CHAPTER 5. REAL PROPERTY ASSESSMENT RECORDS
IC 6-1.1-5
Chapter 5. Real Property Assessment Records
IC 6-1.1-5-1
Plats
Sec. 1. Except as provided in section 9 of this chapter, the auditor,or, if authorized by county ordinance, the surveyor of each countyshall maintain a plat of each civil township of the county the auditoror surveyor serves. The plats shall be divided in such a manner thatthey clearly exhibit the ownership and assessed value of each parcelof real property. The plats must be in the form and contain theinformation prescribed by the department of local governmentfinance. The plats shall be kept current.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.76-1989,SEC.1; P.L.90-2002, SEC.46.
IC 6-1.1-5-2
Index numbering system
Sec. 2. (a) Except as provided in section 9 of this chapter, countyauditor may establish a real property index numbering system inorder to list real property for purposes of the assessment andcollection of taxes. The index numbering system may be used inaddition to, or in lieu of, the method of listing real property otherwiseprovided by law. The index numbering system shall describe realproperty by county, township, block, and parcel or lot. Thenumbering system must be approved by the department of localgovernment finance before it is implemented.
(b) If an index numbering system is implemented in a county, thecounty auditor, except as provided in section 9 of this chapter, shall:
(1) establish and maintain cross indexes of the numbersassigned under the system and the complete legal description ofthe real property to which the numbers are related;
(2) assign individual index numbers which shall be carried onthe assessment rolls, tax rolls, and tax statements;
(3) keep the indexes established under this section open forpublic inspection; and
(4) furnish all information concerning the index numberingsystem to the assessing officers of the county.
(c) An index numbering system established under this sectionshall be implemented on a county-wide basis.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,P.L.48, SEC.2; P.L.90-2002, SEC.47.
IC 6-1.1-5-3 Version a
Plats; entry on tax list
Note: This version of section effective until 7-1-2011. See alsofollowing version of this section, effective 7-1-2011.
Sec. 3. Except as provided in section 9 of this chapter, if any landis platted, the plat must be presented to the county auditor before itis recorded. The county auditor shall enter the lots or parcels
described in the plat on the tax lists in lieu of the land included in theplat.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-5-3 Version b
Plats; entry on tax list
Note: This version of section effective 7-1-2011. See alsopreceding version of this section, effective until 7-1-2011.
Sec. 3. Except as provided in section 9 of this chapter, if any landis platted, the plat must be presented to the county auditor before itis recorded. Subject to sections 5.5 and 9 of this chapter, the countyauditor shall enter the lots or parcels described in the plat on the taxlists in lieu of the land included in the plat.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.113-2010,SEC.18.
IC 6-1.1-5-4
Transfer books
Sec. 4. (a) Except as provided in section 9 of this chapter, thecounty auditor shall keep a transfer book, arranged by townships,cities, and towns. In the transfer book he shall enter a description, forthe purpose of taxation, of land that is conveyed by deed or partition,the date of the conveyance, the names of the parties, and the postoffice address of the grantee.
(b) In addition, the auditor shall endorse on the deed or instrumentof conveyance the words "duly entered for taxation subject to finalacceptance for transfer", "not taxable", "has already been listed fortaxation", or "duly entered for taxation". The deed or instrumentmust include on its face the post office address of the grantee.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,P.L.48, SEC.3; P.L.54-1988, SEC.1.
IC 6-1.1-5-5
Change of ownership; partition; apportionment of assessed valueand delinquent taxes
Sec. 5. If a division, partition, or change of ownership of any realproperty is made by conveyance, sale, devise, or descent, the countyauditor, except as provided in sections 5.5 and 9 of this chapter andIC 6-1.1-2-4, shall transfer the real property on the last assessmentlist. In addition, the auditor, except as provided in sections 5.5 and9 of this chapter, shall apportion the assessed value of the realproperty and all delinquent taxes on the real property among theseveral owners.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,P.L.48, SEC.4; P.L.51-1997, SEC.2.
