CHAPTER 37. MISCELLANEOUS PENALTY AND INTEREST PROVISIONS
IC 6-1.1-37
Chapter 37. Miscellaneous Penalty and Interest Provisions
IC 6-1.1-37-1
State or local government officers; failure to perform
Sec. 1. An officer of state or local government who recklesslyviolates or fails to perform a duty imposed on him under:
(1) IC 6-1.1-10-1(b);
(2) IC 6-1.1-12-6;
(3) IC 6-1.1-12-7;
(4) IC 6-1.1-17-1;
(5) IC 6-1.1-17-3(a);
(6) IC 6-1.1-17-5(d)(1);
(7) IC 6-1.1-18-1;
(8) IC 6-1.1-18-5;
(9) IC 6-1.1-18-6;
(10) IC 6-1.1-20-5;
(11) IC 6-1.1-20-6;
(12) IC 6-1.1-20-7;
(13) IC 6-1.1-30-14; or
(14) IC 6-1.1-36-13;
commits a Class A misdemeanor. In addition, the officer is liable forthe damages sustained by a person as a result of the officer'sviolation of the provision or the officer's failure to perform the duty.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.2, SEC.605; P.L.49-1996, SEC.8; P.L.198-2001, SEC.91;P.L.1-2010, SEC.32.
IC 6-1.1-37-2
Assessment violations by public officials or employees
Sec. 2. An assessing official or a representative of the departmentof local government finance who:
(1) knowingly assesses any property at more or less than whatthe official or representative believes is the proper assessedvalue of the property;
(2) knowingly fails to perform any of the duties imposed on theofficial or representative under the general assessmentprovisions of this article; or
(3) recklessly violates any of the other general assessmentprovisions of this article;
commits a Class A misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
IC 6-1.1-37-3
False information in return or document; offense
Sec. 3. A person commits a Class D felony if:
(1) he makes and subscribes a property tax return, statement, ordocument (except a statement described in section 4 or 5 of thischapter) that he does not believe is correct in every material
respect; and
(2) the return, statement, or document is certified to as to thetruth of the information appearing in it.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.2, SEC.607.
IC 6-1.1-37-4
False claim for veteran's property tax deduction
Sec. 4. A person who makes a false statement, with intent toobtain the property tax deduction provided in either IC 6-1.1-12-13or IC 6-1.1-12-14, when he is not entitled to the deduction, commitsa Class B misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.2, SEC.608.
IC 6-1.1-37-5
False statement concerning assessment of forest land
Sec. 5. A person who recklessly makes a false statement on areport or application described in IC 6-1.1-6 commits a Class Bmisdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.2, SEC.609.
IC 6-1.1-37-6
Class A misdemeanors related to property tax matters
Sec. 6. A person who recklessly, knowingly, or intentionally:
(1) disobeys a subpoena, or a subpoena duces tecum, issuedunder the general assessment provisions of this article;
(2) refuses to give evidence when directed to do so by anindividual or board authorized under the general assessmentprovisions of this article to require the evidence;
(3) fails to file a personal property return required underIC 6-1.1-3;
(4) fails to subscribe to an oath or certificate required under thegeneral assessment provisions of this article;
(5) temporarily converts property which is taxable under thisarticle into property not taxable to evade the payment of taxeson the converted property; or
(6) fails to file an information return required by the departmentof local government finance under IC 6-1.1-4-42;
commits a Class A misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
IC 6-1.1-37-7
Personal property return; various violations and penalties
Sec. 7. (a) If a person fails to file a required personal propertyreturn on or before the due date, the county auditor shall add apenalty of twenty-five dollars ($25) to the person's next property taxinstallment. The county auditor shall also add an additional penalty
to the taxes payable by the person if the person fails to file thepersonal property return within thirty (30) days after the due date.The amount of the additional penalty is twenty percent (20%) of thetaxes finally determined to be due with respect to the personalproperty which should have been reported on the return.
(b) For purposes of this section, a personal property return is notdue until the expiration of any extension period granted by thetownship or county assessor under IC 6-1.1-3-7(b).
(c) The penalties prescribed under this section do not apply to anindividual or the individual's dependents if the individual:
(1) is in the military or naval forces of the United States on theassessment date; and
(2) is covered by the federal Soldiers' and Sailors' Civil ReliefAct.
