IC 6-1.1-22
Chapter 22. General Procedures for Property Tax Collection
IC 6-1.1-22-1 "Personal property" defined
Sec. 1. Except as otherwise provided by law, it is sufficient for
purposes of assessment and taxation to describe personal property on
all records and notices by using the words "personal property" to
include all types of personal property assessed to a person under this
article. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-22-2 Description of real property; sufficiency
Sec. 2. (a) Real property is sufficiently described for the purpose
of listing, assessing, and collecting the taxes on it when it is
described by:
(1) reference to the name of the subdivision and lot number, if
the tract of land has been platted into lots or subdivided and a
plat of the tract has been recorded in the office of the county
recorder; or
(2) use of an abbreviated description which indicates its key
number, if any, and the quarter section in which the land lies
and the number of acres it contains if the land is unplatted.
(b) Real property is sufficiently described for the purpose of
conveying title to it when it is sold for the nonpayment of taxes if it
is described by:
(1) reference to the name of the subdivision and lot number if
the tract of land has been platted into lots or subdivided and a
plat of the tract has been recorded in the office of the county
recorder;
(2) reference to its key number, if any, and the description,
including the number of acres, contained in a deed, mortgage,
will, or other public record of the county; or
(3) reference to a description prepared by the county surveyor
under subsection (c) of this section.
(c) Whenever a sufficient description is not available for real
property which is to be sold for nonpayment of taxes, the county
surveyor, at the request of the county auditor, shall survey and plat
the land and prepare a correct description of it. The county surveyor
shall file a certified copy of the plat and the description with the
county recorder, who shall record the instrument in the deed record.
The county recorder shall not charge a fee for this service. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1988,
SEC.1.
IC 6-1.1-22-3 Tax duplicate; contents; maintenance; delivery
Sec. 3. (a) Except as provided in subsection (b), the auditor of
each county shall, before March 15 of each year, prepare a roll of
property taxes payable in that year for the county. This roll shall be
known as the "tax duplicate" and shall show:
(1) the value of all the assessed property of the county;
(2) the person liable for the taxes on the assessed property; and
(3) any other information that the state board of accounts, with
the advice and approval of the department of local government
finance, may prescribe.
(b) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) before the county auditor completes
preparation of the tax duplicate under subsection (a), the county
auditor shall complete preparation of the tax duplicate when the
appeal is resolved by the department of local government finance.
(c) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) after the county auditor completes
preparation of the tax duplicate under subsection (a), the county
auditor shall prepare a revised tax duplicate when the appeal is
resolved by the department of local government finance that reflects
the action of the department.
(d) The county auditor shall comply with the instructions issued
by the state board of accounts for the preparation, preservation,
alteration, and maintenance of the tax duplicate. The county auditor
shall deliver a copy of the tax duplicate prepared under subsection
(a) to the county treasurer when preparation of the tax duplicate is
completed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.45-1990,
SEC.2; P.L.49-1996, SEC.6; P.L.90-2002, SEC.210; P.L.67-2006,
SEC.5; P.L.146-2008, SEC.249.
IC 6-1.1-22-4 Notice of tax rate
Sec. 4. (a) Immediately upon the receipt of the tax duplicate, the
county treasurer shall give notice of the rate of tax per one hunded
dollars ($100) of assessed valuation to be collected in the county for
each purpose and the total of the rates in each taxing district. This
notice shall be published in the form prescribed by the department of
local government finance three (3) times with each publication one
(1) week apart.
(b) The notice required by this section shall be printed in two (2)
newspapers which represent different political parties and which are
published in the county. However, if two (2) newspapers which
represent different political parties are not published in the county,
the notice shall be printed in one (1) newspaper. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.211.
IC 6-1.1-22-5 Preparation and delivery to auditor of state of abstract by county
auditor; information to be included in abstract; form of abstract;
abstract as public record; effect of shortfall appeal on preparation
and delivery
Sec. 5. (a) Except as provided in subsections (b) and (c), on or
before March 15 of each year, the county auditor shall prepare and
deliver to the auditor of state and the county treasurer a certified
copy of an abstract of the property, assessments, taxes, deductions,
and exemptions for taxes payable in that year in each taxing district
of the county. The county auditor shall prepare the abstract in such
a manner that the information concerning property tax deductions
reflects the total amount of each type of deduction. The abstract shall
also contain a statement of the taxes and penalties unpaid in each
taxing unit at the time of the last settlement between the county
auditor and county treasurer and the status of these delinquencies.
The county auditor shall prepare the abstract on the form prescribed
by the state board of accounts. The auditor of state, county auditor,
and county treasurer shall each keep a copy of the abstract as a
public record.
(b) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) before the county auditor prepares and
delivers the certified copy of the abstract under subsection (a), the
county auditor shall prepare and deliver the certified copy of the
abstract when the appeal is resolved by the department of local
government finance.
(c) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) after the county auditor prepares and
delivers the certified copy of the abstract under subsection (a), the
county auditor shall prepare and deliver a certified copy of a revised
abstract when the appeal is resolved by the department of local
government finance that reflects the action of the department. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.67, SEC.3; P.L.45-1990, SEC.3; P.L.49-1996, SEC.7;
P.L.67-2006, SEC.6; P.L.146-2008, SEC.250; P.L.182-2009(ss),
SEC.157.
IC 6-1.1-22-6 Register of taxes and special assessments
Sec. 6. The county treasurer shall keep a register of taxes and
special assessments in the manner and on the form prescribed by the
state board of accounts. He shall enter each payment of the taxes and
special assessments in the register on the day the payment is
received. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-22-6.5 Refusal of third party to pay upon proper presentment
Sec. 6.5. Notwithstanding IC 26-1-3.1-310, if a payment subject
to this article is made by:
(1) check;
(2) bank draft;
(3) money order;
(4) bank card or credit card; or
(5) any other draft or financial instrument that is payable by a
third party;
and the third party refuses to pay the amount of the payment to the
county treasurer after proper presentment, the county treasurer shall
adjust the county treasurer's records to remove any credit made for
the payment. If the financial instrument is subsequently honored, the
county treasurer shall record the payment as being made on the date
the financial instrument is honored. However, the county treasurer
may deduct any costs described in section 12.1 of this chapter before
crediting the payment. As added by P.L.56-1996, SEC.1.
IC 6-1.1-22-7 Daily cash book
Sec. 7. The county treasurer shall keep a daily cash book on the
form prescribed by the state board of accounts. He shall enter all
funds received by him in the cash book on the day the funds are
received. The county treasurer shall also record in the cash book all
the deposits, withdrawals, and other entries required to be made in
order to correctly reflect the financial condition of the funds for
which the county treasurer is responsible. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-22-8
Repealed
(Repealed by P.L.3-2008, SEC.269.)
IC 6-1.1-22-8.1 Statement of taxes and assessments issued by county treasurer;
time of issuance; payments; additional information in statement;
verification by taxpayer; transmitting of statement by electronic
mail
Sec. 8.1. (a) The county treasurer shall:
(1) except as provided in subsection (h), mail to the last known
address of each person liable for any property taxes or special
assessment, as shown on the tax duplicate or special assessment
records, or to the last known address of the most recent owner
shown in the transfer book; and
(2) transmit by written, electronic, or other means to a
mortgagee maintaining an escrow account for a person who is
liable for any property taxes or special assessments, as shown
on the tax duplicate or special assessment records;
a statement in the form required under subsection (b). However, for
property taxes first due and payable in 2008, the county treasurer
may choose to use a tax statement that is different from the tax
statement prescribed by the department under subsection (b). If a
county chooses to use a different tax statement, the county must still
transmit (with the tax bill) the statement in either color type or
black-and-white type.
(b) The department of local government finance shall prescribe a
form, subject to the approval of the state board of accounts, for the
statement under subsection (a) that includes at least the following:
(1) A statement of the taxpayer's current and delinquent taxes
and special assessments.
(2) A breakdown showing the total property tax and special
assessment liability and the amount of the taxpayer's liability
that will be distributed to each taxing unit in the county.
(3) An itemized listing for each property tax levy, including:
(A) the amount of the tax rate;
(B) the entity levying the tax owed; and
(C) the dollar amount of the tax owed.
(4) Information designed to show the manner in which the taxes
and special assessments billed in the tax statement are to be
used.
(5) A comparison showing any change in the assessed valuation
for the property as compared to the previous year.
(6) A comparison showing any change in the property tax and
special assessment liability for the property as compared to the
previous year. The information required under this subdivision
must identify:
(A) the amount of the taxpayer's liability distributable to
each taxing unit in which the property is located in the
current year and in the previous year; and
(B) the percentage change, if any, in the amount of the
taxpayer's liability distributable to each taxing unit in which
the property is located from the previous year to the current
year.
(7) An explanation of the following:
(A) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13,
or another law that are available in the taxing district where
the property is located.
(B) All property tax deductions that are available in the
taxing district where the property is located.
(C) The procedure and deadline for filing for any available
homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law and each deduction.
(D) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the
taxpayer's property tax and special assessment liability.
(E) The forms that must be filed for an appeal or a petition
described in clause (D).
(F) The procedure and deadline that a taxpayer must follow
and the forms that must be used if a credit or deduction has
been granted for the property and the taxpayer is no longer
eligible for the credit or deduction.
(G) Notice that an appeal described in clause (D) requires
evidence relevant to the true tax value of the taxpayer's
property as of the assessment date that is the basis for the
taxes payable on that property.
The department of local government finance shall provide the
explanation required by this subdivision to each county
treasurer.
(8) A checklist that shows:
(A) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law and all property tax deductions; and
(B) whether each homestead credit and property tax
deduction applies in the current statement for the property
transmitted under subsection (a).
(9) This subdivision applies to any property for which a
deduction or credit is listed under subdivision (8) if the notice
required under this subdivision was not provided to a taxpayer
on a reconciling statement under IC 6-1.1-22.5-12. The
statement must include in 2010, 2011, and 2012 a notice that
must be returned by the taxpayer to the county auditor with the
taxpayer's verification of the items required by this subdivision.
The notice must explain the tax consequences and applicable
penalties if a taxpayer unlawfully claims a standard deduction
under IC 6-1.1-12-37 on:
(A) more than one (1) parcel of property; or
(B) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for the standard
deduction.
The notice must include a place for the taxpayer to indicate,
under penalties of perjury, for each deduction and credit listed
under subdivision (8), whether the property is eligible for the
deduction or credit listed under subdivision (8). The notice must
also include a place for each individual who qualifies the
property for a deduction or credit listed in subdivision (8) to
indicate the name of the individual and the name of the
individual's spouse (if any), as the names appear in the records
of the United States Social Security Administration for the
purposes of the issuance of a Social Security card and Social
Security number (or that they use as their legal names when
they sign their names on legal documents), and either the last
five (5) digits of each individual's Social Security number or, if
an individual does not have a Social Security number, the
numbers required from the individual under
IC 6-1.1-12-37(e)(4)(B). The notice must explain that the
taxpayer must complete and return the notice with the required
information and that failure to complete and return the notice
may result in disqualification of property for deductions and
credits listed in subdivision (8), must explain how to return the
notice, and must be on a separate form printed on paper that is
a different color than the tax statement. The notice must be
prepared in the form prescribed by the department of local
government finance and include any additional information
required by the department of local government finance. This
subdivision expires January 1, 2015.
(c) The county treasurer may mail or transmit the statement one
(1) time each year at least fifteen (15) days before the date on which
the first or only installment is due. Whenever a person's tax liability
for a year is due in one (1) installment under IC 6-1.1-7-7 or section
9 of this chapter, a statement that is mailed must include the date on
which the installment is due and denote the amount of money to be
paid for the installment. Whenever a person's tax liability is due in
two (2) installments, a statement that is mailed must contain the dates
on which the first and second installments are due and denote the
amount of money to be paid for each installment. If a statement is
returned to the county treasurer as undeliverable and the forwarding
order is expired, the county treasurer shall notify the county auditor
of this fact. Upon receipt of the county treasurer's notice, the county
auditor may, at the county auditor's discretion, treat the property as
not being eligible for any deductions under IC 6-1.1-12 or any
homestead credits under IC 6-1.1-20.4 and IC 6-3.5-6-13.
(d) All payments of property taxes and special assessments shall
be made to the county treasurer. The county treasurer, when
authorized by the board of county commissioners, may open
temporary offices for the collection of taxes in cities and towns in the
county other than the county seat.
(e) The county treasurer, county auditor, and county assessor shall
cooperate to generate the information to be included in the statement
under subsection (b).
(f) The information to be included in the statement under
subsection (b) must be simply and clearly presented and
understandable to the average individual.
(g) After December 31, 2007, a reference in a law or rule to
IC 6-1.1-22-8 (expired January 1, 2008, and repealed) shall be treated
as a reference to this section.
(h) Transmission of statements and other information under this
subsection applies in a county only if the county legislative body
adopts an authorizing ordinance. Subject to subsection (i), in a
county in which an ordinance is adopted under this subsection for
property taxes and special assessments first due and payable after
2009, a person may direct the county treasurer and county auditor to
transmit the following to the person by electronic mail:
(1) A statement that would otherwise be sent by the county
treasurer to the person by regular mail under subsection (a)(1),
including a statement that reflects installment payment due
dates under section 9.5 or 9.7 of this chapter.
(2) A provisional tax statement that would otherwise be sent by
the county treasurer to the person by regular mail under
IC 6-1.1-22.5-6.
(3) A reconciling tax statement that would otherwise be sent by
the county treasurer to the person by regular mail under any of
the following:
(A) Section 9 of this chapter.
(B) Section 9.7 of this chapter.
(C) IC 6-1.1-22.5-12, including a statement that reflects
installment payment due dates under IC 6-1.1-22.5-18.5.
(4) A statement that would otherwise be sent by the county
auditor to the person by regular mail under IC 6-1.1-17-3(b).
(5) Any other information that:
(A) concerns the property taxes or special assessments; and
(B) would otherwise be sent:
(i) by the county treasurer or the county auditor to the
person by regular mail; and
(ii) before the last date the property taxes or special
assessments may be paid without becoming delinquent.
(i) For property with respect to which more than one (1) person is
liable for property taxes and special assessments, subsection (h)
applies only if all the persons liable for property taxes and special
assessments designate the electronic mail address for only one (1)
individual authorized to receive the statements and other information
referred to in subsection (h).
(j) Before 2010, the department of local government finance shall
create a form to be used to implement subsection (h). The county
treasurer and county auditor shall:
(1) make the form created under this subsection available to the
public;
(2) transmit a statement or other information by electronic mail
under subsection (h) to a person who, at least thirty (30) days
before the anticipated general mailing date of the statement or
other information, files the form created under this subsection:
(A) with the county treasurer; or
(B) with the county auditor; and
(3) publicize the availability of the electronic mail option under
this subsection through appropriate media in a manner
reasonably designed to reach members of the public.