IC 6-1.1-5-5.5 Version a
Real property interest created from previously existing parcel orparcels; auditor's endorsement; tax lien; apportionment ofassessed value and delinquent taxes Note: This version of section effective until 7-1-2011. See alsofollowing version of this section, effective 7-1-2011.
Sec. 5.5. (a) Before an owner records a transfer of an ownershipinterest in a parcel of real property that is created after the personbecame owner of the real property and is created either from a largerpreviously existing parcel or a combination of previously existingsmaller parcels, the owner must submit, except as provided in section9 of this chapter, the instrument transferring the real property to thecounty auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of thischapter, shall endorse on the instrument "duly entered for taxationsubject to final acceptance for transfer" or another endorsementauthorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due andowing is not released or otherwise extinguished if a county auditorendorses an instrument of transfer under this section. Property taxesthat are due and owing on the affected parcel of property may becollected as if the county auditor had not endorsed the instrument oftransfer.
(d) Except as provided in section 9 of this chapter, before thecounty auditor may transfer real property described in subsection (a)on the last assessment list or apportion the assessed value of the realproperty among the owners, the owner must pay or otherwise satisfyall property taxes for which the due date has passed as of the date oftransfer on each of the parcels of real property from which thetransferred property is derived by paying the property tax to thecounty treasurer of the county in which the real property is located.The county auditor, except as provided in section 9 of this chapter,may not apportion delinquent taxes described in this subsectionamong the owners.
As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1.
IC 6-1.1-5-5.5 Version b
Real property interest created from previously existing parcel orparcels; auditor's endorsement; tax lien; apportionment ofassessed value and delinquent taxes
Note: This version of section effective 7-1-2011. See alsopreceding version of this section, effective until 7-1-2011.
Sec. 5.5. (a) Before an owner records a transfer of an ownershipinterest in a parcel of real property that is created after the personbecame owner of the real property and is created either from a largerpreviously existing parcel or a combination of previously existingsmaller parcels, the owner must submit, except as provided in section9 of this chapter, the instrument transferring the real property to thecounty auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of thischapter, shall endorse on the instrument "duly entered for taxationsubject to final acceptance for transfer" or another endorsementauthorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and
owing is not released or otherwise extinguished if a county auditorendorses an instrument of transfer under this section. Property taxesthat are due and owing on the affected parcel of property may becollected as if the county auditor had not endorsed the instrument oftransfer.
(d) Except as provided in section 9 of this chapter, before thecounty auditor may enter or transfer real property described insubsection (a) on the last assessment list, enter lots or parcelsdescribed in a plat under section 3 of this chapter, consolidate parcelsunder section 16 of this chapter, or apportion the assessed value ofthe real property among the owners the owner must pay or otherwisesatisfy all property taxes for which the due date has passed as of thedate of transfer on each of the parcels of real property from whichthe platted, consolidated, or transferred property is derived by payingthe property tax to the county treasurer of the county in which thereal property is located. The county auditor, subject to section 9 ofthis chapter, may not apportion delinquent taxes described in thissubsection among the owners.
As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1;P.L.113-2010, SEC.19.
IC 6-1.1-5-5.7
Auditor's endorsement required for recording of deed creatinginterest from previously existing parcel or parcels; effect ofnoncompliance
Sec. 5.7. (a) A county recorder may record or accept for recordinga deed or other instrument of conveyance that transfers an ownershipinterest in real property subject to section 5.5 of this chapter only ifthe county auditor has endorsed the deed or other instrument oftransfer as required by section 5.5 of this chapter.
(b) The failure of any deed or other instrument of conveyance tobe endorsed in compliance with section 5.5 of this chapter does notaffect the validity of the notice given by the recording of the deed orinstrument.
As added by P.L.51-1997, SEC.4.
IC 6-1.1-5-6
Partition or transfer of real property; transcript of judgment;entry in transfer book
Sec. 6. (a) If a court of this state renders a judgment for thepartition or transfer of real property, the clerk of the court shallprepare a transcript of the judgment. The transcript shall describe thepartition or transfer and shall state the volume and page of theorder-book in which the judgment is entered. The transcript shall besigned by the clerk under the seal of the court. Except as provided insection 9 of this chapter, the clerk shall deliver the transcript to theauditor of the county in which the real property is situated. Except asprovided in section 9 of this chapter, the auditor shall make theentries on his transfer book, note the transfer upon the back of thetranscript, and then deliver the transcript to the recorder of the
county. The recorder shall record the transcript in the record ofdeeds.