(d) If a person subject to IC 6-1.1-3-7(d) fails to include on apersonal property return the information, if any, that the departmentof local government finance requires under IC 6-1.1-3-9 orIC 6-1.1-5-13, the county auditor shall add a penalty to the propertytax installment next due for the return. The amount of the penalty istwenty-five dollars ($25).
(e) If the total assessed value that a person reports on a personalproperty return is less than the total assessed value that the person isrequired by law to report and if the amount of the undervaluationexceeds five percent (5%) of the value that should have beenreported on the return, then the county auditor shall add a penalty oftwenty percent (20%) of the additional taxes finally determined to bedue as a result of the undervaluation. The penalty shall be added tothe property tax installment next due for the return on which theproperty was undervalued. If a person has complied with all of therequirements for claiming a deduction, an exemption, or anadjustment for abnormal obsolescence, then the increase in assessedvalue that results from a denial of the deduction, exemption, oradjustment for abnormal obsolescence is not considered to resultfrom an undervaluation for purposes of this subsection.
(f) A penalty is due with an installment under subsection (a), (d),or (e) whether or not an appeal is filed under IC 6-1.1-15-5 withrespect to the tax due on that installment.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,SEC.10; P.L.71-1985, SEC.1; P.L.2-1998, SEC.22; P.L.90-2002,SEC.261; P.L.146-2008, SEC.292.
IC 6-1.1-37-7.5
Failure to file personal property return
Sec. 7.5. A person who fails to provide, within forty-five (45)days after the filing deadline, evidence of the filing of a personalproperty return to the township assessor or the county assessor, asrequired under IC 6-1.1-3-1(d), shall pay to the county a penaltyequal to ten percent (10%) of the tax liability.
As added by Acts 1979, P.L.48, SEC.9. Amended by Acts 1980,P.L.35, SEC.2; P.L.146-2008, SEC.293.
IC 6-1.1-37-8
Vending machines without identification device
Sec. 8. A township assessor, or the county assessor if there is notownship assessor for the township, shall inform the county auditorof any vending machine which does not, as required underIC 6-1.1-3-8, have an identification device on its face. The countyauditor shall then add a one dollar ($1) penalty to the next propertytax installment of the person on whose premises the machine islocated.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,SEC.294.
IC 6-1.1-37-9
Interest; tax payment deadlines in certain circumstances; penaltyfor failure to meet deadline
Sec. 9. (a) This section applies when:
(1) an assessment is made or increased after the date or dates onwhich the taxes for the year for which the assessment is madewere originally due;
(2) the assessment upon which a taxpayer has been paying taxesunder IC 6-1.1-15-10(a)(1) or IC 6-1.1-15-10(a)(2) while apetition for review or a judicial proceeding has been pending isless than the assessment that results from the finaldetermination of the petition for review or judicial proceeding;or
(3) the collection of certain ad valorem property taxes has beenenjoined under IC 33-26-6-2, and under the final determinationof the petition for judicial review the taxpayer is liable for atleast part of those taxes.
(b) Except as provided in subsections (c) and (g), a taxpayer shallpay interest on the taxes the taxpayer is required to pay as a result ofan action or a determination described in subsection (a) at the rate often percent (10%) per year from the original due date or dates forthose taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a taxinstallment may be charged under subsection (e) or (f);
whichever occurs first.
(c) Except as provided in subsection (g), a taxpayer shall payinterest on the taxes the taxpayer is ultimately required to pay inexcess of the amount that the taxpayer is required to pay underIC 6-1.1-15-10(a)(1) while a petition for review or a judicialproceeding has been pending at the overpayment rate establishedunder Section 6621(c)(1) of the Internal Revenue Code in effect onthe original due date or dates for those taxes from the original duedate or dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a taxinstallment may be charged under subsection (e) or (f);
whichever occurs first. (d) With respect to an action or determination described insubsection (a), the taxpayer shall pay the taxes resulting from thataction or determination and the interest prescribed under subsection(b) or (c) on or before:
(1) the next May 10; or
(2) the next November 10;
whichever occurs first.
(e) A taxpayer shall, to the extent that the penalty is not waivedunder section 10.7 of this chapter, begin paying the penaltyprescribed in section 10 of this chapter on the day after the date forpayment prescribed in subsection (d) if:
(1) the taxpayer has not paid the amount of taxes resulting fromthe action or determination; and
(2) the taxpayer either:
(A) received notice of the taxes the taxpayer is required topay as a result of the action or determination at least thirty(30) days before the date for payment; or
(B) voluntarily signed and filed an assessment return for thetaxes.
