IC 6-1.1-36
Chapter 36. Miscellaneous Assessment and Collection Provisions
IC 6-1.1-36-1 Notice by mail
Sec. 1. If a notice is required to be given by mail under the general
assessment provisions of this article, the day on which the notice is
deposited in the United States mail is the day notice is given. The
notice shall be given by first class mail. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.84-1989,
SEC.1.
IC 6-1.1-36-1.5 When documents other than payments are considered filed
Sec. 1.5. (a) Subject to subsections (b) and (c), and except as
provided in subsection (d), a document, including a form, a return,
or a writing of any type, which must be filed by a due date under this
article or IC 6-1.5, is considered to be filed by the due date if the
document is:
(1) received on or before the due date by the appropriate
recipient;
(2) deposited in United States first class mail:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) postmarked by the United States Postal Service as
mailed on or before the due date;
(3) deposited with a nationally recognized express parcel carrier
and is:
(A) properly addressed to the appropriate recipient; and
(B) verified by the express parcel carrier as:
(i) paid in full for final delivery; and
(ii) received by the express parcel carrier on or before the
due date; or
(4) deposited to be mailed through United States registered
mail, United States certified mail, or United States certificate of
mailing:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) with a date of registration, certification, or certificate, as
evidenced by any record authenticated by the United States
Postal Service, on or before the due date.
For purposes of this subsection, "postmarked" does not mean the date
printed by a postage meter that affixes postage to the envelope or
package containing a payment.
(b) If a document is mailed through the United States mail and is
physically received after the due date without a legible correct
postmark, the person who mailed the document is considered to have
filed the document on or before the due date if the person can show
by reasonable evidence that the document was deposited in the
United States mail on or before the due date.
(c) If a document is sent via the United States mail or a nationally
recognized express parcel carrier but is not received by the
designated recipient, the person who sent the document is considered
to have filed the document on or before the due date if the person:
(1) can show by reasonable evidence that the document was
deposited in the United States mail, or with the express parcel
carrier, on or before the due date; and
(2) files a duplicate document within thirty (30) days after the
date the person is notified that the document was not received.
(d) This section does not apply to a payment addressed in
IC 6-1.1-37-10(f). As added by P.L.154-2006, SEC.53.
IC 6-1.1-36-2 Legal services for township assessor
Sec. 2. If a township assessor needs legal services, he may use the
attorney appointed by the trustee of the township, or the legal
services may be provided by the county. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-3 Certain irregularities not to affect validity of assessment
Sec. 3. (a) A township assessor's assessment or a county assessor's
assessment of property is valid even if:
(1) the assessor does not complete, or notify the county auditor
of, the assessment by the time prescribed under IC 6-1.1-3 or
IC 6-1.1-4;
(2) there is an irregularity or informality in the manner in which
the assessor makes the assessment; or
(3) there is an irregularity or informality in the tax list.
An irregularity or informality in the assessment or the tax list may be
corrected at any time.
(b) This section does not release a township assessor or county
assessor from any duty to give notice or from any penalty imposed
on the assessor by law for the assessor's failure to make the assessor's
return within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.29; P.L.6-1997, SEC.124; P.L.146-2008, SEC.285.
IC 6-1.1-36-4 Affidavits to compel production of books or records
Sec. 4. (a) An assessing official or a representative of the
department of local government finance may file an affidavit with a
circuit court of this state if:
(1) the official or representative has requested that a person give
information or produce books or records; and
(2) the person has not complied with the request.
The affidavit must state that the person has not complied with the
request.
(b) When an affidavit is filed under subsection (a), the circuit
court shall issue a writ which directs the person to appear at the
office of the official or representative and to give the requested
information or produce the requested books or records. The
appropriate county sheriff shall serve the writ. A person who
disobeys the writ is guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a
writ is not issued, all costs shall be charged to the county in which
the circuit court proceedings are held, and the board of
commissioners of that county shall allow a claim for the costs. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.41-1993,
SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259;
P.L.146-2008, SEC.286.
IC 6-1.1-36-5 Officials authorized to administer oath
Sec. 5. In order to discharge their official duties, the following
officials may administer oaths and affirmations:
(1) County assessors.
(2) Township assessors.