(b) For their respective services, the clerk of the court and thecounty recorder shall each charge the person entitled to the realproperty the fees the officials are by law permitted to charge forsimilar services. These fees shall be included as part of the cost ofthe court proceedings by the court rendering the judgment.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,P.L.48, SEC.5.
IC 6-1.1-5-7
Heirs or devisees; transfer on tax duplicate
Sec. 7. (a) A person to whom the title to real property has passed,either under the laws of descent of this state or by virtue of the lastwill of a decedent, may procure a transfer of the real property on thetax duplicate on which the real property is assessed and taxed. Inorder to procure the transfer, the person must prepare an affidavitand, except as provided in section 9 of this chapter, file it with theauditor of the county in which the real property is situated. Theaffidavit shall contain the following information:
(1) the decedent's date of death;
(2) whether the decedent died testate or intestate; and
(3) the affiant's interest in the real property.
In addition, if the decedent died testate, the affiant must attach acertified copy of the decedent's will to the affidavit. However, if thewill has been probated or recorded in the county in which the realproperty is located, the affiant, in lieu of attaching a certified copy ofthe will, shall state that fact in the affidavit and indicate the volumeand page of the record where the will may be found.
(b) Except as provided in section 9 of this chapter, the countyauditor shall enter a transfer of the real property in the propertransfer book after the affidavit is filed with his office.
(c) No transfer made under this section has the effect ofconferring title upon the person procuring the transfer.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,P.L.48, SEC.6.
IC 6-1.1-5-8
List of property; delivery to township or county assessor
Sec. 8. Except as provided in section 9 of this chapter, the countyauditor of each county shall annually prepare and deliver to thetownship assessor (if any) or the county assessor a list of all realproperty entered in the township or county as of the assessment date.The county auditor shall deliver the list within thirty (30) days afterthe assessment date. The county auditor shall prepare the list in theform prescribed or approved by the department of local governmentfinance.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.48; P.L.146-2008, SEC.87.
IC 6-1.1-5-9
Duties and authority of assessors in county containing aconsolidated city
Sec. 9. In a county containing a consolidated city:
(1) the township assessor has the duties and authority describedin sections 1 through 8 of this chapter; and
(2) the county assessor has the duties and authority described insections 1 through 8 of this chapter for a township for whichthere is no township assessor.
These duties and authority include effecting the transfer of title toreal property and preparing, maintaining, approving, correcting,indexing, and publishing the list or record of, or description of titleto, real property. If a court renders a judgment for the partition ortransfer of real property located in a county containing a consolidatedcity, the clerk of the court shall deliver the transcript to the countyassessor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,P.L.29, SEC.1; Acts 1979, P.L.48, SEC.7; P.L.54-1988, SEC.2;P.L.146-2008, SEC.88.
IC 6-1.1-5-9.1
Townships of 35,000 or more population; plats and lists
Sec. 9.1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of thischapter, for all other civil townships having a population ofthirty-five thousand (35,000) or more, for a civil township that fallsbelow a population of thirty-five thousand (35,000) at a federaldecennial census that takes effect after December 31, 2001, and forall other civil townships in which a city of the second class islocated, the township assessor, or the county assessor if there is notownship assessor for the township, shall make the real property listsand the plats described in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-fivethousand (35,000) or more at a federal decennial census that takeseffect after December 31, 2001, the county auditor shall make thereal property lists and the plats described in sections 1 through 8 ofthis chapter unless the township assessor determines to assume theduty from the county auditor.
