statements issued by a county.
(h) Approval by the department of local government finance is notrequired for the adoption of an ordinance under this section.
As added by P.L.146-2008, SEC.256.
IC 6-1.1-22.5-19
Supplementary effect of other provisions
Sec. 19. The other provisions of this article supplement theprovisions of this chapter concerning the collection of property taxes.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IC 6-1.1-22.5-20
Department of local government finance emergency rules to takeinto account certain real property assessment changes
Sec. 20. For purposes of a provisional statement under section 6of this chapter, the department of local government finance mayadopt emergency rules under IC 4-22-2-37.1 to provide amethodology for a county treasurer to issue provisional statementswith respect to real property, taking into account new construction ofimprovements placed on the real property, damage, and other lossesrelated to the real property:
(1) after March 1 of the year preceding the assessment date towhich the provisional statement applies; and
(2) before the assessment date to which the provisionalstatement applies.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amendedby P.L.182-2009(ss), SEC.164.