(k) The form referred to in subsection (j) must:
(1) explain that a form filed as described in subsection (j)(2)
remains in effect until the person files a replacement form to:
(A) change the person's electronic mail address; or
(B) terminate the electronic mail option under subsection
(h); and
(2) allow a person to do at least the following with respect to
the electronic mail option under subsection (h):
(A) Exercise the option.
(B) Change the person's electronic mail address.
(C) Terminate the option.
(D) For a person other than an individual, designate the
electronic mail address for only one (1) individual
authorized to receive the statements and other information
referred to in subsection (h).
(E) For property with respect to which more than one (1)
person is liable for property taxes and special assessments,
designate the electronic mail address for only one (1)
individual authorized to receive the statements and other
information referred to in subsection (h).
(l) The form created under subsection (j) is considered filed with
the county treasurer or the county auditor on the postmark date. If the
postmark is missing or illegible, the postmark is considered to be one
(1) day before the date of receipt of the form by the county treasurer
or the county auditor.
(m) The county treasurer shall maintain a record that shows at
least the following:
(1) Each person to whom a statement or other information is
transmitted by electronic mail under this section.
(2) The information included in the statement.
(3) Whether the person received the statement. As added by P.L.162-2006, SEC.16. Amended by P.L.3-2008,
SEC.53; P.L.146-2008, SEC.251; P.L.1-2009, SEC.46;
P.L.136-2009, SEC.7; P.L.87-2009, SEC.7; P.L.1-2010, SEC.31.
IC 6-1.1-22-8.2 Donations of taxpayers in county with consolidated city; ordinance
Sec. 8.2. (a) This section applies to a county containing a
consolidated city.
(b) The legislative body of a county may adopt an ordinance:
(1) allowing a taxpayer to include a donation of money to the
county with a payment under section 9 of this chapter;
(2) establishing a separate fund to receive donations under this
section; and
(3) establishing a board of at least five (5) members to
determine permissible expenditures by the county from the fund
established under subdivision (2).
(c) If an ordinance is adopted under subsection (b), the treasurer
of the adopting county shall transfer donations received under this
section to the fund established under subsection (b)(2). Money in the
fund at the end of a fiscal year does not revert to the county's general
fund. As added by P.L.54-1990, SEC.1.
IC 6-1.1-22-8.3 Donation procedure notice
Sec. 8.3. If an ordinance is adopted under section 8.2 of this
chapter, the treasurer of the adopting county shall include with each
statement mailed under section 8.1 of this chapter a notice
describing:
(1) the manner in which a taxpayer may donate money to the
county under section 8.2 of this chapter; and
(2) the permissible expenditures of money donated under
section 8.2 of this chapter. As added by P.L.54-1990, SEC.2. Amended by P.L.3-2008, SEC.54.
IC 6-1.1-22-8.5 Deductions; contents of tax statements; notice of ineligibility
Sec. 8.5. The county treasurer shall include on every statement
mailed under section 8.1 of this chapter the following language: "If
any circumstances have changed that would make you ineligible for
a deduction that you have been allowed in the exemption block on
this tax bill, you must notify the county auditor. If such a change in
circumstances has occurred and you have not notified the county
auditor, the deduction will be disallowed and you will be liable for
taxes and penalties on the amount deducted.". As added by Acts 1982, P.L.44, SEC.8. Amended by P.L.3-2008,
SEC.55.
IC 6-1.1-22-9 Tax installment due dates; exceptions; delinquent penalty
Sec. 9. (a) Except as provided in subsection (b), the property taxes
assessed for a year under this article are due in two (2) equal
installments on May 10 and November 10 of the following year.
(b) Subsection (a) does not apply if any of the following apply to
the property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) IC 6-1.1-7-7.
(4) Section 9.5 of this chapter.
(5) Section 9.7 of this chapter.
(c) A county council may adopt an ordinance to require a person
to pay the person's property tax liability in one (1) installment, if the
tax liability for a particular year is less than twenty-five dollars
($25). If the county council has adopted such an ordinance, then
whenever a tax statement mailed under section 8.1 of this chapter
shows that the person's property tax liability for a year is less than
twenty-five dollars ($25) for the property covered by that statement,
the tax liability for that year is due in one (1) installment on May 10
of that year.
(d) If the county treasurer receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) before the county treasurer mails or
transmits statements under section 8.1 of this chapter, the county
treasurer may:
(1) mail or transmit the statements without regard to the
pendency of the appeal and, if the resolution of the appeal by
the department of local government finance results in changes
in levies, mail or transmit reconciling statements under
subsection (e); or
(2) delay the mailing or transmission of statements under
section 8.1 of this chapter so that:
(A) the due date of the first installment that would otherwise
be due under subsection (a) is delayed by not more than
sixty (60) days; and
(B) all statements reflect any changes in levies that result
from the resolution of the appeal by the department of local
government finance.
(e) A reconciling statement under subsection (d)(1) must indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not reflect
the resolution of the appeal under IC 6-1.1-18.5-12(d) by the
department of local government finance;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), the adjusted amount that is payable by
the taxpayer:
(A) as a final reconciliation of all amounts due for the year;
and
(B) not later than:
(i) November 10; or
(ii) the date or dates established under section 9.5 of this
chapter; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under IC 6-1.1-26.
(f) If property taxes are not paid on or before the due date, the
penalties prescribed in IC 6-1.1-37-10 shall be added to the
delinquent taxes.
(g) Notwithstanding any other law, a property tax liability of less
than five dollars ($5) is increased to five dollars ($5). The difference
between the actual liability and the five dollar ($5) amount that
appears on the statement is a statement processing charge. The
statement processing charge is considered a part of the tax liability.
(h) This subsection applies only if a statement for payment of
property taxes and special assessments by electronic mail is
transmitted to a person under section 8.1(h) of this chapter. If a
response to the transmission of electronic mail to a person indicates
that the electronic mail was not received, the county treasurer shall
mail to the person a hard copy of the statement in the manner
required by section 8.1(a) of this chapter for persons who do not opt
to receive statements by electronic mail. The due date for the
property taxes and special assessments under a statement mailed to
a person under this subsection is the due date indicated in the
statement transmitted to the person by electronic mail.
(i) In a county in which an authorizing ordinance is adopted under
section 8.1(h) of this chapter, a person may direct the county
treasurer to transmit a reconciling statement under subsection (d)(1)
by electronic mail under section 8.1(h) of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.57-1986,
SEC.3; P.L.61-1991, SEC.1; P.L.1-2004, SEC.35 and P.L.23-2004,
SEC.38; P.L.67-2006, SEC.7; P.L.1-2007, SEC.47; P.L.219-2007,
SEC.64; P.L.3-2008, SEC.56; P.L.146-2008, SEC.252; P.L.87-2009,
SEC.8.
IC 6-1.1-22-9.5 Alternative schedule of installment payments
Sec. 9.5. (a) This section applies only to property taxes first due
and payable in a year that begins after December 31, 2003:
(1) with respect to a homestead (as defined in IC 6-1.1-12-37);
and
(2) that are not payable in one (1) installment under section 9(c)
of this chapter.
(b) At any time before the mailing or transmission of tax
statements for a year under section 8.1 of this chapter, a county may
petition the department of local government finance to establish a
schedule of installments for the payment of property taxes with
respect to:
(1) real property that are based on the assessment of the
property in the immediately preceding year; or
(2) a mobile home or manufactured home that is not assessed as
real property that are based on the assessment of the property in
the current year.
The county fiscal body (as defined in IC 36-1-2-6) must approve a
petition under this subsection.
(c) The department of local government finance:
(1) may not establish a date for:
(A) an installment payment that is earlier than May 10 of the
year in which the tax statement is mailed or transmitted;
(B) the first installment payment that is later than November
10 of the year in which the tax statement is mailed or
transmitted; or
(C) the last installment payment that is later than May 10 of
the year immediately following the year in which the tax
statement is mailed or transmitted; and
(2) shall:
(A) prescribe the form of the petition under subsection (b);
(B) determine the information required on the form; and
(C) notify the county fiscal body, the county auditor, and the
county treasurer of the department's determination on the
petition not later than twenty (20) days after receiving the
petition.
(d) Revenue from property taxes paid under this section in the
year immediately following the year in which the tax statement is
mailed or transmitted under section 8.1 of this chapter:
(1) is not considered in the determination of a levy excess under
IC 6-1.1-18.5-17 or IC 20-44-3 for the year in which the
property taxes are paid; and
(2) may be:
(A) used to repay temporary loans entered into by a political
subdivision for; and
(B) expended for any other reason by a political subdivision
in the year the revenue is received under an appropriation
from;
the year in which the tax statement is mailed or transmitted
under section 8.1 of this chapter. As added by P.L.1-2004, SEC.36 and P.L.23-2004, SEC.39. Amended
by P.L.67-2006, SEC.8; P.L.2-2006, SEC.65; P.L.1-2007, SEC.48;
P.L.3-2008, SEC.57; P.L.146-2008, SEC.253.
IC 6-1.1-22-9.7 Payment of taxes by monthly installment plan or automatic
deduction from an account with a financial institution; county
treasurer responsibilities
Sec. 9.7. (a) As used in this section, "current year" refers to the
calendar year in which property taxes are first due and payable and
are subject to payment under this section:
(1) by automatic deduction from an account of the taxpayer that
is held by a financial institution; or
(2) under a monthly installment plan.
(b) As used in this section, "monthly installment plan" means a
plan that:
(1) is adopted under this section;
(2) provides for the monthly payment of tax liability; and
(3) does not involve an automatic deduction from an account of
the taxpayer that is held by a financial institution.
(c) As used in this section, "preceding year" refers to the calendar
year that immediately precedes the current year.
(d) As used in this section, "tax liability" includes liability for
special assessments and refers to liability for property taxes after the
application of all allowed deductions and credits.
(e) After June 30, 2009, the county fiscal body (as defined in
IC 36-1-2-6) may at any time adopt an ordinance to allow all county
taxpayers to pay one (1) or more installments of property taxes by
any combination of the following:
(1) Automatic monthly deductions from an account of the
taxpayer that is held by a financial institution.
(2) Payments under a monthly installment plan.
(f) An ordinance adopted under subsection (e):
(1) may apply to more than one (1) calendar year; and
(2) must include at least the following:
(A) Identification of the property tax installment or
installments for which payment:
(i) by automatic deduction from an account of the taxpayer
that is held by a financial institution; or
(ii) under a monthly installment plan;
is authorized.
(B) Provisions for notice to county taxpayers of the option
to pay one (1) or more property tax installments:
(i) by automatic deduction from an account of the taxpayer
that is held by a financial institution; or
(ii) under a monthly installment plan.
(C) Authority for the county treasurer to make available to
county taxpayers a form to be completed by a taxpayer and
submitted to the county treasurer to:
(i) direct the county treasurer to accept payment of the
taxpayer's property taxes by automatic deduction from an
account of the taxpayer that is held by a financial
institution; and
(ii) authorize the financial institution that holds the
taxpayer's account to deduct monthly the appropriate
amount from the account and to pay that amount to the
county treasurer.
However, this clause applies only if the county fiscal body
has adopted an ordinance under this section to allow
taxpayers to pay property taxes by automatic deductions
from an account of the taxpayer that is held by a financial
institution.
(D) Authority for the county treasurer to accept payment of
the taxpayer's property taxes under a monthly installment
plan. However, this clause applies only if the county fiscal
body has adopted an ordinance under this section to allow
taxpayers to pay property taxes by monthly installment
payments under a monthly installment plan.
An ordinance adopted under subsection (e) may include a provision
authorizing taxpayers to make monthly deductions or monthly
installment payments in an amount determined by the taxpayer that
is different from the amount otherwise determined by the county
treasurer under subsection (h), (i), (j), or (k).
(g) If an ordinance is adopted under subsection (e) to allow
taxpayers to pay property taxes by automatic deductions from an
account of the taxpayer that is held by a financial institution, the
county treasurer shall provide to each county taxpayer that submits
to the county treasurer the form referred to in subsection (f)(2)(C) a
statement that includes at least the following:
(1) The amount to be deducted monthly from the taxpayer's
account.
(2) Identification of the day each month, as chosen by the
taxpayer, when the deduction will be made.
(3) A calculation of the amount to be deducted.
(4) An explanation of the manner in which property taxes for
the current year will be reconciled under subsection (n) and
notice that any property tax payments for the current year made
by the taxpayer by means other than automatic deduction from
the taxpayer's account will be taken into account in the
reconciliation.
(5) An explanation of the penalties that apply if there are
insufficient funds in the taxpayer's account to cover one (1) or
more automatic deductions.
(h) This subsection applies only if the county treasurer determines
that at the time the calculation under subsection (g)(3) is made the
amount of tax liability for the current year has not been determined.
Subject to subsections (i) and (j), the county treasurer shall do the
following:
(1) Determine the following:
(A) For a parcel of real property, the most recently
determined amount of tax liability that applied to the parcel
for the preceding year.
(B) For a personal property return, the most recently
determined amount of tax liability that applied for the
personal property return for the same location for the
preceding year.
(C) For distributable property, the most recently determined
amount of tax liability that applied with respect to the
statement filed by the taxpayer under IC 6-1.1-8-19 for the
preceding year.
(D) For a mobile home subject to IC 6-1.1-7, the most
recently determined amount of tax liability that applied to
the mobile home for the preceding year.
(2) Determine the amount of the monthly deduction from the
account of the taxpayer that is held by a financial institution or
the amount due under a monthly installment plan in the amount
determined in the last STEP of the following STEPS:
STEP ONE: Determine under subdivision (1) the amount of
tax liability that applied for the preceding year.
STEP TWO: Determine the quotient of:
(i) the number of property tax installments for the current
year identified in the ordinance under subsection (f)(2)(A);
divided by
(ii) the total number of property tax installments for the
current year.
STEP THREE: Multiply the STEP ONE result by the STEP
TWO result.
STEP FOUR: Determine the quotient of:
(i) the STEP THREE result; divided by
(ii) the number of monthly deductions or, in the case of
payments under a monthly installment plan, the number of
monthly installments.
(i) The county treasurer may determine the monthly deduction or
the amount of the monthly installment due under a monthly
installment plan in an amount different from the amount determined
under subsection (h) if the county treasurer determines that changes
in circumstances have caused the amount determined under
subsection (h) to differ substantially from the tax liability likely to be
determined for the current year.
(j) This subsection applies only if before an ordinance is adopted
under subsection (e) the county treasurer determines to use
provisional property tax statements under IC 6-1.1-22.5 for the
current year. For purposes of determining the amount of the monthly
deduction from the account of the taxpayer that is held by a financial
institution or the amount of the taxpayer's monthly installment
payment under a monthly installment plan, the county treasurer shall
substitute for the tax liability that applied to the parcel for the
preceding year under subsection (h) the tax liability to be indicated
on the provisional statement.