(c) With respect to townships in which the township assessormakes the real property lists and the plats described in sections 1through 8 of this chapter, the county auditor shall, upon completingthe tax duplicate, return the real property lists to the townshipassessor for the continuation of the lists by the assessor. If landlocated in one (1) of these townships is platted, the plat shall bepresented to the township assessor instead of the county auditor,before it is recorded. The township assessor shall then enter the lotsor parcels described in the plat on the tax lists in lieu of the landincluded in the plat.As added by Acts 1979, P.L.48, SEC.8. Amended by P.L.178-2002,SEC.9; P.L.146-2008, SEC.89.
IC 6-1.1-5-10
Tract descriptions; delivery of title papers
Sec. 10. If a township assessor, or the county assessor if there isno township assessor for the township, believes that it is necessaryto obtain an accurate description of a specific lot or tract, theassessor may demand in writing that the owner or occupant of the lotor tract deliver all the title papers in the owner's or occupant'spossession to the assessor for the assessor's examination. If theperson fails to deliver the title papers to the assessor at the assessor'soffice within five (5) days after the demand is mailed, the assessorshall prepare the real property list according to the best informationthe assessor can obtain. For that purpose, the assessor may examine,under oath, any person whom the assessor believes has anyknowledge relevant to the issue.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,SEC.90.
IC 6-1.1-5-11
Rules for determining land within tract; required survey
Sec. 11. (a) In order to determine the quantity of land containedwithin a tract, an assessor shall follow the rules contained in thissection.
(b) Except as provided in subsection (c), the assessor shallrecognize the quantity of land stated in a deed or patent if the owneror person in whose name the property is listed holds the land byvirtue of:
(1) a deed from another party or from this state; or
(2) a patent from the United States.
(c) If land described in subsection (b) has been surveyedsubsequent to the survey made by the United States and if the countyassessor is satisfied that the tract contains a different quantity of landthan is stated in the patent or deed, the assessor shall recognize thequantity of land stated in the subsequent survey.
(d) Except as provided in subsection (f), a county assessor shalldemand in writing that the owner of a tract, or person in whose namethe land is listed, have the tract surveyed and that the owner orperson in whose name the land is listed return a sworn certificatefrom the surveyor stating the quantity of land contained in the tractif:
(1) the land was within the French or Clark's grant; and
(2) the party holds the land under original entry or survey.
(e) If the party fails to return the certificate under subsection (d)within thirty (30) days after the demand is mailed, the assessor shallhave a surveyor survey the land. The expenses of a survey madeunder this subsection shall be paid for from the county treasury.However, the county auditor shall charge the survey expenses againstthe land, and the expenses shall be collected with the taxes payable
in the succeeding year.
(f) A county assessor shall not demand a survey of land describedin subsection (d) if:
(1) the owner or holder of the land has previously had itsurveyed and presents to the assessor a survey certificate whichstates the quantity of land; or
(2) the assessor is satisfied from other competent evidence,given under oath or affirmation, that the quantity of land statedin the original survey is correct.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.50, SEC.1.) Asamended by Acts 1977, P.L.2, SEC.8; P.L.146-2008, SEC.91.
IC 6-1.1-5-12
Repealed
(Repealed by P.L.332-1989(ss), SEC.48.)
IC 6-1.1-5-13
Personal property return; information relating to real property
Sec. 13. Each taxpayer shall provide on a personal property returnany information related to real property owned, possessed, oroccupied by him if the information is required by the department oflocal government finance.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.49.
IC 6-1.1-5-14
Delivery of real property list
Sec. 14. Not later than May 15, each township assessor in thecounty (if any) shall prepare and deliver to the county assessor adetailed list of the real property listed for taxation in the township.On or before July 1 of each year, each county assessor shall, underoath, prepare and deliver to the county auditor a detailed list of thereal property listed for taxation in the county. The county assessorshall prepare the list in the form prescribed by the department oflocal government finance.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9; P.L.146-2008,SEC.92.
IC 6-1.1-5-15
Assessment registration notices; building permits
Sec. 15. (a) Except as provided in subsection (b), before an ownerof real property demolishes, structurally modifies, or improves it ata cost of more than five hundred dollars ($500) for materials orlabor, or both, the owner or the owner's agent shall file with the areaplan commission or the county assessor in the county where theproperty is located an assessment registration notice on a formprescribed by the department of local government finance.
