CHAPTER 36. MISCELLANEOUS ASSESSMENT AND COLLECTION PROVISIONS
IC 6-1.1-36
Chapter 36. Miscellaneous Assessment and Collection Provisions
IC 6-1.1-36-1
Notice by mail
Sec. 1. If a notice is required to be given by mail under the generalassessment provisions of this article, the day on which the notice isdeposited in the United States mail is the day notice is given. Thenotice shall be given by first class mail.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.84-1989,SEC.1.
IC 6-1.1-36-1.5
When documents other than payments are considered filed
Sec. 1.5. (a) Subject to subsections (b) and (c), and except asprovided in subsection (d), a document, including a form, a return,or a writing of any type, which must be filed by a due date under thisarticle or IC 6-1.5, is considered to be filed by the due date if thedocument is:
(1) received on or before the due date by the appropriaterecipient;
(2) deposited in United States first class mail:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) postmarked by the United States Postal Service asmailed on or before the due date;
(3) deposited with a nationally recognized express parcel carrierand is:
(A) properly addressed to the appropriate recipient; and
(B) verified by the express parcel carrier as:
(i) paid in full for final delivery; and
(ii) received by the express parcel carrier on or before thedue date; or
(4) deposited to be mailed through United States registeredmail, United States certified mail, or United States certificate ofmailing:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) with a date of registration, certification, or certificate, asevidenced by any record authenticated by the United StatesPostal Service, on or before the due date.
For purposes of this subsection, "postmarked" does not mean the dateprinted by a postage meter that affixes postage to the envelope orpackage containing a payment.
(b) If a document is mailed through the United States mail and isphysically received after the due date without a legible correctpostmark, the person who mailed the document is considered to havefiled the document on or before the due date if the person can showby reasonable evidence that the document was deposited in theUnited States mail on or before the due date. (c) If a document is sent via the United States mail or a nationallyrecognized express parcel carrier but is not received by thedesignated recipient, the person who sent the document is consideredto have filed the document on or before the due date if the person:
(1) can show by reasonable evidence that the document wasdeposited in the United States mail, or with the express parcelcarrier, on or before the due date; and
(2) files a duplicate document within thirty (30) days after thedate the person is notified that the document was not received.
(d) This section does not apply to a payment addressed inIC 6-1.1-37-10(f).
As added by P.L.154-2006, SEC.53.
IC 6-1.1-36-2
Legal services for township assessor
Sec. 2. If a township assessor needs legal services, he may use theattorney appointed by the trustee of the township, or the legalservices may be provided by the county.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-3
Certain irregularities not to affect validity of assessment
Sec. 3. (a) A township assessor's assessment or a county assessor'sassessment of property is valid even if:
(1) the assessor does not complete, or notify the county auditorof, the assessment by the time prescribed under IC 6-1.1-3 orIC 6-1.1-4;
(2) there is an irregularity or informality in the manner in whichthe assessor makes the assessment; or
(3) there is an irregularity or informality in the tax list.
An irregularity or informality in the assessment or the tax list may becorrected at any time.
(b) This section does not release a township assessor or countyassessor from any duty to give notice or from any penalty imposedon the assessor by law for the assessor's failure to make the assessor'sreturn within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.2, SEC.29; P.L.6-1997, SEC.124; P.L.146-2008, SEC.285.
IC 6-1.1-36-4
Affidavits to compel production of books or records
Sec. 4. (a) An assessing official or a representative of thedepartment of local government finance may file an affidavit with acircuit court of this state if:
(1) the official or representative has requested that a person giveinformation or produce books or records; and
(2) the person has not complied with the request.
The affidavit must state that the person has not complied with therequest.
(b) When an affidavit is filed under subsection (a), the circuit
court shall issue a writ which directs the person to appear at theoffice of the official or representative and to give the requestedinformation or produce the requested books or records. Theappropriate county sheriff shall serve the writ. A person whodisobeys the writ is guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filingthe affidavit, in the issuance of the writ, and in the service of the writshall be charged to the person against whom the writ is issued. If awrit is not issued, all costs shall be charged to the county in whichthe circuit court proceedings are held, and the board ofcommissioners of that county shall allow a claim for the costs.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.41-1993,SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259;P.L.146-2008, SEC.286.
IC 6-1.1-36-5
Officials authorized to administer oath
Sec. 5. In order to discharge their official duties, the followingofficials may administer oaths and affirmations:
(1) County assessors.