(f) If subsection (e) does not apply, a taxpayer who has not paidthe amount of taxes resulting from the action or determination shall,to the extent that the penalty is not waived under section 10.7 of thischapter, begin paying the penalty prescribed in section 10 of thischapter on:
(1) the next May 10 which follows the date for paymentprescribed in subsection (d); or
(2) the next November 10 which follows the date for paymentprescribed in subsection (d);
whichever occurs first.
(g) A taxpayer is not subject to the payment of interest on realproperty assessments under subsection (b) or (c) if:
(1) an assessment is made or increased after the date or dates onwhich the taxes for the year for which the assessment is madewere due;
(2) the assessment or the assessment increase is made as theresult of error or neglect by the assessor or by any other officialinvolved with the assessment of property or the collection ofproperty taxes; and
(3) the assessment:
(A) would have been made on the normal assessment date ifthe error or neglect had not occurred; or
(B) increase would have been included in the assessment onthe normal annual assessment date if the error or neglect hadnot occurred.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,P.L.76, SEC.1; P.L.63-1986, SEC.2; P.L.90-1987, SEC.1;P.L.198-2001, SEC.92; P.L.1-2004, SEC.45 and P.L.23-2004,SEC.48; P.L.67-2006, SEC.10; P.L.219-2007, SEC.81; P.L.1-2010,SEC.33.
IC 6-1.1-37-10
Delinquent tax penalties; reduced penalty if payment within 30days; when payments considered to be made
Sec. 10. (a) Except as provided in sections 10.5 and 10.7 of thischapter, if an installment of property taxes is not completely paid onor before the due date, a penalty shall be added to the unpaid portionin the year of the initial delinquency. The penalty is equal to anamount determined as follows:
(1) If:
(A) an installment of real property taxes is completely paidon or before the date thirty (30) days after the due date; and
(B) the taxpayer is not liable for delinquent property taxesfirst due and payable in a previous installment for the sameparcel;
the amount of the penalty is equal to five percent (5%) of theamount of delinquent taxes.
(2) If:
(A) an installment of personal property taxes is completelypaid on or before the date thirty (30) days after the due date;and
(B) the taxpayer is not liable for delinquent property taxesfirst due and payable in a previous installment for a personalproperty tax return for property in the same taxing district;
the amount of the penalty is equal to five percent (5%) of theamount of delinquent taxes.
(3) If subdivision (1) or (2) does not apply, the amount of thepenalty is equal to ten percent (10%) of the amount ofdelinquent taxes.
(b) With respect to property taxes due in two (2) equalinstallments under IC 6-1.1-22-9(a), on the day immediatelyfollowing the due dates of the first and second installments in eachyear following the year of the initial delinquency, an additionalpenalty equal to ten percent (10%) of any taxes remaining unpaidshall be added. With respect to property taxes due in installmentsunder IC 6-1.1-22-9.5, an additional penalty equal to ten percent(10%) of any taxes remaining unpaid shall be added on the dayimmediately following each date that succeeds the last installmentdue date by:
(1) six (6) months; or
(2) a multiple of six (6) months.
(c) The penalties under subsection (b) are imposed only on theprincipal amount of the delinquent taxes.
(d) If the department of local government finance determines thatan emergency has occurred which precludes the mailing of the taxstatement in any county at the time set forth in IC 6-1.1-22-8.1, thedepartment shall establish by order a new date on which theinstallment of taxes in that county is due and no installment isdelinquent if paid by the date so established.
(e) If any due date falls on a Saturday, a Sunday, a national legalholiday recognized by the federal government, or a statewide
holiday, the act that must be performed by that date is timely ifperformed by the next succeeding day that is not a Saturday, aSunday, or one (1) of those holidays.
(f) Subject to subsections (g) and (h), a payment to the countytreasurer is considered to have been paid by the due date if thepayment is:
(1) received on or before the due date by the county treasurer ora collecting agent appointed by the county treasurer;
(2) deposited in United States first class mail:
(A) properly addressed to the principal office of the countytreasurer;
(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 principal office of the countytreasurer; 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;
(4) deposited to be mailed through United States registeredmail, United States certified mail, or United States certificate ofmailing:
(A) properly addressed to the principal office of the countytreasurer;
(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; or
(5) made by an electronic funds transfer and the taxpayer's bankaccount is charged 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.