(3) County auditors.
(4) Members of a county property tax assessment board of
appeals.
(5) Members of the Indiana board. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.126; P.L.198-2001, SEC.90; P.L.146-2008, SEC.287.
IC 6-1.1-36-6 Fiduciaries; filing personal property tax return
Sec. 6. If, subsequent to the assessment date in any year, a person
receives possession or control of personal property in a fiduciary
capacity, he shall ascertain whether a personal property return for
that year has been filed. If a return is required but has not been filed,
the fiduciary shall file the required return within sixty (60) days after
the date on which he receives possession or control of the property. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-7 Real property taxes assessed against political subdivisions or state;
cancellation; compromise; distribution of receipts
Sec. 7. (a) The department of local government finance may
cancel any property taxes assessed against real property owned by a
county, township, city, or town if a petition requesting that the
department cancel the taxes is submitted by the auditor, assessor, and
treasurer of the county in which the real property is located.
(b) The department of local government finance may cancel any
property taxes assessed against real property owned by this state if
a petition requesting that the department cancel the taxes is submitted
by:
(1) the governor; or
(2) the chief administrative officer of the state agency which
supervises the real property.
However, if the petition is submitted by the chief administrative
officer of a state agency, the governor must approve the petition.
(c) The department of local government finance may compromise
the amount of property taxes, together with any interest or penalties
on those taxes, assessed against the fixed or distributable property
owned by a bankrupt railroad, which is under the jurisdiction of:
(1) a federal court under 11 U.S.C. 1163;
(2) Chapter X of the Acts of Congress Relating to Bankruptcy
(11 U.S.C. 701-799); or
(3) a comparable bankruptcy law.
(d) After making a compromise under subsection (c) and after
receiving payment of the compromised amount, the department of
local government finance shall distribute to each county treasurer an
amount equal to the product of:
(1) the compromised amount; multiplied by
(2) a fraction, the numerator of which is the total of the
particular county's property tax levies against the railroad for
the compromised years, and the denominator of which is the
total of all property tax levies against the railroad for the
compromised years.
(e) After making the distribution under subsection (d), the
department of local government finance shall direct the auditors of
each county to remove from the tax rolls the amount of all property
taxes assessed against the bankrupt railroad for the compromised
years.
(f) The county auditor of each county receiving money under
subsection (d) shall allocate that money among the county's taxing
districts. The auditor shall allocate to each taxing district an amount
equal to the product of:
(1) the amount of money received by the county under
subsection (d); multiplied by
(2) a fraction, the numerator of which is the total of the taxing
district's property tax levies against the railroad for the
compromised years, and the denominator of which is the total
of all property tax levies against the railroad in that county for
the compromised years.
(g) The money allocated to each taxing district shall be
apportioned and distributed among the taxing units of that taxing
district in the same manner and at the same time that property taxes
are apportioned and distributed.
(h) The department of local government finance may, with the
approval of the attorney general, compromise the amount of property
taxes, together with any interest or penalties on those taxes, assessed
against property owned by a person that has a case pending under
state or federal bankruptcy law. Property taxes that are compromised
under this section shall be distributed and allocated at the same time
and in the same manner as regularly collected property taxes. The
department of local government finance may compromise property
taxes under this subsection only if:
(1) a petition is filed with the department of local government
finance that requests the compromise and is signed and
approved by the assessor, auditor, and treasurer of each county
and the assessor of each township (if any) that is entitled to
receive any part of the compromised taxes;
(2) the compromise significantly advances the time of payment
of the taxes; and
(3) the compromise is in the best interest of the state and the
taxing units that are entitled to receive any part of the
compromised taxes.
(i) A taxing unit that receives funds under this section is not
required to include the funds in its budget estimate for any budget
year which begins after the budget year in which it receives the
funds.
(j) A county treasurer, with the consent of the county auditor and
the county assessor, may compromise the amount of property taxes,
interest, or penalties owed in a county by an entity that has a case
pending under Title 11 of the United States Code (Bankruptcy Code)
by accepting a single payment that must be at least seventy-five
percent (75%) of the total amount owed in the county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.75, SEC.1; P.L.69-1983, SEC.9; P.L.5-1988, SEC.45;
P.L.30-1994, SEC.6; P.L.90-2002, SEC.260; P.L.146-2008,
SEC.288.