(2) Township assessors.
(3) County auditors.
(4) Members of a county property tax assessment board ofappeals.
(5) Members of the Indiana board.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.126; P.L.198-2001, SEC.90; P.L.146-2008, SEC.287.
IC 6-1.1-36-6
Fiduciaries; filing personal property tax return
Sec. 6. If, subsequent to the assessment date in any year, a personreceives possession or control of personal property in a fiduciarycapacity, he shall ascertain whether a personal property return forthat year has been filed. If a return is required but has not been filed,the fiduciary shall file the required return within sixty (60) days afterthe date on which he receives possession or control of the property.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-7
Real property taxes assessed against political subdivisions or state;cancellation; compromise; distribution of receipts
Sec. 7. (a) The department of local government finance maycancel any property taxes assessed against real property owned by acounty, township, city, or town if a petition requesting that thedepartment cancel the taxes is submitted by the auditor, assessor, andtreasurer of the county in which the real property is located.
(b) The department of local government finance may cancel anyproperty taxes assessed against real property owned by this state ifa petition requesting that the department cancel the taxes is submittedby: (1) the governor; or
(2) the chief administrative officer of the state agency whichsupervises the real property.
However, if the petition is submitted by the chief administrativeofficer of a state agency, the governor must approve the petition.
(c) The department of local government finance may compromisethe amount of property taxes, together with any interest or penaltieson those taxes, assessed against the fixed or distributable propertyowned by a bankrupt railroad, which is under the jurisdiction of:
(1) a federal court under 11 U.S.C. 1163;
(2) Chapter X of the Acts of Congress Relating to Bankruptcy(11 U.S.C. 701-799); or
(3) a comparable bankruptcy law.
(d) After making a compromise under subsection (c) and afterreceiving payment of the compromised amount, the department oflocal government finance shall distribute to each county treasurer anamount equal to the product of:
(1) the compromised amount; multiplied by
(2) a fraction, the numerator of which is the total of theparticular county's property tax levies against the railroad forthe compromised years, and the denominator of which is thetotal of all property tax levies against the railroad for thecompromised years.
(e) After making the distribution under subsection (d), thedepartment of local government finance shall direct the auditors ofeach county to remove from the tax rolls the amount of all propertytaxes assessed against the bankrupt railroad for the compromisedyears.
(f) The county auditor of each county receiving money undersubsection (d) shall allocate that money among the county's taxingdistricts. The auditor shall allocate to each taxing district an amountequal to the product of:
(1) the amount of money received by the county undersubsection (d); multiplied by
(2) a fraction, the numerator of which is the total of the taxingdistrict's property tax levies against the railroad for thecompromised years, and the denominator of which is the totalof all property tax levies against the railroad in that county forthe compromised years.
(g) The money allocated to each taxing district shall beapportioned and distributed among the taxing units of that taxingdistrict in the same manner and at the same time that property taxesare apportioned and distributed.
(h) The department of local government finance may, with theapproval of the attorney general, compromise the amount of propertytaxes, together with any interest or penalties on those taxes, assessedagainst property owned by a person that has a case pending understate or federal bankruptcy law. Property taxes that are compromisedunder this section shall be distributed and allocated at the same timeand in the same manner as regularly collected property taxes. The
department of local government finance may compromise propertytaxes under this subsection only if:
(1) a petition is filed with the department of local governmentfinance that requests the compromise and is signed andapproved by the assessor, auditor, and treasurer of each countyand the assessor of each township (if any) that is entitled toreceive any part of the compromised taxes;
(2) the compromise significantly advances the time of paymentof the taxes; and
(3) the compromise is in the best interest of the state and thetaxing units that are entitled to receive any part of thecompromised taxes.
(i) A taxing unit that receives funds under this section is notrequired to include the funds in its budget estimate for any budgetyear which begins after the budget year in which it receives thefunds.
(j) A county treasurer, with the consent of the county auditor andthe county assessor, may compromise the amount of property taxes,interest, or penalties owed in a county by an entity that has a casepending under Title 11 of the United States Code (Bankruptcy Code)by accepting a single payment that must be at least seventy-fivepercent (75%) of the total amount owed in the county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.75, SEC.1; P.L.69-1983, SEC.9; P.L.5-1988, SEC.45;P.L.30-1994, SEC.6; P.L.90-2002, SEC.260; P.L.146-2008,SEC.288.