(g) If a payment is mailed through the United States mail and isphysically received after the due date without a legible correctpostmark, the person who mailed the payment is considered to havemade the payment on or before the due date if the person can showby reasonable evidence that the payment was deposited in the UnitedStates mail on or before the due date.
(h) If a payment 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 payment is consideredto have made the payment on or before the due date if the person:
(1) can show by reasonable evidence that the payment wasdeposited in the United States mail, or with the express parcelcarrier, on or before the due date; and
(2) makes a duplicate payment within thirty (30) days after the
date the person is notified that the payment was not received.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.55, SEC.1.) Asamended by Acts 1978, P.L.35, SEC.1; Acts 1981, P.L.71, SEC.4;P.L.23-1984, SEC.9; P.L.88-1995, SEC.9; P.L.154-1999, SEC.1;P.L.90-2002, SEC.262; P.L.1-2004, SEC.46 and P.L.23-2004,SEC.49; P.L.154-2006, SEC.55; P.L.67-2006, SEC.11; P.L.1-2007,SEC.50; P.L.219-2007, SEC.82; P.L.3-2008, SEC.58.
IC 6-1.1-37-10.5
Repealed
(Repealed by P.L.1-2010, SEC.156.)
IC 6-1.1-37-10.7
Delinquent tax penalty waiver based on death in family;procedure; appeal
Sec. 10.7. (a) For purposes of this section, "immediate familymember of the taxpayer" means an individual who:
(1) is the spouse, child, stepchild, parent, or stepparent of thetaxpayer, including adoptive relationships; and
(2) resides in the taxpayer's home.
(b) The county treasurer shall do the following:
(1) Waive the penalty imposed under section 10(a) of thischapter if the taxpayer or the taxpayer's representative:
(A) petitions the county treasurer to waive the penalty notlater than thirty (30) days after the due date of theinstallment subject to the penalty; and
(B) files with the petition written proof that during the seven(7) day period ending on the installment due date thetaxpayer or an immediate family member of the taxpayerdied.
(2) Give written notice to the taxpayer or the taxpayer'srepresentative by mail of the treasurer's determination on thepetition not later than thirty (30) days after the petition is filedwith the treasurer.
(c) The department of local government finance shall prescribe:
(1) the form of the petition; and
(2) the type of written proof;
required under subsection (b).
(d) A taxpayer or a taxpayer's representative may appeal adetermination of the county treasurer under subsection (b) to deny apenalty waiver by filing a notice in writing with the treasurer notmore than forty-five (45) days after the treasurer gives the taxpayeror the taxpayer's representative notice of the determination. Anappeal initiated under this subsection is processed and determined inthe same manner that an appeal is processed and determined underIC 6-1.1-15.
As added by P.L.67-2006, SEC.12. Amended by P.L.146-2008,SEC.295.
IC 6-1.1-37-11 Interest on refunds or credits
Sec. 11. (a) If a taxpayer is entitled to a property tax refund orcredit because an assessment is decreased, the taxpayer shall also bepaid, or credited with, interest on the excess taxes that he paid at therate of four percent (4%) per annum.
(b) For purposes of this section and except as provided insubsection (c), the interest shall be computed from the date on whichthe taxes were paid or due, whichever is later, to the date of therefund or credit.
(c) This subsection applies if a taxpayer who is entitled to arefund or credit does not make a written request for the refund orcredit to the county auditor within forty-five (45) days after the finaldetermination of the county property tax assessment board ofappeals, the state board of tax commissioners, the department oflocal government finance, the Indiana board, or the tax court thatentitles the taxpayer to the refund or credit. In the case of a taxpayerdescribed in this subsection, the interest shall be computed from thedate on which the taxes were paid or due to the date that is forty-five(45) days after the final determination of the county property taxassessment board of appeals, the state board of tax commissioners,the department of local government finance, the Indiana board of taxreview, or the Indiana tax court. In any event, a property tax refundor credit must be issued not later than ninety (90) days after therequest is received.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,SEC.93.
IC 6-1.1-37-12
Interest or penalties credited or charged to appropriate taxingunits
Sec. 12. The amount of interest or penalty collected from, orcredited or refunded to, a taxpayer under this chapter shall becredited or charged to the appropriate taxing units.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-37-13
Prosecuting attorneys; enforcement
Sec. 13. Except as otherwise specifically provided by law, theprosecuting attorneys of this state shall enforce all the penalties andforfeitures prescribed under this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.)