(k) This subsection applies only if the county treasurer determines
that at the time the calculation under subsection (g)(3) is made the
amount of tax liability for the current year has been determined. The
amount of the monthly deduction from the account of the taxpayer
that is held by a financial institution or the amount of the taxpayer's
monthly installment payment under a monthly installment plan is the
amount of the tax liability for the current year payable in the
installment or installments identified in the ordinance under
subsection (f)(2)(A) divided by the number of monthly deductions.
(l) Tax liability paid under this section by automatic deduction
from an account of the taxpayer that is held by a financial institution
is not finally discharged and the person has not paid the tax until the
taxpayer's account is charged for the payment.
(m) Penalties apply under IC 6-1.1-37-10 as specified in this
section to taxes payable by automatic deduction from an account of
the taxpayer that is held by a financial institution or by monthly
installment payments under a monthly installment plan under this
section.
(n) After the last monthly deduction from an account of a taxpayer
that is held by a financial institution or last monthly installment
payment under a monthly installment plan under this section for the
current year has been made and after the amount of tax liability for
the current year has been determined, the county treasurer shall issue
a reconciling statement to the taxpayer. Each reconciling statement
must indicate at least the following:
(1) The sum of:
(A) the taxpayer's actual tax liability for the current year;
plus
(B) any penalty that applies for the current year.
(2) The total amount paid for the current year by automatic
deductions, monthly installment payments under a monthly
installment plan, and by means other than automatic deductions
or monthly installment payments.
(3) If the amount under subdivision (1) exceeds the amount
under subdivision (2), the deficiency is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than thirty (30) days after the date of the
reconciling statement.
(4) If the amount under subdivision (2) exceeds the amount
under subdivision (1), that the county treasurer will apply the
excess as a credit against the taxpayer's tax liability for the
immediately succeeding calendar year unless the taxpayer
makes a claim for refund of the excess under IC 6-1.1-26.
(o) The county treasurer shall deposit the tax collections under
this section under IC 5-13-6-3(a). The collections must remain in the
funds in which they are deposited until the county auditor makes the
distributions to the appropriate taxing units at the semiannual
settlements under IC 6-1.1-27. However, this subsection does not
prohibit a county treasurer from making an advance to a political
subdivision under IC 5-13-6-3 of a portion of the taxes collected.
(p) IC 6-1.1-15:
(1) does not apply to a statement provided under subsection (g);
and
(2) applies to a reconciling statement issued under subsection
(n).
(q) The following apply to a taxpayer that makes automatic
monthly deductions or monthly installments under this section:
(1) If a taxpayer makes automatic monthly deductions or
monthly installments of property taxes in the amount
determined by the county treasurer under subsection (h), (i), (j),
or (k), the taxpayer's property tax payments shall not be
considered delinquent for purposes of IC 6-1.1-37-10 and the
taxpayer is not subject to penalties under that section.
(2) If:
(A) a taxpayer makes automatic monthly deductions or
monthly installments of property taxes in an amount that is
less than the amount determined by the county treasurer
under subsection (h), (i), (j), or (k); and
(B) the total amount of property taxes paid by the taxpayer
under automatic monthly deductions, monthly installments,
or any other method by the May or November due date is
less than the amount determined by the county treasurer
under subsection (h), (i), (j), or (k) that should have been
paid by the taxpayer for the May or November due date;
the penalty provisions of IC 6-1.1-37-10 apply to the delinquent
property taxes.
(r) IC 6-1.1-37-10 applies to any amounts due under a reconciling
statement issued under subsection (n) that are not paid within thirty
(30) days after the date of the reconciling statement, as required
under subsection (n)(3).
(s) For purposes of IC 6-1.1-24-1(a)(1):
(1) property taxes to be paid by automatic deduction or by
monthly installments under a monthly installment plan under
this section before June of the current year are considered to be
the taxpayer's spring installment of property taxes; and
(2) payment on a reconciling statement issued under subsection
(n) is considered to be due before the due date of the first
installment of property taxes payable in the year immediately
following the current year. As added by P.L.118-2008, SEC.1. Amended by P.L.87-2009, SEC.9.
IC 6-1.1-22-10 Liability for taxes; actions to collect
Sec. 10. (a) A person who is liable for property taxes under
IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost,
and collection expenses, including reasonable attorney's fees and
court costs, resulting from late payment of the taxes.
(b) A person's liability under this section may be enforced by any
legal remedy, including a civil lawsuit instituted by a county
treasurer or a county executive to collect delinquent taxes. One (1)
action may be initiated to collect all taxes, penalties, cost, and
collection expenses levied against a person in the same county for
one (1) or more years. However, an action may not be initiated to
enforce the collection of taxes after ten (10) years from the first
Monday in May of the year in which the taxes first became due. An
action initiated within the ten (10) year period may be prosecuted to
termination. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.68-1993,
SEC.1. IC 6-1.1-22-11 Lienholders; payment of delinquent taxes; penalties and costs
Sec. 11. A holder of a lien of record on any real property on which
taxes are delinquent may pay the delinquent taxes, penalties, and
cost. The amount so paid is an additional lien on the real property in
favor of the lienholder and is collectible, with interest at ten percent
(10%) per annum from the time of payment, in the same manner as
the original lien. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.169-2006,
SEC.11.
IC 6-1.1-22-12 Receipt for payment of tax or special assessment
Sec. 12. (a) When a property owner pays the taxes or special
assessments levied against any property, and a receipt is provided by
the county treasurer, the receipt shall be on a form prescribed or
approved by the state board of accounts. The receipt shall contain:
(1) the name of the person liable for the amount paid;
(2) the amount paid;
(3) the year for which the payment is made; and
(4) a description of the property which corresponds to the
description used on the tax duplicate.
(b) If the county treasurer does not provide a receipt, the treasurer
shall maintain records containing the date and amount paid per parcel
or property description as used on the tax duplicate.
(c) Notwithstanding subsection (b), a taxpayer is entitled to a
validated receipt upon request.
(d) When a person other than the property owner pays any
property taxes or special assessment levied against the property, the
county treasurer shall, if the payor requests, provide a receipt in a
form prescribed or approved by the state board of accounts.
(e) If a receipt for the payment of property taxes or a special
assessment is lost or destroyed, the entry in the register of taxes and
special assessments or the entry on the tax duplicate may be
presented as evidence of payment in lieu of the receipt. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1991,
SEC.2; P.L.30-1994, SEC.2.
IC 6-1.1-22-12.1 Liability for costs of dishonored payment drafts
Sec. 12.1. If:
(1) a property owner or a person acting on behalf of a property
owner tenders a draft to the county treasurer for the payment of
the taxes or special assessments levied against any property;
and
(2) the draft is dishonored upon presentation for payment;
any costs incurred by the county treasurer because of the dishonoring
of the draft are a liability of the taxpayer, which may be entered on
the tax duplicate for the property. If entered on the tax duplicate, the
amount of the liability is subject to interest, penalty, and collection
in the same manner as all other special assessments. As added by P.L.57-1993, SEC.10.
IC 6-1.1-22-13 State liens; civil suits
Sec. 13. (a) The state acquires a lien on each tract of real property
for all property taxes levied against the tract, including the land
under an improvement or appurtenance described in IC 6-1.1-2-4(b),
and all subsequent penalties and cost resulting from the taxes. This
lien attaches on the assessment date of the year for which the taxes
are assessed. The lien is not affected by any sale or transfer of the
tract, including the land under an improvement or appurtenance
described in IC 6-1.1-2-4(b), including the sale, exchange, or lease
of the tract under IC 36-1-11.
(b) The lien of the state for taxes, penalties, and cost continues for
ten (10) years from May 10 of the year in which the taxes first
become due. However, if any proceeding is instituted to enforce the
lien within the ten (10) year period, the limitation is extended, if
necessary, to permit the termination of the proceeding.
(c) The lien of the state inures to taxing units which impose the
property taxes on which the lien is based, and the lien is superior to
all other liens.
(d) A taxing unit described in subsection (c) may institute a civil
suit against a person or an entity liable for delinquent property taxes.
The taxing unit may, after obtaining a judgment, collect:
(1) delinquent real property taxes;
(2) penalties due to the delinquency; and
(3) costs and expenses incurred in collecting the delinquent
property tax, including reasonable attorney's fees and court
costs approved by a court with jurisdiction. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.61, SEC.1; P.L.60-1988, SEC.2; P.L.68-1993, SEC.2;
P.L.51-1997, SEC.6.
IC 6-1.1-22-13.5 Political subdivision liens; civil suits
Sec. 13.5. (a) A political subdivision acquires a lien on each tract
of real property for:
(1) all special assessments levied against the tract, including the
land under an improvement or appurtenance described in
IC 6-1.1-2-4(b); and
(2) all subsequent penalties and costs resulting from the special
assessments.
The lien attaches on the installment due date of the year for which
the special assessments are certified for collection. The lien is not
affected by any sale or transfer of the tract, including the land under
an improvement or appurtenance described in IC 6-1.1-2-4(b), and
including the sale, exchange, or lease of the tract under IC 36-1-11.
(b) The lien of the political subdivision for special assessments,
penalties, and costs continues for ten (10) years from May 10 of the
year in which special assessments first become due. However, if any
proceeding is instituted to enforce the lien within the ten (10) year
period, the limitation is extended, if necessary, to permit the
termination of the proceeding.
(c) The lien of the state inures to political subdivisions that
impose the special assessments on which the lien is based, and the
lien is superior to all other liens except the lien of the state for
property taxes.
(d) A political subdivision described in subsection (c) may
institute a civil suit against a person or an entity liable for delinquent
special assessments. The political subdivision may, after obtaining
a judgment, collect:
&nb
IC 6-1.1-22
Chapter 22. General Procedures for Property Tax Collection
IC 6-1.1-22-1 "Personal property" defined
Sec. 1. Except as otherwise provided by law, it is sufficient for
purposes of assessment and taxation to describe personal property on
all records and notices by using the words "personal property" to
include all types of personal property assessed to a person under this
article. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-22-2 Description of real property; sufficiency
Sec. 2. (a) Real property is sufficiently described for the purpose
of listing, assessing, and collecting the taxes on it when it is
described by:
(1) reference to the name of the subdivision and lot number, if
the tract of land has been platted into lots or subdivided and a
plat of the tract has been recorded in the office of the county
recorder; or
(2) use of an abbreviated description which indicates its key
number, if any, and the quarter section in which the land lies
and the number of acres it contains if the land is unplatted.
(b) Real property is sufficiently described for the purpose of
conveying title to it when it is sold for the nonpayment of taxes if it
is described by:
(1) reference to the name of the subdivision and lot number if
the tract of land has been platted into lots or subdivided and a
plat of the tract has been recorded in the office of the county
recorder;
(2) reference to its key number, if any, and the description,
including the number of acres, contained in a deed, mortgage,
will, or other public record of the county; or
(3) reference to a description prepared by the county surveyor
under subsection (c) of this section.
(c) Whenever a sufficient description is not available for real
property which is to be sold for nonpayment of taxes, the county
surveyor, at the request of the county auditor, shall survey and plat
the land and prepare a correct description of it. The county surveyor
shall file a certified copy of the plat and the description with the
county recorder, who shall record the instrument in the deed record.
The county recorder shall not charge a fee for this service. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1988,
SEC.1.
IC 6-1.1-22-3 Tax duplicate; contents; maintenance; delivery
Sec. 3. (a) Except as provided in subsection (b), the auditor of
each county shall, before March 15 of each year, prepare a roll of
property taxes payable in that year for the county. This roll shall be
known as the "tax duplicate" and shall show:
(1) the value of all the assessed property of the county;
(2) the person liable for the taxes on the assessed property; and
(3) any other information that the state board of accounts, with
the advice and approval of the department of local government
finance, may prescribe.
(b) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) before the county auditor completes
preparation of the tax duplicate under subsection (a), the county
auditor shall complete preparation of the tax duplicate when the
appeal is resolved by the department of local government finance.
(c) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) after the county auditor completes
preparation of the tax duplicate under subsection (a), the county
auditor shall prepare a revised tax duplicate when the appeal is
resolved by the department of local government finance that reflects
the action of the department.
(d) The county auditor shall comply with the instructions issued
by the state board of accounts for the preparation, preservation,
alteration, and maintenance of the tax duplicate. The county auditor
shall deliver a copy of the tax duplicate prepared under subsection
(a) to the county treasurer when preparation of the tax duplicate is
completed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.45-1990,
SEC.2; P.L.49-1996, SEC.6; P.L.90-2002, SEC.210; P.L.67-2006,
SEC.5; P.L.146-2008, SEC.249.
IC 6-1.1-22-4 Notice of tax rate
Sec. 4. (a) Immediately upon the receipt of the tax duplicate, the
county treasurer shall give notice of the rate of tax per one hunded
dollars ($100) of assessed valuation to be collected in the county for
each purpose and the total of the rates in each taxing district. This
notice shall be published in the form prescribed by the department of
local government finance three (3) times with each publication one
(1) week apart.
(b) The notice required by this section shall be printed in two (2)
newspapers which represent different political parties and which are
published in the county. However, if two (2) newspapers which
represent different political parties are not published in the county,
the notice shall be printed in one (1) newspaper. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.211.
IC 6-1.1-22-5 Preparation and delivery to auditor of state of abstract by county
auditor; information to be included in abstract; form of abstract;
abstract as public record; effect of shortfall appeal on preparation
and delivery
Sec. 5. (a) Except as provided in subsections (b) and (c), on or
before March 15 of each year, the county auditor shall prepare and
deliver to the auditor of state and the county treasurer a certified
copy of an abstract of the property, assessments, taxes, deductions,
and exemptions for taxes payable in that year in each taxing district
of the county. The county auditor shall prepare the abstract in such
a manner that the information concerning property tax deductions
reflects the total amount of each type of deduction. The abstract shall
also contain a statement of the taxes and penalties unpaid in each
taxing unit at the time of the last settlement between the county
auditor and county treasurer and the status of these delinquencies.
The county auditor shall prepare the abstract on the form prescribed
by the state board of accounts. The auditor of state, county auditor,
and county treasurer shall each keep a copy of the abstract as a
public record.
(b) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) before the county auditor prepares and
delivers the certified copy of the abstract under subsection (a), the
county auditor shall prepare and deliver the certified copy of the
abstract when the appeal is resolved by the department of local
government finance.
(c) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) after the county auditor prepares and
delivers the certified copy of the abstract under subsection (a), the
county auditor shall prepare and deliver a certified copy of a revised
abstract when the appeal is resolved by the department of local
government finance that reflects the action of the department. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.67, SEC.3; P.L.45-1990, SEC.3; P.L.49-1996, SEC.7;
P.L.67-2006, SEC.6; P.L.146-2008, SEC.250; P.L.182-2009(ss),
SEC.157.