IC 6-1.1-36-8 Free official service
Sec. 8. When an officer is required to perform a service under
chapter 22, 23, 24, 25, 26, or 27 of this article and a fee is not
provided for that service, the officer shall perform the service
without charge. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-9 Failure to make official certificate or perform clerical duty within
time required; effect
Sec. 9. An officer's failure to make an official certificate or to
perform a clerical duty within the time required under chapter 22, 23,
24, 25, 26, or 27 of this article does not, except where otherwise
expressly provided by law, affect the validity of an assessment, tax
levy, or tax collection. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-10 Taxes uncollectible because of erroneous proceeding
Sec. 10. If the taxes for a year on any property which is subject to
taxation under this article cannot be collected because of an
erroneous proceeding, the amount of the taxes, together with any
penalties, interest, or costs carried forward on account of those taxes,
shall be added to the amount to be collected the following year. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.33, SEC.5.
IC 6-1.1-36-11 Quitclaim deed from state
Sec. 11. The governor shall, in the name of this state and as
governor, execute and deliver a quitclaim deed to the record owner
of real property if:
(1) the record owner requests the deed;
(2) the auditor and the recorder of the county in which the real
property is located each file with the governor a verified
statement which contains:
(A) a complete legal description of the real property; and
(B) a declaration that the records in the auditor's and
recorder's office indicate that the state does not claim an
interest in the real property;
(3) the land office division of the department of administration
files with the governor a verified statement which contains a
declaration that the records in the office do not indicate that the
state claims an interest in the real property; and
(4) the record owner pays:
(A) the department of administration consideration for the
deed in the amount of one dollar ($1); and
(B) the necessary expenses incurred in preparing and
executing the deed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.3-1989,
SEC.38.
IC 6-1.1-36-12 Contracts for discovery of omitted property; fund for additional
receipts; use of fund
Sec. 12. (a) A board of county commissioners, a county assessor,
or a township assessor (if any) may enter into a contract for the
discovery of property that has been undervalued or omitted from
assessment. The contract must prohibit payment to the contractor for
discovery of undervaluation or omission with respect to a parcel or
personal property return before all appeals of the assessment of the
parcel or the assessment under the return have been finalized. The
contract may require the contractor to:
(1) examine and verify the accuracy of personal property
returns filed by taxpayers with the county assessor or a
township assessor of a township in the county; and
(2) compare a return with the books of the taxpayer and with
personal property owned, held, possessed, controlled, or
occupied by the taxpayer.
(b) This subsection applies if funds are not appropriated for
payment of services performed under a contract described in
subsection (a). The county auditor may create a special nonreverting
fund in which the county treasurer shall deposit the amount of taxes,
including penalties and interest, that result from additional
assessments on undervalued or omitted property collected from all
taxing jurisdictions in the county after deducting the amount of any
property tax credits that reduce the owner's property tax liability for
the undervalued or omitted property. The fund remains in existence
during the term of the contract. Distributions shall be made from the
fund without appropriation only for the following purposes:
(1) All contract fees and other costs related to the contract.
(2) After the payments required by subdivision (1) have been
made and the contract has expired, the county auditor shall
distribute all money remaining in the fund to the appropriate
taxing units in the county using the property tax rates of each
taxing unit in effect at the time of the distribution.
(c) A board of county commissioners, a county assessor, or a
township assessor may not contract for services under subsection (a)
on a percentage basis. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.178-2002,
SEC.39; P.L.154-2006, SEC.54; P.L.146-2008, SEC.289.
IC 6-1.1-36-13 List of lands and lots within limits of newly formed political
subdivision
Sec. 13. When a political subdivision is formed, the auditor of the
county in which the political subdivision is situated shall, at the
written request of the legislative body of the political subdivision,
prepare a list of all the lands and lots within the limits of the political
subdivision, and the county auditor shall deliver the list to the
appropriate township assessor, or the county assessor if there is no
township assessor for the township, on or before the assessment date
which immediately follows the date of incorporation. The county
auditor shall use the records in the auditor's office in order to
compile the list. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.8-1989,
SEC.26; P.L.25-1995, SEC.54; P.L.146-2008, SEC.290.