IC 6-1.1-36-8
Free official service
Sec. 8. When an officer is required to perform a service underchapter 22, 23, 24, 25, 26, or 27 of this article and a fee is notprovided for that service, the officer shall perform the servicewithout charge.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-9
Failure to make official certificate or perform clerical duty withintime required; effect
Sec. 9. An officer's failure to make an official certificate or toperform a clerical duty within the time required under chapter 22, 23,24, 25, 26, or 27 of this article does not, except where otherwiseexpressly provided by law, affect the validity of an assessment, taxlevy, or tax collection.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-10
Taxes uncollectible because of erroneous proceeding
Sec. 10. If the taxes for a year on any property which is subject totaxation under this article cannot be collected because of anerroneous proceeding, the amount of the taxes, together with any
penalties, interest, or costs carried forward on account of those taxes,shall be added to the amount to be collected the following year.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.33, SEC.5.
IC 6-1.1-36-11
Quitclaim deed from state
Sec. 11. The governor shall, in the name of this state and asgovernor, execute and deliver a quitclaim deed to the record ownerof real property if:
(1) the record owner requests the deed;
(2) the auditor and the recorder of the county in which the realproperty is located each file with the governor a verifiedstatement which contains:
(A) a complete legal description of the real property; and
(B) a declaration that the records in the auditor's andrecorder's office indicate that the state does not claim aninterest in the real property;
(3) the land office division of the department of administrationfiles with the governor a verified statement which contains adeclaration that the records in the office do not indicate that thestate claims an interest in the real property; and
(4) the record owner pays:
(A) the department of administration consideration for thedeed in the amount of one dollar ($1); and
(B) the necessary expenses incurred in preparing andexecuting the deed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.3-1989,SEC.38.
IC 6-1.1-36-12
Contracts for discovery of omitted property; fund for additionalreceipts; use of fund
Sec. 12. (a) A board of county commissioners, a county assessor,or a township assessor (if any) may enter into a contract for thediscovery of property that has been undervalued or omitted fromassessment. The contract must prohibit payment to the contractor fordiscovery of undervaluation or omission with respect to a parcel orpersonal property return before all appeals of the assessment of theparcel or the assessment under the return have been finalized. Thecontract may require the contractor to:
(1) examine and verify the accuracy of personal propertyreturns filed by taxpayers with the county assessor or atownship assessor of a township in the county; and
(2) compare a return with the books of the taxpayer and withpersonal property owned, held, possessed, controlled, oroccupied by the taxpayer.
(b) This subsection applies if funds are not appropriated forpayment of services performed under a contract described insubsection (a). The county auditor may create a special nonreverting
fund in which the county treasurer shall deposit the amount of taxes,including penalties and interest, that result from additionalassessments on undervalued or omitted property collected from alltaxing jurisdictions in the county after deducting the amount of anyproperty tax credits that reduce the owner's property tax liability forthe undervalued or omitted property. The fund remains in existenceduring the term of the contract. Distributions shall be made from thefund without appropriation only for the following purposes:
(1) All contract fees and other costs related to the contract.
(2) After the payments required by subdivision (1) have beenmade and the contract has expired, the county auditor shalldistribute all money remaining in the fund to the appropriatetaxing units in the county using the property tax rates of eachtaxing unit in effect at the time of the distribution.
(c) A board of county commissioners, a county assessor, or atownship assessor may not contract for services under subsection (a)on a percentage basis.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.178-2002,SEC.39; P.L.154-2006, SEC.54; P.L.146-2008, SEC.289.
IC 6-1.1-36-13
List of lands and lots within limits of newly formed politicalsubdivision
Sec. 13. When a political subdivision is formed, the auditor of thecounty in which the political subdivision is situated shall, at thewritten request of the legislative body of the political subdivision,prepare a list of all the lands and lots within the limits of the politicalsubdivision, and the county auditor shall deliver the list to theappropriate township assessor, or the county assessor if there is notownship assessor for the township, on or before the assessment datewhich immediately follows the date of incorporation. The countyauditor shall use the records in the auditor's office in order tocompile the list.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.8-1989,SEC.26; P.L.25-1995, SEC.54; P.L.146-2008, SEC.290.