IC 6-1.1-22-6 Register of taxes and special assessments
Sec. 6. The county treasurer shall keep a register of taxes and
special assessments in the manner and on the form prescribed by the
state board of accounts. He shall enter each payment of the taxes and
special assessments in the register on the day the payment is
received. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-22-6.5 Refusal of third party to pay upon proper presentment
Sec. 6.5. Notwithstanding IC 26-1-3.1-310, if a payment subject
to this article is made by:
(1) check;
(2) bank draft;
(3) money order;
(4) bank card or credit card; or
(5) any other draft or financial instrument that is payable by a
third party;
and the third party refuses to pay the amount of the payment to the
county treasurer after proper presentment, the county treasurer shall
adjust the county treasurer's records to remove any credit made for
the payment. If the financial instrument is subsequently honored, the
county treasurer shall record the payment as being made on the date
the financial instrument is honored. However, the county treasurer
may deduct any costs described in section 12.1 of this chapter before
crediting the payment. As added by P.L.56-1996, SEC.1.
IC 6-1.1-22-7 Daily cash book
Sec. 7. The county treasurer shall keep a daily cash book on the
form prescribed by the state board of accounts. He shall enter all
funds received by him in the cash book on the day the funds are
received. The county treasurer shall also record in the cash book all
the deposits, withdrawals, and other entries required to be made in
order to correctly reflect the financial condition of the funds for
which the county treasurer is responsible. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-22-8
Repealed
(Repealed by P.L.3-2008, SEC.269.)
IC 6-1.1-22-8.1 Statement of taxes and assessments issued by county treasurer;
time of issuance; payments; additional information in statement;
verification by taxpayer; transmitting of statement by electronic
mail
Sec. 8.1. (a) The county treasurer shall:
(1) except as provided in subsection (h), mail to the last known
address of each person liable for any property taxes or special
assessment, as shown on the tax duplicate or special assessment
records, or to the last known address of the most recent owner
shown in the transfer book; and
(2) transmit by written, electronic, or other means to a
mortgagee maintaining an escrow account for a person who is
liable for any property taxes or special assessments, as shown
on the tax duplicate or special assessment records;
a statement in the form required under subsection (b). However, for
property taxes first due and payable in 2008, the county treasurer
may choose to use a tax statement that is different from the tax
statement prescribed by the department under subsection (b). If a
county chooses to use a different tax statement, the county must still
transmit (with the tax bill) the statement in either color type or
black-and-white type.
(b) The department of local government finance shall prescribe a
form, subject to the approval of the state board of accounts, for the
statement under subsection (a) that includes at least the following:
(1) A statement of the taxpayer's current and delinquent taxes
and special assessments.
(2) A breakdown showing the total property tax and special
assessment liability and the amount of the taxpayer's liability
that will be distributed to each taxing unit in the county.
(3) An itemized listing for each property tax levy, including:
(A) the amount of the tax rate;
(B) the entity levying the tax owed; and
(C) the dollar amount of the tax owed.
(4) Information designed to show the manner in which the taxes
and special assessments billed in the tax statement are to be
used.
(5) A comparison showing any change in the assessed valuation
for the property as compared to the previous year.
(6) A comparison showing any change in the property tax and
special assessment liability for the property as compared to the
previous year. The information required under this subdivision
must identify:
(A) the amount of the taxpayer's liability distributable to
each taxing unit in which the property is located in the
current year and in the previous year; and
(B) the percentage change, if any, in the amount of the
taxpayer's liability distributable to each taxing unit in which
the property is located from the previous year to the current
year.
(7) An explanation of the following:
(A) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13,
or another law that are available in the taxing district where
the property is located.
(B) All property tax deductions that are available in the
taxing district where the property is located.
(C) The procedure and deadline for filing for any available
homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law and each deduction.
(D) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the
taxpayer's property tax and special assessment liability.
(E) The forms that must be filed for an appeal or a petition
described in clause (D).
(F) The procedure and deadline that a taxpayer must follow
and the forms that must be used if a credit or deduction has
been granted for the property and the taxpayer is no longer
eligible for the credit or deduction.
(G) Notice that an appeal described in clause (D) requires
evidence relevant to the true tax value of the taxpayer's
property as of the assessment date that is the basis for the
taxes payable on that property.
The department of local government finance shall provide the
explanation required by this subdivision to each county
treasurer.
(8) A checklist that shows:
(A) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law and all property tax deductions; and
(B) whether each homestead credit and property tax
deduction applies in the current statement for the property
transmitted under subsection (a).
(9) This subdivision applies to any property for which a
deduction or credit is listed under subdivision (8) if the notice
required under this subdivision was not provided to a taxpayer
on a reconciling statement under IC 6-1.1-22.5-12. The
statement must include in 2010, 2011, and 2012 a notice that
must be returned by the taxpayer to the county auditor with the
taxpayer's verification of the items required by this subdivision.
The notice must explain the tax consequences and applicable
penalties if a taxpayer unlawfully claims a standard deduction
under IC 6-1.1-12-37 on:
(A) more than one (1) parcel of property; or
(B) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for the standard
deduction.
The notice must include a place for the taxpayer to indicate,
under penalties of perjury, for each deduction and credit listed
under subdivision (8), whether the property is eligible for the
deduction or credit listed under subdivision (8). The notice must
also include a place for each individual who qualifies the
property for a deduction or credit listed in subdivision (8) to
indicate the name of the individual and the name of the
individual's spouse (if any), as the names appear in the records
of the United States Social Security Administration for the
purposes of the issuance of a Social Security card and Social
Security number (or that they use as their legal names when
they sign their names on legal documents), and either the last
five (5) digits of each individual's Social Security number or, if
an individual does not have a Social Security number, the
numbers required from the individual under
IC 6-1.1-12-37(e)(4)(B). The notice must explain that the
taxpayer must complete and return the notice with the required
information and that failure to complete and return the notice
may result in disqualification of property for deductions and
credits listed in subdivision (8), must explain how to return the
notice, and must be on a separate form printed on paper that is
a different color than the tax statement. The notice must be
prepared in the form prescribed by the department of local
government finance and include any additional information
required by the department of local government finance. This
subdivision expires January 1, 2015.
(c) The county treasurer may mail or transmit the statement one
(1) time each year at least fifteen (15) days before the date on which
the first or only installment is due. Whenever a person's tax liability
for a year is due in one (1) installment under IC 6-1.1-7-7 or section
9 of this chapter, a statement that is mailed must include the date on
which the installment is due and denote the amount of money to be
paid for the installment. Whenever a person's tax liability is due in
two (2) installments, a statement that is mailed must contain the dates
on which the first and second installments are due and denote the
amount of money to be paid for each installment. If a statement is
returned to the county treasurer as undeliverable and the forwarding
order is expired, the county treasurer shall notify the county auditor
of this fact. Upon receipt of the county treasurer's notice, the county
auditor may, at the county auditor's discretion, treat the property as
not being eligible for any deductions under IC 6-1.1-12 or any
homestead credits under IC 6-1.1-20.4 and IC 6-3.5-6-13.
(d) All payments of property taxes and special assessments shall
be made to the county treasurer. The county treasurer, when
authorized by the board of county commissioners, may open
temporary offices for the collection of taxes in cities and towns in the
county other than the county seat.
(e) The county treasurer, county auditor, and county assessor shall
cooperate to generate the information to be included in the statement
under subsection (b).
(f) The information to be included in the statement under
subsection (b) must be simply and clearly presented and
understandable to the average individual.
(g) After December 31, 2007, a reference in a law or rule to
IC 6-1.1-22-8 (expired January 1, 2008, and repealed) shall be treated
as a reference to this section.
(h) Transmission of statements and other information under this
subsection applies in a county only if the county legislative body
adopts an authorizing ordinance. Subject to subsection (i), in a
county in which an ordinance is adopted under this subsection for
property taxes and special assessments first due and payable after
2009, a person may direct the county treasurer and county auditor to
transmit the following to the person by electronic mail:
(1) A statement that would otherwise be sent by the county
treasurer to the person by regular mail under subsection (a)(1),
including a statement that reflects installment payment due
dates under section 9.5 or 9.7 of this chapter.
(2) A provisional tax statement that would otherwise be sent by
the county treasurer to the person by regular mail under
IC 6-1.1-22.5-6.
(3) A reconciling tax statement that would otherwise be sent by
the county treasurer to the person by regular mail under any of
the following:
(A) Section 9 of this chapter.
(B) Section 9.7 of this chapter.
(C) IC 6-1.1-22.5-12, including a statement that reflects
installment payment due dates under IC 6-1.1-22.5-18.5.
(4) A statement that would otherwise be sent by the county
auditor to the person by regular mail under IC 6-1.1-17-3(b).
(5) Any other information that:
(A) concerns the property taxes or special assessments; and
(B) would otherwise be sent:
(i) by the county treasurer or the county auditor to the
person by regular mail; and
(ii) before the last date the property taxes or special
assessments may be paid without becoming delinquent.
(i) For property with respect to which more than one (1) person is
liable for property taxes and special assessments, subsection (h)
applies only if all the persons liable for property taxes and special
assessments designate the electronic mail address for only one (1)
individual authorized to receive the statements and other information
referred to in subsection (h).
(j) Before 2010, the department of local government finance shall
create a form to be used to implement subsection (h). The county
treasurer and county auditor shall:
(1) make the form created under this subsection available to the
public;
(2) transmit a statement or other information by electronic mail
under subsection (h) to a person who, at least thirty (30) days
before the anticipated general mailing date of the statement or
other information, files the form created under this subsection:
(A) with the county treasurer; or
(B) with the county auditor; and
(3) publicize the availability of the electronic mail option under
this subsection through appropriate media in a manner
reasonably designed to reach members of the public.
(k) The form referred to in subsection (j) must:
(1) explain that a form filed as described in subsection (j)(2)
remains in effect until the person files a replacement form to:
(A) change the person's electronic mail address; or
(B) terminate the electronic mail option under subsection
(h); and
(2) allow a person to do at least the following with respect to
the electronic mail option under subsection (h):
(A) Exercise the option.
(B) Change the person's electronic mail address.
(C) Terminate the option.
(D) For a person other than an individual, designate the
electronic mail address for only one (1) individual
authorized to receive the statements and other information
referred to in subsection (h).
(E) For property with respect to which more than one (1)
person is liable for property taxes and special assessments,
designate the electronic mail address for only one (1)
individual authorized to receive the statements and other
information referred to in subsection (h).
(l) The form created under subsection (j) is considered filed with
the county treasurer or the county auditor on the postmark date. If the
postmark is missing or illegible, the postmark is considered to be one
(1) day before the date of receipt of the form by the county treasurer
or the county auditor.
(m) The county treasurer shall maintain a record that shows at
least the following:
(1) Each person to whom a statement or other information is
transmitted by electronic mail under this section.
(2) The information included in the statement.
(3) Whether the person received the statement. As added by P.L.162-2006, SEC.16. Amended by P.L.3-2008,
SEC.53; P.L.146-2008, SEC.251; P.L.1-2009, SEC.46;
P.L.136-2009, SEC.7; P.L.87-2009, SEC.7; P.L.1-2010, SEC.31.
IC 6-1.1-22-8.2 Donations of taxpayers in county with consolidated city; ordinance
Sec. 8.2. (a) This section applies to a county containing a
consolidated city.
(b) The legislative body of a county may adopt an ordinance:
(1) allowing a taxpayer to include a donation of money to the
county with a payment under section 9 of this chapter;
(2) establishing a separate fund to receive donations under this
section; and
(3) establishing a board of at least five (5) members to
determine permissible expenditures by the county from the fund
established under subdivision (2).
(c) If an ordinance is adopted under subsection (b), the treasurer
of the adopting county shall transfer donations received under this
section to the fund established under subsection (b)(2). Money in the
fund at the end of a fiscal year does not revert to the county's general
fund. As added by P.L.54-1990, SEC.1.
IC 6-1.1-22-8.3 Donation procedure notice
Sec. 8.3. If an ordinance is adopted under section 8.2 of this
chapter, the treasurer of the adopting county shall include with each
statement mailed under section 8.1 of this chapter a notice
describing:
(1) the manner in which a taxpayer may donate money to the
county under section 8.2 of this chapter; and
(2) the permissible expenditures of money donated under
section 8.2 of this chapter. As added by P.L.54-1990, SEC.2. Amended by P.L.3-2008, SEC.54.
IC 6-1.1-22-8.5 Deductions; contents of tax statements; notice of ineligibility
Sec. 8.5. The county treasurer shall include on every statement
mailed under section 8.1 of this chapter the following language: "If
any circumstances have changed that would make you ineligible for
a deduction that you have been allowed in the exemption block on
this tax bill, you must notify the county auditor. If such a change in
circumstances has occurred and you have not notified the county
auditor, the deduction will be disallowed and you will be liable for
taxes and penalties on the amount deducted.". As added by Acts 1982, P.L.44, SEC.8. Amended by P.L.3-2008,
SEC.55.
IC 6-1.1-22-9 Tax installment due dates; exceptions; delinquent penalty
Sec. 9. (a) Except as provided in subsection (b), the property taxes
assessed for a year under this article are due in two (2) equal
installments on May 10 and November 10 of the following year.
(b) Subsection (a) does not apply if any of the following apply to
the property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) IC 6-1.1-7-7.
(4) Section 9.5 of this chapter.
(5) Section 9.7 of this chapter.
(c) A county council may adopt an ordinance to require a person
to pay the person's property tax liability in one (1) installment, if the
tax liability for a particular year is less than twenty-five dollars
($25). If the county council has adopted such an ordinance, then
whenever a tax statement mailed under section 8.1 of this chapter
shows that the person's property tax liability for a year is less than
twenty-five dollars ($25) for the property covered by that statement,
the tax liability for that year is due in one (1) installment on May 10
of that year.
(d) If the county treasurer receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) before the county treasurer mails or
transmits statements under section 8.1 of this chapter, the county
treasurer may:
(1) mail or transmit the statements without regard to the
pendency of the appeal and, if the resolution of the appeal by
the department of local government finance results in changes
in levies, mail or transmit reconciling statements under
subsection (e); or
(2) delay the mailing or transmission of statements under
section 8.1 of this chapter so that:
(A) the due date of the first installment that would otherwise
be due under subsection (a) is delayed by not more than
sixty (60) days; and
(B) all statements reflect any changes in levies that result
from the resolution of the appeal by the department of local
government finance.