(b) If the owner of the real property, or the person performing thework for the owner, is required to obtain a permit from an agency or
official of the state or a political subdivision for the demolition,structural modification, or improvement, the owner or the personperforming the work for the owner is not required to file anassessment registration notice.
(c) Each state or local government official or agency shall, beforethe tenth day of each month, deliver a copy of each permit describedin subsection (b) to the assessor of the county in which the realproperty to be improved is situated. Each area plan commission shall,before the tenth day of each month, deliver a copy of eachassessment registration notice described in subsection (a) to theassessor of the county where the property is located.
(d) Before the last day of each month, the county assessor shalldistribute a copy of each assessment registration notice filed undersubsection (a) or permit received under subsection (b) to the assessorof the township (if any) in which the real property to be demolished,modified, or improved is situated.
(e) A fee of five dollars ($5) shall be charged by the area plancommission or the county assessor for the filing of the assessmentregistration notice. All fees collected under this subsection shall bedeposited in the county property reassessment fund.
(f) A township or county assessor shall immediately notify thecounty treasurer if the assessor discovers property that has beenimproved or structurally modified at a cost of more than five hundreddollars ($500) and the owner of the property has failed to obtain therequired building permit or to file an assessment registration notice.
(g) Any person who fails to:
(1) file the registration notice required by subsection (a); or
(2) obtain a building permit described in subsection (b);
before demolishing, structurally modifying, or improving realproperty is subject to a civil penalty of one hundred dollars ($100).The county treasurer shall include the penalty on the person'sproperty tax statement and collect it in the same manner asdelinquent personal property taxes under IC 6-1.1-23. However, if aperson files a late registration notice, the person shall pay the fee, ifany, and the penalty to the area plan commission or the countyassessor at the time the person files the late registration notice.
As added by P.L.74-1987, SEC.3. Amended by P.L.332-1989(ss),SEC.5; P.L.41-1993, SEC.6; P.L.90-2002, SEC.51; P.L.228-2005,SEC.15; P.L.146-2008, SEC.93.
IC 6-1.1-5-16 Version a
Consolidation of contiguous parcels into single parcel
Note: This version of section effective until 7-1-2011. See alsofollowing version of this section, effective 7-1-2011.
Sec. 16. If an owner of existing contiguous parcels makes awritten request that includes a legal description of the existingcontiguous parcels sufficient for the assessing official to identifyeach parcel and the area of all contiguous parcels, the assessingofficial shall consolidate more than one (1) existing contiguousparcel into a single parcel to the extent that the existing contiguous
parcels are in a single taxing district and the same section. Forexisting contiguous parcels in more than one (1) taxing district orone (1) section, the assessing official shall, upon written request bythe owner, consolidate the existing contiguous parcels in each taxingdistrict and each section into a single parcel. An assessing officialshall consolidate more than one (1) existing contiguous parcel intoa single parcel if the assessing official has knowledge that animprovement to the real property is located on or otherwisesignificantly affects the parcels.
As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2.
IC 6-1.1-5-16 Version b
Consolidation of contiguous parcels into single parcel
Note: This version of section effective 7-1-2011. See alsopreceding version of this section, effective until 7-1-2011.
Sec. 16. (a) An action under this section is subject to section 5.5of this chapter.
(b) If an owner of existing contiguous parcels makes a writtenrequest that includes a legal description of the existing contiguousparcels sufficient for the assessing official to identify each parcel andthe area of all contiguous parcels, the assessing official shallconsolidate more than one (1) existing contiguous parcel into a singleparcel to the extent that the existing contiguous parcels are in asingle taxing district and the same section. For existing contiguousparcels in more than one (1) taxing district or one (1) section, theassessing official shall, upon written request by the owner,consolidate the existing contiguous parcels in each taxing district andeach section into a single parcel. An assessing official shallconsolidate more than one (1) existing contiguous parcel into a singleparcel if the assessing official has knowledge that an improvementto the real property is located on or otherwise significantly affects theparcels.
As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2;P.L.113-2010, SEC.20.