IC 6-1.1-36-14
Reserved
IC 6-1.1-36-15
Reserved
IC 6-1.1-36-16
Approval upon finding all property taxes paid; certificate ofclearance; other evidence of payment
Sec. 16. (a) A court may allow or approve a final report oraccount of:
(1) a receiver;
(2) a trustee in dissolution;
(3) a trustee in bankruptcy; (4) a commissioner appointed for the sale of real estate; or
(5) any other officer acting under the authority and supervisionof a court;
only if the account or final report shows and the court finds that allproperty taxes on real property have been paid or otherwise satisfied.
(b) A fiduciary described in subsection (a) shall provide proof toa court that all property taxes on real property for which the due datehas passed as of the date that the account or report is approved havebeen paid or satisfied. The fiduciary shall request the countytreasurer of the county where real property is located to issue acertificate of clearance certifying that all property taxes that are dueand payable have been paid or satisfied. The certificate shall beissued by the county treasurer within three (3) business days afterrequest on a form provided by the state board of accounts. Whenissued, the certificate is conclusive proof that property taxes are notdue.
(c) If the county treasurer of the county where real property islocated fails to issue a certificate of clearance under subsection (b)within thirty (30) days after request, a fiduciary may provideevidence to a court that demonstrates that property taxes on realproperty are not due. Upon approval by the court, the evidence isconclusive proof of payment or satisfaction of the tax imposed bythis article.
(d) The state board of accounts shall provide forms to countytreasurers, as needed, to carry out subsection (b).
As added by P.L.56-1996, SEC.9.
IC 6-1.1-36-17
Notice of ineligibility for standard deduction or homestead credit;collection of adjustments in tax due; nonreverting fund
Sec. 17. (a) As used in this section, "nonreverting fund" refers toa nonreverting fund established under subsection (c).
(b) Each county auditor that makes a determination that propertywas not eligible for a standard deduction under IC 6-1.1-12-37 or ahomestead credit under IC 6-1.1-20.9 (repealed) in a particular yearshall notify the county treasurer of the determination. The countyauditor shall issue a notice of taxes, interest, and penalties due to theowner and include a statement that the payment is to be madepayable to the county auditor. The notice must require full paymentof the amount owed within thirty (30) days.
(c) Each county auditor shall establish a nonreverting fund. Uponcollection of the adjustment in tax due (and any interest and penaltieson that amount) after the termination of a deduction or credit asspecified in subsection (b), the county treasurer shall deposit thatamount in the nonreverting fund. Any part of the amount that is notcollected by the due date shall be placed on the tax duplicate for theaffected property and collected in the same manner as other propertytaxes. The adjustment in tax due (and any interest and penalties onthat amount) after the termination of a deduction or credit asspecified in subsection (b) shall be deposited in the nonreverting
fund only in the first year in which that amount is collected.
(d) The amount to be deposited in the nonreverting fund includesadjustments in the tax due as a result of the termination of deductionsor credits available only for property that satisfies the eligibility fora standard deduction under IC 6-1.1-12-37 or a homestead creditunder IC 6-1.1-20.9 (repealed), including the following:
(1) Supplemental deductions under IC 6-1.1-12-37.5.
(2) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-1.1-26,IC 6-3.5-6-13, IC 6-3.5-6-32, IC 6-3.5-7-13.1, or IC 6-3.5-7-26,or any other law.
(3) Credit for excessive property taxes under IC 6-1.1-20.6-7.5or IC 6-1.1-20.6-8.5.
Any amount paid that exceeds the amount required to be depositedin the nonreverting fund shall be distributed as property taxes.
(e) Money in the nonreverting fund shall be treated asmiscellaneous revenue. Distributions shall be made from thenonreverting fund established under this section upon appropriationby the county fiscal body and shall be made only for the followingpurposes:
(1) Fees and other costs incurred by the county auditor todiscover property that is eligible for a standard deduction underIC 6-1.1-12-37 or a homestead credit under IC 6-1.1-20.9(repealed).
(2) Other expenses of the office of the county auditor.
(3) The cost of preparing, sending, and processing noticesdescribed in IC 6-1.1-22-8.1(b)(9) and checklists or noticesdescribed in IC 6-1.1-22.5-12(d).
The amount of deposits in a reverting fund, the balance of anonreverting fund, and expenditures from a reverting fund may notbe considered in establishing the budget of the office of the countyauditor or in setting property tax levies that will be used in any partto fund the office of the county auditor.
As added by P.L.87-2009, SEC.14.