(e) A reconciling statement under subsection (d)(1) must indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not reflect
the resolution of the appeal under IC 6-1.1-18.5-12(d) by the
department of local government finance;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), the adjusted amount that is payable by
the taxpayer:
(A) as a final reconciliation of all amounts due for the year;
and
(B) not later than:
(i) November 10; or
(ii) the date or dates established under section 9.5 of this
chapter; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under IC 6-1.1-26.
(f) If property taxes are not paid on or before the due date, the
penalties prescribed in IC 6-1.1-37-10 shall be added to the
delinquent taxes.
(g) Notwithstanding any other law, a property tax liability of less
than five dollars ($5) is increased to five dollars ($5). The difference
between the actual liability and the five dollar ($5) amount that
appears on the statement is a statement processing charge. The
statement processing charge is considered a part of the tax liability.
(h) This subsection applies only if a statement for payment of
property taxes and special assessments by electronic mail is
transmitted to a person under section 8.1(h) of this chapter. If a
response to the transmission of electronic mail to a person indicates
that the electronic mail was not received, the county treasurer shall
mail to the person a hard copy of the statement in the manner
required by section 8.1(a) of this chapter for persons who do not opt
to receive statements by electronic mail. The due date for the
property taxes and special assessments under a statement mailed to
a person under this subsection is the due date indicated in the
statement transmitted to the person by electronic mail.
(i) In a county in which an authorizing ordinance is adopted under
section 8.1(h) of this chapter, a person may direct the county
treasurer to transmit a reconciling statement under subsection (d)(1)
by electronic mail under section 8.1(h) of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.57-1986,
SEC.3; P.L.61-1991, SEC.1; P.L.1-2004, SEC.35 and P.L.23-2004,
SEC.38; P.L.67-2006, SEC.7; P.L.1-2007, SEC.47; P.L.219-2007,
SEC.64; P.L.3-2008, SEC.56; P.L.146-2008, SEC.252; P.L.87-2009,
SEC.8.
IC 6-1.1-22-9.5 Alternative schedule of installment payments
Sec. 9.5. (a) This section applies only to property taxes first due
and payable in a year that begins after December 31, 2003:
(1) with respect to a homestead (as defined in IC 6-1.1-12-37);
and
(2) that are not payable in one (1) installment under section 9(c)
of this chapter.
(b) At any time before the mailing or transmission of tax
statements for a year under section 8.1 of this chapter, a county may
petition the department of local government finance to establish a
schedule of installments for the payment of property taxes with
respect to:
(1) real property that are based on the assessment of the
property in the immediately preceding year; or
(2) a mobile home or manufactured home that is not assessed as
real property that are based on the assessment of the property in
the current year.
The county fiscal body (as defined in IC 36-1-2-6) must approve a
petition under this subsection.
(c) The department of local government finance:
(1) may not establish a date for:
(A) an installment payment that is earlier than May 10 of the
year in which the tax statement is mailed or transmitted;
(B) the first installment payment that is later than November
10 of the year in which the tax statement is mailed or
transmitted; or
(C) the last installment payment that is later than May 10 of
the year immediately following the year in which the tax
statement is mailed or transmitted; and
(2) shall:
(A) prescribe the form of the petition under subsection (b);
(B) determine the information required on the form; and
(C) notify the county fiscal body, the county auditor, and the
county treasurer of the department's determination on the
petition not later than twenty (20) days after receiving the
petition.
(d) Revenue from property taxes paid under this section in the
year immediately following the year in which the tax statement is
mailed or transmitted under section 8.1 of this chapter:
(1) is not considered in the determination of a levy excess under
IC 6-1.1-18.5-17 or IC 20-44-3 for the year in which the
property taxes are paid; and
(2) may be:
(A) used to repay temporary loans entered into by a political
subdivision for; and
(B) expended for any other reason by a political subdivision
in the year the revenue is received under an appropriation
from;
the year in which the tax statement is mailed or transmitted
under section 8.1 of this chapter. As added by P.L.1-2004, SEC.36 and P.L.23-2004, SEC.39. Amended
by P.L.67-2006, SEC.8; P.L.2-2006, SEC.65; P.L.1-2007, SEC.48;
P.L.3-2008, SEC.57; P.L.146-2008, SEC.253.
IC 6-1.1-22-9.7 Payment of taxes by monthly installment plan or automatic
deduction from an account with a financial institution; county
treasurer responsibilities
Sec. 9.7. (a) As used in this section, "current year" refers to the
calendar year in which property taxes are first due and payable and
are subject to payment under this section:
(1) by automatic deduction from an account of the taxpayer that
is held by a financial institution; or
(2) under a monthly installment plan.
(b) As used in this section, "monthly installment plan" means a
plan that:
(1) is adopted under this section;
(2) provides for the monthly payment of tax liability; and
(3) does not involve an automatic deduction from an account of
the taxpayer that is held by a financial institution.
(c) As used in this section, "preceding year" refers to the calendar
year that immediately precedes the current year.
(d) As used in this section, "tax liability" includes liability for
special assessments and refers to liability for property taxes after the
application of all allowed deductions and credits.
(e) After June 30, 2009, the county fiscal body (as defined in
IC 36-1-2-6) may at any time adopt an ordinance to allow all county
taxpayers to pay one (1) or more installments of property taxes by
any combination of the following:
(1) Automatic monthly deductions from an account of the
taxpayer that is held by a financial institution.
(2) Payments under a monthly installment plan.
(f) An ordinance adopted under subsection (e):
(1) may apply to more than one (1) calendar year; and
(2) must include at least the following:
(A) Identification of the property tax installment or
installments for which payment:
(i) by automatic deduction from an account of the taxpayer
that is held by a financial institution; or
(ii) under a monthly installment plan;
is authorized.
(B) Provisions for notice to county taxpayers of the option
to pay one (1) or more property tax installments:
(i) by automatic deduction from an account of the taxpayer
that is held by a financial institution; or
(ii) under a monthly installment plan.
(C) Authority for the county treasurer to make available to
county taxpayers a form to be completed by a taxpayer and
submitted to the county treasurer to:
(i) direct the county treasurer to accept payment of the
taxpayer's property taxes by automatic deduction from an
account of the taxpayer that is held by a financial
institution; and
(ii) authorize the financial institution that holds the
taxpayer's account to deduct monthly the appropriate
amount from the account and to pay that amount to the
county treasurer.
However, this clause applies only if the county fiscal body
has adopted an ordinance under this section to allow
taxpayers to pay property taxes by automatic deductions
from an account of the taxpayer that is held by a financial
institution.
(D) Authority for the county treasurer to accept payment of
the taxpayer's property taxes under a monthly installment
plan. However, this clause applies only if the county fiscal
body has adopted an ordinance under this section to allow
taxpayers to pay property taxes by monthly installment
payments under a monthly installment plan.
An ordinance adopted under subsection (e) may include a provision
authorizing taxpayers to make monthly deductions or monthly
installment payments in an amount determined by the taxpayer that
is different from the amount otherwise determined by the county
treasurer under subsection (h), (i), (j), or (k).
(g) If an ordinance is adopted under subsection (e) to allow
taxpayers to pay property taxes by automatic deductions from an
account of the taxpayer that is held by a financial institution, the
county treasurer shall provide to each county taxpayer that submits
to the county treasurer the form referred to in subsection (f)(2)(C) a
statement that includes at least the following:
(1) The amount to be deducted monthly from the taxpayer's
account.
(2) Identification of the day each month, as chosen by the
taxpayer, when the deduction will be made.
(3) A calculation of the amount to be deducted.
(4) An explanation of the manner in which property taxes for
the current year will be reconciled under subsection (n) and
notice that any property tax payments for the current year made
by the taxpayer by means other than automatic deduction from
the taxpayer's account will be taken into account in the
reconciliation.
(5) An explanation of the penalties that apply if there are
insufficient funds in the taxpayer's account to cover one (1) or
more automatic deductions.
(h) This subsection applies only if the county treasurer determines
that at the time the calculation under subsection (g)(3) is made the
amount of tax liability for the current year has not been determined.
Subject to subsections (i) and (j), the county treasurer shall do the
following:
(1) Determine the following:
(A) For a parcel of real property, the most recently
determined amount of tax liability that applied to the parcel
for the preceding year.
(B) For a personal property return, the most recently
determined amount of tax liability that applied for the
personal property return for the same location for the
preceding year.
(C) For distributable property, the most recently determined
amount of tax liability that applied with respect to the
statement filed by the taxpayer under IC 6-1.1-8-19 for the
preceding year.
(D) For a mobile home subject to IC 6-1.1-7, the most
recently determined amount of tax liability that applied to
the mobile home for the preceding year.
(2) Determine the amount of the monthly deduction from the
account of the taxpayer that is held by a financial institution or
the amount due under a monthly installment plan in the amount
determined in the last STEP of the following STEPS:
STEP ONE: Determine under subdivision (1) the amount of
tax liability that applied for the preceding year.
STEP TWO: Determine the quotient of:
(i) the number of property tax installments for the current
year identified in the ordinance under subsection (f)(2)(A);
divided by
(ii) the total number of property tax installments for the
current year.
STEP THREE: Multiply the STEP ONE result by the STEP
TWO result.
STEP FOUR: Determine the quotient of:
(i) the STEP THREE result; divided by
(ii) the number of monthly deductions or, in the case of
payments under a monthly installment plan, the number of
monthly installments.
(i) The county treasurer may determine the monthly deduction or
the amount of the monthly installment due under a monthly
installment plan in an amount different from the amount determined
under subsection (h) if the county treasurer determines that changes
in circumstances have caused the amount determined under
subsection (h) to differ substantially from the tax liability likely to be
determined for the current year.
(j) This subsection applies only if before an ordinance is adopted
under subsection (e) the county treasurer determines to use
provisional property tax statements under IC 6-1.1-22.5 for the
current year. For purposes of determining the amount of the monthly
deduction from the account of the taxpayer that is held by a financial
institution or the amount of the taxpayer's monthly installment
payment under a monthly installment plan, the county treasurer shall
substitute for the tax liability that applied to the parcel for the
preceding year under subsection (h) the tax liability to be indicated
on the provisional statement.
(k) This subsection applies only if the county treasurer determines
that at the time the calculation under subsection (g)(3) is made the
amount of tax liability for the current year has been determined. The
amount of the monthly deduction from the account of the taxpayer
that is held by a financial institution or the amount of the taxpayer's
monthly installment payment under a monthly installment plan is the
amount of the tax liability for the current year payable in the
installment or installments identified in the ordinance under
subsection (f)(2)(A) divided by the number of monthly deductions.
(l) Tax liability paid under this section by automatic deduction
from an account of the taxpayer that is held by a financial institution
is not finally discharged and the person has not paid the tax until the
taxpayer's account is charged for the payment.
(m) Penalties apply under IC 6-1.1-37-10 as specified in this
section to taxes payable by automatic deduction from an account of
the taxpayer that is held by a financial institution or by monthly
installment payments under a monthly installment plan under this
section.
(n) After the last monthly deduction from an account of a taxpayer
that is held by a financial institution or last monthly installment
payment under a monthly installment plan under this section for the
current year has been made and after the amount of tax liability for
the current year has been determined, the county treasurer shall issue
a reconciling statement to the taxpayer. Each reconciling statement
must indicate at least the following:
(1) The sum of:
(A) the taxpayer's actual tax liability for the current year;
plus
(B) any penalty that applies for the current year.
(2) The total amount paid for the current year by automatic
deductions, monthly installment payments under a monthly
installment plan, and by means other than automatic deductions
or monthly installment payments.
(3) If the amount under subdivision (1) exceeds the amount
under subdivision (2), the deficiency is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than thirty (30) days after the date of the
reconciling statement.
(4) If the amount under subdivision (2) exceeds the amount
under subdivision (1), that the county treasurer will apply the
excess as a credit against the taxpayer's tax liability for the
immediately succeeding calendar year unless the taxpayer
makes a claim for refund of the excess under IC 6-1.1-26.
(o) The county treasurer shall deposit the tax collections under
this section under IC 5-13-6-3(a). The collections must remain in the
funds in which they are deposited until the county auditor makes the
distributions to the appropriate taxing units at the semiannual
settlements under IC 6-1.1-27. However, this subsection does not
prohibit a county treasurer from making an advance to a political
subdivision under IC 5-13-6-3 of a portion of the taxes collected.
(p) IC 6-1.1-15:
(1) does not apply to a statement provided under subsection (g);
and
(2) applies to a reconciling statement issued under subsection
(n).
(q) The following apply to a taxpayer that makes automatic
monthly deductions or monthly installments under this section:
(1) If a taxpayer makes automatic monthly deductions or
monthly installments of property taxes in the amount
determined by the county treasurer under subsection (h), (i), (j),
or (k), the taxpayer's property tax payments shall not be
considered delinquent for purposes of IC 6-1.1-37-10 and the
taxpayer is not subject to penalties under that section.
(2) If:
(A) a taxpayer makes automatic monthly deductions or
monthly installments of property taxes in an amount that is
less than the amount determined by the county treasurer
under subsection (h), (i), (j), or (k); and
(B) the total amount of property taxes paid by the taxpayer
under automatic monthly deductions, monthly installments,
or any other method by the May or November due date is
less than the amount determined by the county treasurer
under subsection (h), (i), (j), or (k) that should have been
paid by the taxpayer for the May or November due date;
the penalty provisions of IC 6-1.1-37-10 apply to the delinquent
property taxes.
(r) IC 6-1.1-37-10 applies to any amounts due under a reconciling
statement issued under subsection (n) that are not paid within thirty
(30) days after the date of the reconciling statement, as required
under subsection (n)(3).
(s) For purposes of IC 6-1.1-24-1(a)(1):
(1) property taxes to be paid by automatic deduction or by
monthly installments under a monthly installment plan under
this section before June of the current year are considered to be
the taxpayer's spring installment of property taxes; and
(2) payment on a reconciling statement issued under subsection
(n) is considered to be due before the due date of the first
installment of property taxes payable in the year immediately
following the current year. As added by P.L.118-2008, SEC.1. Amended by P.L.87-2009, SEC.9.
IC 6-1.1-22-10 Liability for taxes; actions to collect
Sec. 10. (a) A person who is liable for property taxes under
IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost,
and collection expenses, including reasonable attorney's fees and
court costs, resulting from late payment of the taxes.
(b) A person's liability under this section may be enforced by any
legal remedy, including a civil lawsuit instituted by a county
treasurer or a county executive to collect delinquent taxes. One (1)
action may be initiated to collect all taxes, penalties, cost, and
collection expenses levied against a person in the same county for
one (1) or more years. However, an action may not be initiated to
enforce the collection of taxes after ten (10) years from the first
Monday in May of the year in which the taxes first became due. An
action initiated within the ten (10) year period may be prosecuted to
termination. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.68-1993,
SEC.1. IC 6-1.1-22-11 Lienholders; payment of delinquent taxes; penalties and costs
Sec. 11. A holder of a lien of record on any real property on which
taxes are delinquent may pay the delinquent taxes, penalties, and
cost. The amount so paid is an additional lien on the real property in
favor of the lienholder and is collectible, with interest at ten percent
(10%) per annum from the time of payment, in the same manner as
the original lien. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.169-2006,
SEC.11.
IC 6-1.1-22-12 Receipt for payment of tax or special assessment
Sec. 12. (a) When a property owner pays the taxes or special
assessments levied against any property, and a receipt is provided by
the county treasurer, the receipt shall be on a form prescribed or
approved by the state board of accounts. The receipt shall contain:
(1) the name of the person liable for the amount paid;
(2) the amount paid;
(3) the year for which the payment is made; and
(4) a description of the property which corresponds to the
description used on the tax duplicate.
(b) If the county treasurer does not provide a receipt, the treasurer
shall maintain records containing the date and amount paid per parcel
or property description as used on the tax duplicate.
(c) Notwithstanding subsection (b), a taxpayer is entitled to a
validated receipt upon request.
(d) When a person other than the property owner pays any
property taxes or special assessment levied against the property, the
county treasurer shall, if the payor requests, provide a receipt in a
form prescribed or approved by the state board of accounts.
(e) If a receipt for the payment of property taxes or a special
assessment is lost or destroyed, the entry in the register of taxes and
special assessments or the entry on the tax duplicate may be
presented as evidence of payment in lieu of the receipt. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1991,
SEC.2; P.L.30-1994, SEC.2.
IC 6-1.1-22-12.1 Liability for costs of dishonored payment drafts
Sec. 12.1. If:
(1) a property owner or a person acting on behalf of a property
owner tenders a draft to the county treasurer for the payment of
the taxes or special assessments levied against any property;
and
(2) the draft is dishonored upon presentation for payment;
any costs incurred by the county treasurer because of the dishonoring
of the draft are a liability of the taxpayer, which may be entered on
the tax duplicate for the property. If entered on the tax duplicate, the
amount of the liability is subject to interest, penalty, and collection
in the same manner as all other special assessments. As added by P.L.57-1993, SEC.10.
IC 6-1.1-22-13 State liens; civil suits
Sec. 13. (a) The state acquires a lien on each tract of real property
for all property taxes levied against the tract, including the land
under an improvement or appurtenance described in IC 6-1.1-2-4(b),
and all subsequent penalties and cost resulting from the taxes. This
lien attaches on the assessment date of the year for which the taxes
are assessed. The lien is not affected by any sale or transfer of the
tract, including the land under an improvement or appurtenance
described in IC 6-1.1-2-4(b), including the sale, exchange, or lease
of the tract under IC 36-1-11.
(b) The lien of the state for taxes, penalties, and cost continues for
ten (10) years from May 10 of the year in which the taxes first
become due. However, if any proceeding is instituted to enforce the
lien within the ten (10) year period, the limitation is extended, if
necessary, to permit the termination of the proceeding.
(c) The lien of the state inures to taxing units which impose the
property taxes on which the lien is based, and the lien is superior to
all other liens.
(d) A taxing unit described in subsection (c) may institute a civil
suit against a person or an entity liable for delinquent property taxes.
The taxing unit may, after obtaining a judgment, collect:
(1) delinquent real property taxes;
(2) penalties due to the delinquency; and
(3) costs and expenses incurred in collecting the delinquent
property tax, including reasonable attorney's fees and court
costs approved by a court with jurisdiction. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.61, SEC.1; P.L.60-1988, SEC.2; P.L.68-1993, SEC.2;
P.L.51-1997, SEC.6.
IC 6-1.1-22-13.5 Political subdivision liens; civil suits
Sec. 13.5. (a) A political subdivision acquires a lien on each tract
of real property for:
(1) all special assessments levied against the tract, including the
land under an improvement or appurtenance described in
IC 6-1.1-2-4(b); and
(2) all subsequent penalties and costs resulting from the special
assessments.
The lien attaches on the installment due date of the year for which
the special assessments are certified for collection. The lien is not
affected by any sale or transfer of the tract, including the land under
an improvement or appurtenance described in IC 6-1.1-2-4(b), and
including the sale, exchange, or lease of the tract under IC 36-1-11.
(b) The lien of the political subdivision for special assessments,
penalties, and costs continues for ten (10) years from May 10 of the
year in which special assessments first become due. However, if any
proceeding is instituted to enforce the lien within the ten (10) year
period, the limitation is extended, if necessary, to permit the
termination of the proceeding.
(c) The lien of the state inures to political subdivisions that
impose the special assessments on which the lien is based, and the
lien is superior to all other liens except the lien of the state for
property taxes.
(d) A political subdivision described in subsection (c) may
institute a civil suit against a person or an entity liable for delinquent
special assessments. The political subdivision may, after obtaining
a judgment, collect:
&nb
IC 6-1.1-22
Chapter 22. General Procedures for Property Tax Collection
IC 6-1.1-22-1 "Personal property" defined
Sec. 1. Except as otherwise provided by law, it is sufficient for
purposes of assessment and taxation to describe personal property on
all records and notices by using the words "personal property" to
include all types of personal property assessed to a person under this
article. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-22-2 Description of real property; sufficiency
Sec. 2. (a) Real property is sufficiently described for the purpose
of listing, assessing, and collecting the taxes on it when it is
described by:
(1) reference to the name of the subdivision and lot number, if
the tract of land has been platted into lots or subdivided and a
plat of the tract has been recorded in the office of the county
recorder; or
(2) use of an abbreviated description which indicates its key
number, if any, and the quarter section in which the land lies
and the number of acres it contains if the land is unplatted.
(b) Real property is sufficiently described for the purpose of
conveying title to it when it is sold for the nonpayment of taxes if it
is described by:
(1) reference to the name of the subdivision and lot number if
the tract of land has been platted into lots or subdivided and a
plat of the tract has been recorded in the office of the county
recorder;
(2) reference to its key number, if any, and the description,
including the number of acres, contained in a deed, mortgage,
will, or other public record of the county; or
(3) reference to a description prepared by the county surveyor
under subsection (c) of this section.
(c) Whenever a sufficient description is not available for real
property which is to be sold for nonpayment of taxes, the county
surveyor, at the request of the county auditor, shall survey and plat
the land and prepare a correct description of it. The county surveyor
shall file a certified copy of the plat and the description with the
county recorder, who shall record the instrument in the deed record.
The county recorder shall not charge a fee for this service. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1988,
SEC.1.
IC 6-1.1-22-3 Tax duplicate; contents; maintenance; delivery
Sec. 3. (a) Except as provided in subsection (b), the auditor of
each county shall, before March 15 of each year, prepare a roll of
property taxes payable in that year for the county. This roll shall be
known as the "tax duplicate" and shall show:
(1) the value of all the assessed property of the county;
(2) the person liable for the taxes on the assessed property; and
(3) any other information that the state board of accounts, with
the advice and approval of the department of local government
finance, may prescribe.
(b) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) before the county auditor completes
preparation of the tax duplicate under subsection (a), the county
auditor shall complete preparation of the tax duplicate when the
appeal is resolved by the department of local government finance.
(c) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) after the county auditor completes
preparation of the tax duplicate under subsection (a), the county
auditor shall prepare a revised tax duplicate when the appeal is
resolved by the department of local government finance that reflects
the action of the department.
(d) The county auditor shall comply with the instructions issued
by the state board of accounts for the preparation, preservation,
alteration, and maintenance of the tax duplicate. The county auditor
shall deliver a copy of the tax duplicate prepared under subsection
(a) to the county treasurer when preparation of the tax duplicate is
completed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.45-1990,
SEC.2; P.L.49-1996, SEC.6; P.L.90-2002, SEC.210; P.L.67-2006,
SEC.5; P.L.146-2008, SEC.249.
IC 6-1.1-22-4 Notice of tax rate
Sec. 4. (a) Immediately upon the receipt of the tax duplicate, the
county treasurer shall give notice of the rate of tax per one hunded
dollars ($100) of assessed valuation to be collected in the county for
each purpose and the total of the rates in each taxing district. This
notice shall be published in the form prescribed by the department of
local government finance three (3) times with each publication one
(1) week apart.
(b) The notice required by this section shall be printed in two (2)
newspapers which represent different political parties and which are
published in the county. However, if two (2) newspapers which
represent different political parties are not published in the county,
the notice shall be printed in one (1) newspaper. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.211.
IC 6-1.1-22-5 Preparation and delivery to auditor of state of abstract by county
auditor; information to be included in abstract; form of abstract;
abstract as public record; effect of shortfall appeal on preparation
and delivery
Sec. 5. (a) Except as provided in subsections (b) and (c), on or
before March 15 of each year, the county auditor shall prepare and
deliver to the auditor of state and the county treasurer a certified
copy of an abstract of the property, assessments, taxes, deductions,
and exemptions for taxes payable in that year in each taxing district
of the county. The county auditor shall prepare the abstract in such
a manner that the information concerning property tax deductions
reflects the total amount of each type of deduction. The abstract shall
also contain a statement of the taxes and penalties unpaid in each
taxing unit at the time of the last settlement between the county
auditor and county treasurer and the status of these delinquencies.
The county auditor shall prepare the abstract on the form prescribed
by the state board of accounts. The auditor of state, county auditor,
and county treasurer shall each keep a copy of the abstract as a
public record.
(b) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) before the county auditor prepares and
delivers the certified copy of the abstract under subsection (a), the
county auditor shall prepare and deliver the certified copy of the
abstract when the appeal is resolved by the department of local
government finance.
(c) If the county auditor receives a copy of an appeal petition
under IC 6-1.1-18.5-12(g) after the county auditor prepares and
delivers the certified copy of the abstract under subsection (a), the
county auditor shall prepare and deliver a certified copy of a revised
abstract when the appeal is resolved by the department of local
government finance that reflects the action of the department. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.67, SEC.3; P.L.45-1990, SEC.3; P.L.49-1996, SEC.7;
P.L.67-2006, SEC.6; P.L.146-2008, SEC.250; P.L.182-2009(ss),
SEC.157.
IC 6-1.1-22-6 Register of taxes and special assessments
Sec. 6. The county treasurer shall keep a register of taxes and
special assessments in the manner and on the form prescribed by the
state board of accounts. He shall enter each payment of the taxes and
special assessments in the register on the day the payment is
received. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-22-6.5 Refusal of third party to pay upon proper presentment
Sec. 6.5. Notwithstanding IC 26-1-3.1-310, if a payment subject
to this article is made by:
(1) check;
(2) bank draft;
(3) money order;
(4) bank card or credit card; or
(5) any other draft or financial instrument that is payable by a
third party;
and the third party refuses to pay the amount of the payment to the
county treasurer after proper presentment, the county treasurer shall
adjust the county treasurer's records to remove any credit made for
the payment. If the financial instrument is subsequently honored, the
county treasurer shall record the payment as being made on the date
the financial instrument is honored. However, the county treasurer
may deduct any costs described in section 12.1 of this chapter before
crediting the payment. As added by P.L.56-1996, SEC.1.
IC 6-1.1-22-7 Daily cash book
Sec. 7. The county treasurer shall keep a daily cash book on the
form prescribed by the state board of accounts. He shall enter all
funds received by him in the cash book on the day the funds are
received. The county treasurer shall also record in the cash book all
the deposits, withdrawals, and other entries required to be made in
order to correctly reflect the financial condition of the funds for
which the county treasurer is responsible. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-22-8
Repealed
(Repealed by P.L.3-2008, SEC.269.)
IC 6-1.1-22-8.1 Statement of taxes and assessments issued by county treasurer;
time of issuance; payments; additional information in statement;
verification by taxpayer; transmitting of statement by electronic
mail
Sec. 8.1. (a) The county treasurer shall:
(1) except as provided in subsection (h), mail to the last known
address of each person liable for any property taxes or special
assessment, as shown on the tax duplicate or special assessment
records, or to the last known address of the most recent owner
shown in the transfer book; and
(2) transmit by written, electronic, or other means to a
mortgagee maintaining an escrow account for a person who is
liable for any property taxes or special assessments, as shown
on the tax duplicate or special assessment records;
a statement in the form required under subsection (b). However, for
property taxes first due and payable in 2008, the county treasurer
may choose to use a tax statement that is different from the tax
statement prescribed by the department under subsection (b). If a
county chooses to use a different tax statement, the county must still
transmit (with the tax bill) the statement in either color type or
black-and-white type.
(b) The department of local government finance shall prescribe a
form, subject to the approval of the state board of accounts, for the
statement under subsection (a) that includes at least the following:
(1) A statement of the taxpayer's current and delinquent taxes
and special assessments.
(2) A breakdown showing the total property tax and special
assessment liability and the amount of the taxpayer's liability
that will be distributed to each taxing unit in the county.
(3) An itemized listing for each property tax levy, including:
(A) the amount of the tax rate;
(B) the entity levying the tax owed; and
(C) the dollar amount of the tax owed.
(4) Information designed to show the manner in which the taxes
and special assessments billed in the tax statement are to be
used.
(5) A comparison showing any change in the assessed valuation
for the property as compared to the previous year.
(6) A comparison showing any change in the property tax and
special assessment liability for the property as compared to the
previous year. The information required under this subdivision
must identify:
(A) the amount of the taxpayer's liability distributable to
each taxing unit in which the property is located in the
current year and in the previous year; and
(B) the percentage change, if any, in the amount of the
taxpayer's liability distributable to each taxing unit in which
the property is located from the previous year to the current
year.
(7) An explanation of the following:
(A) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13,
or another law that are available in the taxing district where
the property is located.
(B) All property tax deductions that are available in the
taxing district where the property is located.
(C) The procedure and deadline for filing for any available
homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law and each deduction.
(D) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the
taxpayer's property tax and special assessment liability.
(E) The forms that must be filed for an appeal or a petition
described in clause (D).
(F) The procedure and deadline that a taxpayer must follow
and the forms that must be used if a credit or deduction has
been granted for the property and the taxpayer is no longer
eligible for the credit or deduction.
(G) Notice that an appeal described in clause (D) requires
evidence relevant to the true tax value of the taxpayer's
property as of the assessment date that is the basis for the
taxes payable on that property.
The department of local government finance shall provide the
explanation required by this subdivision to each county
treasurer.
(8) A checklist that shows:
(A) homestead credits under IC 6-1.1-20.4, IC 6-3.5-6-13, or
another law and all property tax deductions; and
(B) whether each homestead credit and property tax
deduction applies in the current statement for the property
transmitted under subsection (a).
(9) This subdivision applies to any property for which a
deduction or credit is listed under subdivision (8) if the notice
required under this subdivision was not provided to a taxpayer
on a reconciling statement under IC 6-1.1-22.5-12. The
statement must include in 2010, 2011, and 2012 a notice that
must be returned by the taxpayer to the county auditor with the
taxpayer's verification of the items required by this subdivision.
The notice must explain the tax consequences and applicable
penalties if a taxpayer unlawfully claims a standard deduction
under IC 6-1.1-12-37 on:
(A) more than one (1) parcel of property; or
(B) property that is not the taxpayer's principal place of
residence or is otherwise not eligible for the standard
deduction.
The notice must include a place for the taxpayer to indicate,
under penalties of perjury, for each deduction and credit listed
under subdivision (8), whether the property is eligible for the
deduction or credit listed under subdivision (8). The notice must
also include a place for each individual who qualifies the
property for a deduction or credit listed in subdivision (8) to
indicate the name of the individual and the name of the
individual's spouse (if any), as the names appear in the records
of the United States Social Security Administration for the
purposes of the issuance of a Social Security card and Social
Security number (or that they use as their legal names when
they sign their names on legal documents), and either the last
five (5) digits of each individual's Social Security number or, if
an individual does not have a Social Security number, the
numbers required from the individual under
IC 6-1.1-12-37(e)(4)(B). The notice must explain that the
taxpayer must complete and return the notice with the required
information and that failure to complete and return the notice
may result in disqualification of property for deductions and
credits listed in subdivision (8), must explain how to return the
notice, and must be on a separate form printed on paper that is
a different color than the tax statement. The notice must be
prepared in the form prescribed by the department of local
government finance and include any additional information
required by the department of local government finance. This
subdivision expires January 1, 2015.
(c) The county treasurer may mail or transmit the statement one
(1) time each year at least fifteen (15) days before the date on which
the first or only installment is due. Whenever a person's tax liability
for a year is due in one (1) installment under IC 6-1.1-7-7 or section
9 of this chapter, a statement that is mailed must include the date on
which the installment is due and denote the amount of money to be
paid for the installment. Whenever a person's tax liability is due in
two (2) installments, a statement that is mailed must contain the dates
on which the first and second installments are due and denote the
amount of money to be paid for each installment. If a statement is
returned to the county treasurer as undeliverable and the forwarding
order is expired, the county treasurer shall notify the county auditor
of this fact. Upon receipt of the county treasurer's notice, the county
auditor may, at the county auditor's discretion, treat the property as
not being eligible for any deductions under IC 6-1.1-12 or any
homestead credits under IC 6-1.1-20.4 and IC 6-3.5-6-13.
(d) All payments of property taxes and special assessments shall
be made to the county treasurer. The county treasurer, when
authorized by the board of county commissioners, may open
temporary offices for the collection of taxes in cities and towns in the
county other than the county seat.
(e) The county treasurer, county auditor, and county assessor shall
cooperate to generate the information to be included in the statement
under subsection (b).
(f) The information to be included in the statement under
subsection (b) must be simply and clearly presented and
understandable to the average individual.
(g) After December 31, 2007, a reference in a law or rule to
IC 6-1.1-22-8 (expired January 1, 2008, and repealed) shall be treated
as a reference to this section.
(h) Transmission of statements and other information under this
subsection applies in a county only if the county legislative body
adopts an authorizing ordinance. Subject to subsection (i), in a
county in which an ordinance is adopted under this subsection for
property taxes and special assessments first due and payable after
2009, a person may direct the county treasurer and county auditor to
transmit the following to the person by electronic mail:
(1) A statement that would otherwise be sent by the county
treasurer to the person by regular mail under subsection (a)(1),
including a statement that reflects installment payment due
dates under section 9.5 or 9.7 of this chapter.
(2) A provisional tax statement that would otherwise be sent by
the county treasurer to the person by regular mail under
IC 6-1.1-22.5-6.
(3) A reconciling tax statement that would otherwise be sent by
the county treasurer to the person by regular mail under any of
the following:
(A) Section 9 of this chapter.
(B) Section 9.7 of this chapter.
(C) IC 6-1.1-22.5-12, including a statement that reflects
installment payment due dates under IC 6-1.1-22.5-18.5.
(4) A statement that would otherwise be sent by the county
auditor to the person by regular mail under IC 6-1.1-17-3(b).
(5) Any other information that:
(A) concerns the property taxes or special assessments; and
(B) would otherwise be sent:
(i) by the county treasurer or the county auditor to the
person by regular mail; and
(ii) before the last date the property taxes or special
assessments may be paid without becoming delinquent.
(i) For property with respect to which more than one (1) person is
liable for property taxes and special assessments, subsection (h)
applies only if all the persons liable for property taxes and special
assessments designate the electronic mail address for only one (1)
individual authorized to receive the statements and other information
referred to in subsection (h).
(j) Before 2010, the department of local government finance shall
create a form to be used to implement subsection (h). The county
treasurer and county auditor shall:
(1) make the form created under this subsection available to the
public;
(2) transmit a statement or other information by electronic mail
under subsection (h) to a person who, at least thirty (30) days
before the anticipated general mailing date of the statement or
other information, files the form created under this subsection:
(A) with the county treasurer; or
(B) with the county auditor; and
(3) publicize the availability of the electronic mail option under
this subsection through appropriate media in a manner
reasonably designed to reach members of the public.
(k) The form referred to in subsection (j) must:
(1) explain that a form filed as described in subsection (j)(2)
remains in effect until the person files a replacement form to:
(A) change the person's electronic mail address; or
(B) terminate the electronic mail option under subsection
(h); and
(2) allow a person to do at least the following with respect to
the electronic mail option under subsection (h):
(A) Exercise the option.
(B) Change the person's electronic mail address.
(C) Terminate the option.
(D) For a person other than an individual, designate the
electronic mail address for only one (1) individual
authorized to receive the statements and other information
referred to in subsection (h).
(E) For property with respect to which more than one (1)
person is liable for property taxes and special assessments,
designate the electronic mail address for only one (1)
individual authorized to receive the statements and other
information referred to in subsection (h).
(l) The form created under subsection (j) is considered filed with
the county treasurer or the county auditor on the postmark date. If the
postmark is missing or illegible, the postmark is considered to be one
(1) day before the date of receipt of the form by the county treasurer
or the county auditor.
(m) The county treasurer shall maintain a record that shows at
least the following:
(1) Each person to whom a statement or other information is
transmitted by electronic mail under this section.
(2) The information included in the statement.
(3) Whether the person received the statement. As added by P.L.162-2006, SEC.16. Amended by P.L.3-2008,
SEC.53; P.L.146-2008, SEC.251; P.L.1-2009, SEC.46;
P.L.136-2009, SEC.7; P.L.87-2009, SEC.7; P.L.1-2010, SEC.31.
IC 6-1.1-22-8.2 Donations of taxpayers in county with consolidated city; ordinance
Sec. 8.2. (a) This section applies to a county containing a
consolidated city.
(b) The legislative body of a county may adopt an ordinance:
(1) allowing a taxpayer to include a donation of money to the
county with a payment under section 9 of this chapter;
(2) establishing a separate fund to receive donations under this
section; and
(3) establishing a board of at least five (5) members to
determine permissible expenditures by the county from the fund
established under subdivision (2).
(c) If an ordinance is adopted under subsection (b), the treasurer
of the adopting county shall transfer donations received under this
section to the fund established under subsection (b)(2). Money in the
fund at the end of a fiscal year does not revert to the county's general
fund. As added by P.L.54-1990, SEC.1.
IC 6-1.1-22-8.3 Donation procedure notice
Sec. 8.3. If an ordinance is adopted under section 8.2 of this
chapter, the treasurer of the adopting county shall include with each
statement mailed under section 8.1 of this chapter a notice
describing:
(1) the manner in which a taxpayer may donate money to the
county under section 8.2 of this chapter; and
(2) the permissible expenditures of money donated under
section 8.2 of this chapter. As added by P.L.54-1990, SEC.2. Amended by P.L.3-2008, SEC.54.
IC 6-1.1-22-8.5 Deductions; contents of tax statements; notice of ineligibility
Sec. 8.5. The county treasurer shall include on every statement
mailed under section 8.1 of this chapter the following language: "If
any circumstances have changed that would make you ineligible for
a deduction that you have been allowed in the exemption block on
this tax bill, you must notify the county auditor. If such a change in
circumstances has occurred and you have not notified the county
auditor, the deduction will be disallowed and you will be liable for
taxes and penalties on the amount deducted.". As added by Acts 1982, P.L.44, SEC.8. Amended by P.L.3-2008,
SEC.55.
IC 6-1.1-22-9 Tax installment due dates; exceptions; delinquent penalty
Sec. 9. (a) Except as provided in subsection (b), the property taxes
assessed for a year under this article are due in two (2) equal
installments on May 10 and November 10 of the following year.
(b) Subsection (a) does not apply if any of the following apply to
the property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) IC 6-1.1-7-7.
(4) Section 9.5 of this chapter.
(5) Section 9.7 of this chapter.
(c) A county council may adopt an ordinance to require a person
to pay the person's property tax liability in one (1) installment, if the
tax liability for a particular year is less than twenty-five dollars
($25). If the county council has adopted such an ordinance, then
whenever a tax statement mailed under section 8.1 of this chapter
shows that the person's property tax liability for a year is less than
twenty-five dollars ($25) for the property covered by that statement,
the tax liability for that year is due in one (1) installment on May 10
of that year.
(d) If the county treasurer receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) before the county treasurer mails or
transmits statements under section 8.1 of this chapter, the county
treasurer may:
(1) mail or transmit the statements without regard to the
pendency of the appeal and, if the resolution of the appeal by
the department of local government finance results in changes
in levies, mail or transmit reconciling statements under
subsection (e); or
(2) delay the mailing or transmission of statements under
section 8.1 of this chapter so that:
(A) the due date of the first installment that would otherwise
be due under subsection (a) is delayed by not more than
sixty (60) days; and
(B) all statements reflect any changes in levies that result
from the resolution of the appeal by the department of local
government finance.
(e) A reconciling statement under subsection (d)(1) must indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not reflect
the resolution of the appeal under IC 6-1.1-18.5-12(d) by the
department of local government finance;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), the adjusted amount that is payable by
the taxpayer:
(A) as a final reconciliation of all amounts due for the year;
and
(B) not later than:
(i) November 10; or
(ii) the date or dates established under section 9.5 of this
chapter; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under IC 6-1.1-26.
(f) If property taxes are not paid on or before the due date, the
penalties prescribed in IC 6-1.1-37-10 shall be added to the
delinquent taxes.
(g) Notwithstanding any other law, a property tax liability of less
than five dollars ($5) is increased to five dollars ($5). The difference
between the actual liability and the five dollar ($5) amount that
appears on the statement is a statement processing charge. The
statement processing charge is considered a part of the tax liability.
(h) This subsection applies only if a statement for payment of
property taxes and special assessments by electronic mail is
transmitted to a person under section 8.1(h) of this chapter. If a
response to the transmission of electronic mail to a person indicates
that the electronic mail was not received, the county treasurer shall
mail to the person a hard copy of the statement in the manner
required by section 8.1(a) of this chapter for persons who do not opt
to receive statements by electronic mail. The due date for the
property taxes and special assessments under a statement mailed to
a person under this subsection is the due date indicated in the
statement transmitted to the person by electronic mail.
(i) In a county in which an authorizing ordinance is adopted under
section 8.1(h) of this chapter, a person may direct the county
treasurer to transmit a reconciling statement under subsection (d)(1)
by electronic mail under section 8.1(h) of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.57-1986,
SEC.3; P.L.61-1991, SEC.1; P.L.1-2004, SEC.35 and P.L.23-2004,
SEC.38; P.L.67-2006, SEC.7; P.L.1-2007, SEC.47; P.L.219-2007,
SEC.64; P.L.3-2008, SEC.56; P.L.146-2008, SEC.252; P.L.87-2009,
SEC.8.
IC 6-1.1-22-9.5 Alternative schedule of installment payments
Sec. 9.5. (a) This section applies only to property taxes first due
and payable in a year that begins after December 31, 2003:
(1) with respect to a homestead (as defined in IC 6-1.1-12-37);
and
(2) that are not payable in one (1) installment under section 9(c)
of this chapter.
(b) At any time before the mailing or transmission of tax
statements for a year under section 8.1 of this chapter, a county may
petition the department of local government finance to establish a
schedule of installments for the payment of property taxes with
respect to:
(1) real property that are based on the assessment of the
property in the immediately preceding year; or
(2) a mobile home or manufactured home that is not assessed as
real property that are based on the assessment of the property in
the current year.
The county fiscal body (as defined in IC 36-1-2-6) must approve a
petition under this subsection.
(c) The department of local government finance:
(1) may not establish a date for:
(A) an installment payment that is earlier than May 10 of the
year in which the tax statement is mailed or transmitted;
(B) the first installment payment that is later than November
10 of the year in which the tax statement is mailed or
transmitted; or
(C) the last installment payment that is later than May 10 of
the year immediately following the year in which the tax
statement is mailed or transmitted; and
(2) shall:
(A) prescribe the form of the petition under subsection (b);
(B) determine the information required on the form; and
(C) notify the county fiscal body, the county auditor, and the
county treasurer of the department's determination on the
petition not later than twenty (20) days after receiving the
petition.
(d) Revenue from property taxes paid under this section in the
year immediately following the year in which the tax statement is
mailed or transmitted under section 8.1 of this chapter:
(1) is not considered in the determination of a levy excess under
IC 6-1.1-18.5-17 or IC 20-44-3 for the year in which the
property taxes are paid; and
(2) may be:
(A) used to repay temporary loans entered into by a political
subdivision for; and
(B) expended for any other reason by a political subdivision
in the year the revenue is received under an appropriation
from;
the year in which the tax statement is mailed or transmitted
under section 8.1 of this chapter. As added by P.L.1-2004, SEC.36 and P.L.23-2004, SEC.39. Amended
by P.L.67-2006, SEC.8; P.L.2-2006, SEC.65; P.L.1-2007, SEC.48;
P.L.3-2008, SEC.57; P.L.146-2008, SEC.253.
IC 6-1.1-22-9.7 Payment of taxes by monthly installment plan or automatic
deduction from an account with a financial institution; county
treasurer responsibilities
Sec. 9.7. (a) As used in this section, "current year" refers to the
calendar year in which property taxes are first due and payable and
are subject to payment under this section:
(1) by automatic deduction from an account of the taxpayer that
is held by a financial institution; or
(2) under a monthly installment plan.
(b) As used in this section, "monthly installment plan" means a
plan that:
(1) is adopted under this section;
(2) provides for the monthly payment of tax liability; and
(3) does not involve an automatic deduction from an account of
the taxpayer that is held by a financial institution.
(c) As used in this section, "preceding year" refers to the calendar
year that immediately precedes the current year.
(d) As used in this section, "tax liability" includes liability for
special assessments and refers to liability for property taxes after the
application of all allowed deductions and credits.
(e) After June 30, 2009, the county fiscal body (as defined in
IC 36-1-2-6) may at any time adopt an ordinance to allow all county
taxpayers to pay one (1) or more installments of property taxes by
any combination of the following:
(1) Automatic monthly deductions from an account of the
taxpayer that is held by a financial institution.
(2) Payments under a monthly installment plan.
(f) An ordinance adopted under subsection (e):
(1) may apply to more than one (1) calendar year; and
(2) must include at least the following:
(A) Identification of the property tax installment or
installments for which payment:
(i) by automatic deduction from an account of the taxpayer
that is held by a financial institution; or
(ii) under a monthly installment plan;
is authorized.
(B) Provisions for notice to county taxpayers of the option
to pay one (1) or more property tax installments:
(i) by automatic deduction from an account of the taxpayer
that is held by a financial institution; or
(ii) under a monthly installment plan.
(C) Authority for the county treasurer to make available to
county taxpayers a form to be completed by a taxpayer and
submitted to the county treasurer to:
(i) direct the county treasurer to accept payment of the
taxpayer's property taxes by automatic deduction from an
account of the taxpayer that is held by a financial
institution; and
(ii) authorize the financial institution that holds the
taxpayer's account to deduct monthly the appropriate
amount from the account and to pay that amount to the
county treasurer.
However, this clause applies only if the county fiscal body
has adopted an ordinance under this section to allow
taxpayers to pay property taxes by automatic deductions
from an account of the taxpayer that is held by a financial
institution.
(D) Authority for the county treasurer to accept payment of
the taxpayer's property taxes under a monthly installment
plan. However, this clause applies only if the county fiscal
body has adopted an ordinance under this section to allow
taxpayers to pay property taxes by monthly installment
payments under a monthly installment plan.
An ordinance adopted under subsection (e) may include a provision
authorizing taxpayers to make monthly deductions or monthly
installment payments in an amount determined by the taxpayer that
is different from the amount otherwise determined by the county
treasurer under subsection (h), (i), (j), or (k).
(g) If an ordinance is adopted under subsection (e) to allow
taxpayers to pay property taxes by automatic deductions from an
account of the taxpayer that is held by a financial institution, the
county treasurer shall provide to each county taxpayer that submits
to the county treasurer the form referred to in subsection (f)(2)(C) a
statement that includes at least the following:
(1) The amount to be deducted monthly from the taxpayer's
account.
(2) Identification of the day each month, as chosen by the
taxpayer, when the deduction will be made.
(3) A calculation of the amount to be deducted.
(4) An explanation of the manner in which property taxes for
the current year will be reconciled under subsection (n) and
notice that any property tax payments for the current year made
by the taxpayer by means other than automatic deduction from
the taxpayer's account will be taken into account in the
reconciliation.
(5) An explanation of the penalties that apply if there are
insufficient funds in the taxpayer's account to cover one (1) or
more automatic deductions.
(h) This subsection applies only if the county treasurer determines
that at the time the calculation under subsection (g)(3) is made the
amount of tax liability for the current year has not been determined.
Subject to subsections (i) and (j), the county treasurer shall do the
following:
(1) Determine the following:
(A) For a parcel of real property, the most recently
determined amount of tax liability that applied to the parcel
for the preceding year.
(B) For a personal property return, the most recently
determined amount of tax liability that applied for the
personal property return for the same location for the
preceding year.
(C) For distributable property, the most recently determined
amount of tax liability that applied with respect to the
statement filed by the taxpayer under IC 6-1.1-8-19 for the
preceding year.
(D) For a mobile home subject to IC 6-1.1-7, the most
recently determined amount of tax liability that applied to
the mobile home for the preceding year.
(2) Determine the amount of the monthly deduction from the
account of the taxpayer that is held by a financial institution or
the amount due under a monthly installment plan in the amount
determined in the last STEP of the following STEPS:
STEP ONE: Determine under subdivision (1) the amount of
tax liability that applied for the preceding year.
STEP TWO: Determine the quotient of:
(i) the number of property tax installments for the current
year identified in the ordinance under subsection (f)(2)(A);
divided by
(ii) the total number of property tax installments for the
current year.
STEP THREE: Multiply the STEP ONE result by the STEP
TWO result.
STEP FOUR: Determine the quotient of:
(i) the STEP THREE result; divided by
(ii) the number of monthly deductions or, in the case of
payments under a monthly installment plan, the number of
monthly installments.
(i) The county treasurer may determine the monthly deduction or
the amount of the monthly installment due under a monthly
installment plan in an amount different from the amount determined
under subsection (h) if the county treasurer determines that changes
in circumstances have caused the amount determined under
subsection (h) to differ substantially from the tax liability likely to be
determined for the current year.
(j) This subsection applies only if before an ordinance is adopted
under subsection (e) the county treasurer determines to use
provisional property tax statements under IC 6-1.1-22.5 for the
current year. For purposes of determining the amount of the monthly
deduction from the account of the taxpayer that is held by a financial
institution or the amount of the taxpayer's monthly installment
payment under a monthly installment plan, the county treasurer shall
substitute for the tax liability that applied to the parcel for the
preceding year under subsection (h) the tax liability to be indicated
on the provisional statement.
(k) This subsection applies only if the county treasurer determines
that at the time the calculation under subsection (g)(3) is made the
amount of tax liability for the current year has been determined. The
amount of the monthly deduction from the account of the taxpayer
that is held by a financial institution or the amount of the taxpayer's
monthly installment payment under a monthly installment plan is the
amount of the tax liability for the current year payable in the
installment or installments identified in the ordinance under
subsection (f)(2)(A) divided by the number of monthly deductions.
(l) Tax liability paid under this section by automatic deduction
from an account of the taxpayer that is held by a financial institution
is not finally discharged and the person has not paid the tax until the
taxpayer's account is charged for the payment.
(m) Penalties apply under IC 6-1.1-37-10 as specified in this
section to taxes payable by automatic deduction from an account of
the taxpayer that is held by a financial institution or by monthly
installment payments under a monthly installment plan under this
section.
(n) After the last monthly deduction from an account of a taxpayer
that is held by a financial institution or last monthly installment
payment under a monthly installment plan under this section for the
current year has been made and after the amount of tax liability for
the current year has been determined, the county treasurer shall issue
a reconciling statement to the taxpayer. Each reconciling statement
must indicate at least the following:
(1) The sum of:
(A) the taxpayer's actual tax liability for the current year;
plus
(B) any penalty that applies for the current year.
(2) The total amount paid for the current year by automatic
deductions, monthly installment payments under a monthly
installment plan, and by means other than automatic deductions
or monthly installment payments.
(3) If the amount under subdivision (1) exceeds the amount
under subdivision (2), the deficiency is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than thirty (30) days after the date of the
reconciling statement.
(4) If the amount under subdivision (2) exceeds the amount
under subdivision (1), that the county treasurer will apply the
excess as a credit against the taxpayer's tax liability for the
immediately succeeding calendar year unless the taxpayer
makes a claim for refund of the excess under IC 6-1.1-26.
(o) The county treasurer shall deposit the tax collections under
this section under IC 5-13-6-3(a). The collections must remain in the
funds in which they are deposited until the county auditor makes the
distributions to the appropriate taxing units at the semiannual
settlements under IC 6-1.1-27. However, this subsection does not
prohibit a county treasurer from making an advance to a political
subdivision under IC 5-13-6-3 of a portion of the taxes collected.
(p) IC 6-1.1-15:
(1) does not apply to a statement provided under subsection (g);
and
(2) applies to a reconciling statement issued under subsection
(n).
(q) The following apply to a taxpayer that makes automatic
monthly deductions or monthly installments under this section:
(1) If a taxpayer makes automatic monthly deductions or
monthly installments of property taxes in the amount
determined by the county treasurer under subsection (h), (i), (j),
or (k), the taxpayer's property tax payments shall not be
considered delinquent for purposes of IC 6-1.1-37-10 and the
taxpayer is not subject to penalties under that section.
(2) If:
(A) a taxpayer makes automatic monthly deductions or
monthly installments of property taxes in an amount that is
less than the amount determined by the county treasurer
under subsection (h), (i), (j), or (k); and
(B) the total amount of property taxes paid by the taxpayer
under automatic monthly deductions, monthly installments,
or any other method by the May or November due date is
less than the amount determined by the county treasurer
under subsection (h), (i), (j), or (k) that should have been
paid by the taxpayer for the May or November due date;
the penalty provisions of IC 6-1.1-37-10 apply to the delinquent
property taxes.
(r) IC 6-1.1-37-10 applies to any amounts due under a reconciling
statement issued under subsection (n) that are not paid within thirty
(30) days after the date of the reconciling statement, as required
under subsection (n)(3).
(s) For purposes of IC 6-1.1-24-1(a)(1):
(1) property taxes to be paid by automatic deduction or by
monthly installments under a monthly installment plan under
this section before June of the current year are considered to be
the taxpayer's spring installment of property taxes; and
(2) payment on a reconciling statement issued under subsection
(n) is considered to be due before the due date of the first
installment of property taxes payable in the year immediately
following the current year. As added by P.L.118-2008, SEC.1. Amended by P.L.87-2009, SEC.9.
IC 6-1.1-22-10 Liability for taxes; actions to collect
Sec. 10. (a) A person who is liable for property taxes under
IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost,
and collection expenses, including reasonable attorney's fees and
court costs, resulting from late payment of the taxes.
(b) A person's liability under this section may be enforced by any
legal remedy, including a civil lawsuit instituted by a county
treasurer or a county executive to collect delinquent taxes. One (1)
action may be initiated to collect all taxes, penalties, cost, and
collection expenses levied against a person in the same county for
one (1) or more years. However, an action may not be initiated to
enforce the collection of taxes after ten (10) years from the first
Monday in May of the year in which the taxes first became due. An
action initiated within the ten (10) year period may be prosecuted to
termination. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.68-1993,
SEC.1. IC 6-1.1-22-11 Lienholders; payment of delinquent taxes; penalties and costs
Sec. 11. A holder of a lien of record on any real property on which
taxes are delinquent may pay the delinquent taxes, penalties, and
cost. The amount so paid is an additional lien on the real property in
favor of the lienholder and is collectible, with interest at ten percent
(10%) per annum from the time of payment, in the same manner as
the original lien. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.169-2006,
SEC.11.
IC 6-1.1-22-12 Receipt for payment of tax or special assessment
Sec. 12. (a) When a property owner pays the taxes or special
assessments levied against any property, and a receipt is provided by
the county treasurer, the receipt shall be on a form prescribed or
approved by the state board of accounts. The receipt shall contain:
(1) the name of the person liable for the amount paid;
(2) the amount paid;
(3) the year for which the payment is made; and
(4) a description of the property which corresponds to the
description used on the tax duplicate.
(b) If the county treasurer does not provide a receipt, the treasurer
shall maintain records containing the date and amount paid per parcel
or property description as used on the tax duplicate.
(c) Notwithstanding subsection (b), a taxpayer is entitled to a
validated receipt upon request.
(d) When a person other than the property owner pays any
property taxes or special assessment levied against the property, the
county treasurer shall, if the payor requests, provide a receipt in a
form prescribed or approved by the state board of accounts.
(e) If a receipt for the payment of property taxes or a special
assessment is lost or destroyed, the entry in the register of taxes and
special assessments or the entry on the tax duplicate may be
presented as evidence of payment in lieu of the receipt. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1991,
SEC.2; P.L.30-1994, SEC.2.
IC 6-1.1-22-12.1 Liability for costs of dishonored payment drafts
Sec. 12.1. If:
(1) a property owner or a person acting on behalf of a property
owner tenders a draft to the county treasurer for the payment of
the taxes or special assessments levied against any property;
and
(2) the draft is dishonored upon presentation for payment;
any costs incurred by the county treasurer because of the dishonoring
of the draft are a liability of the taxpayer, which may be entered on
the tax duplicate for the property. If entered on the tax duplicate, the
amount of the liability is subject to interest, penalty, and collection
in the same manner as all other special assessments. As added by P.L.57-1993, SEC.10.
IC 6-1.1-22-13 State liens; civil suits
Sec. 13. (a) The state acquires a lien on each tract of real property
for all property taxes levied against the tract, including the land
under an improvement or appurtenance described in IC 6-1.1-2-4(b),
and all subsequent penalties and cost resulting from the taxes. This
lien attaches on the assessment date of the year for which the taxes
are assessed. The lien is not affected by any sale or transfer of the
tract, including the land under an improvement or appurtenance
described in IC 6-1.1-2-4(b), including the sale, exchange, or lease
of the tract under IC 36-1-11.
(b) The lien of the state for taxes, penalties, and cost continues for
ten (10) years from May 10 of the year in which the taxes first
become due. However, if any proceeding is instituted to enforce the
lien within the ten (10) year period, the limitation is extended, if
necessary, to permit the termination of the proceeding.
(c) The lien of the state inures to taxing units which impose the
property taxes on which the lien is based, and the lien is superior to
all other liens.
(d) A taxing unit described in subsection (c) may institute a civil
suit against a person or an entity liable for delinquent property taxes.
The taxing unit may, after obtaining a judgment, collect:
(1) delinquent real property taxes;
(2) penalties due to the delinquency; and
(3) costs and expenses incurred in collecting the delinquent
property tax, including reasonable attorney's fees and court
costs approved by a court with jurisdiction. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.61, SEC.1; P.L.60-1988, SEC.2; P.L.68-1993, SEC.2;
P.L.51-1997, SEC.6.
IC 6-1.1-22-13.5 Political subdivision liens; civil suits
Sec. 13.5. (a) A political subdivision acquires a lien on each tract
of real property for:
(1) all special assessments levied against the tract, including the
land under an improvement or appurtenance described in
IC 6-1.1-2-4(b); and
(2) all subsequent penalties and costs resulting from the special
assessments.
The lien attaches on the installment due date of the year for which
the special assessments are certified for collection. The lien is not
affected by any sale or transfer of the tract, including the land under
an improvement or appurtenance described in IC 6-1.1-2-4(b), and
including the sale, exchange, or lease of the tract under IC 36-1-11.
(b) The lien of the political subdivision for special assessments,
penalties, and costs continues for ten (10) years from May 10 of the
year in which special assessments first become due. However, if any
proceeding is instituted to enforce the lien within the ten (10) year
period, the limitation is extended, if necessary, to permit the
termination of the proceeding.
(c) The lien of the state inures to political subdivisions that
impose the special assessments on which the lien is based, and the
lien is superior to all other liens except the lien of the state for
property taxes.
(d) A political subdivision described in subsection (c) may
institute a civil suit against a person or an entity liable for delinquent
special assessments. The political subdivision may, after obtaining
a judgment, collect:
&nb