IC 6-1.1-36-14
Reserved
IC 6-1.1-36-15
Reserved
IC 6-1.1-36-16
Approval upon finding all property taxes paid; certificate of
clearance; other evidence of payment
Sec. 16. (a) A court may allow or approve a final report or
account of:
(1) a receiver;
(2) a trustee in dissolution;
(3) a trustee in bankruptcy;
(4) a commissioner appointed for the sale of real estate; or
(5) any other officer acting under the authority and supervision
of a court;
only if the account or final report shows and the court finds that all
property taxes on real property have been paid or otherwise satisfied.
(b) A fiduciary described in subsection (a) shall provide proof to
a court that all property taxes on real property for which the due date
has passed as of the date that the account or report is approved have
been paid or satisfied. The fiduciary shall request the county
treasurer of the county where real property is located to issue a
certificate of clearance certifying that all property taxes that are due
and payable have been paid or satisfied. The certificate shall be
issued by the county treasurer within three (3) business days after
request on a form provided by the state board of accounts. When
issued, the certificate is conclusive proof that property taxes are not
due.
(c) If the county treasurer of the county where real property is
located fails to issue a certificate of clearance under subsection (b)
within thirty (30) days after request, a fiduciary may provide
evidence to a court that demonstrates that property taxes on real
property are not due. Upon approval by the court, the evidence is
conclusive proof of payment or satisfaction of the tax imposed by
this article.
(d) The state board of accounts shall provide forms to county
treasurers, as needed, to carry out subsection (b). As added by P.L.56-1996, SEC.9.
IC 6-1.1-36-17 Notice of ineligibility for standard deduction or homestead credit;
collection of adjustments in tax due; nonreverting fund
Sec. 17. (a) As used in this section, "nonreverting fund" refers to
a nonreverting fund established under subsection (c).
(b) Each county auditor that makes a determination that property
was not eligible for a standard deduction under IC 6-1.1-12-37 or a
homestead credit under IC 6-1.1-20.9 (repealed) in a particular year
shall notify the county treasurer of the determination. The county
auditor shall issue a notice of taxes, interest, and penalties due to the
owner and include a statement that the payment is to be made
payable to the county auditor. The notice must require full payment
of the amount owed within thirty (30) days.
(c) Each county auditor shall establish a nonreverting fund. Upon
collection of the adjustment in tax due (and any interest and penalties
on that amount) after the termination of a deduction or credit as
specified in subsection (b), the county treasurer shall deposit that
amount in the nonreverting fund. Any part of the amount that is not
collected by the due date shall be placed on the tax duplicate for the
affected property and collected in the same manner as other property
taxes. The adjustment in tax due (and any interest and penalties on
that amount) after the termination of a deduction or credit as
specified in subsection (b) shall be deposited in the nonreverting
fund only in the first year in which that amount is collected.
(d) The amount to be deposited in the nonreverting fund includes
adjustments in the tax due as a result of the termination of deductions
or credits available only for property that satisfies the eligibility for
a standard deduction under IC 6-1.1-12-37 or a homestead credit
under IC 6-1.1-20.9 (repealed), including the following:
(1) Supplemental deductions under IC 6-1.1-12-37.5.
(2) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-1.1-26,
IC 6-3.5-6-13, IC 6-3.5-6-32, IC 6-3.5-7-13.1, or IC 6-3.5-7-26,
or any other law.
(3) Credit for excessive property taxes under IC 6-1.1-20.6-7.5
or IC 6-1.1-20.6-8.5.
Any amount paid that exceeds the amount required to be deposited
in the nonreverting fund shall be distributed as property taxes.
(e) Money in the nonreverting fund shall be treated as
miscellaneous revenue. Distributions shall be made from the
nonreverting fund established under this section upon appropriation
by the county fiscal body and shall be made only for the following
purposes:
(1) Fees and other costs incurred by the county auditor to
discover property that is eligible for a standard deduction under
IC 6-1.1-12-37 or a homestead credit under IC 6-1.1-20.9
(repealed).
(2) Other expenses of the office of the county auditor.
(3) The cost of preparing, sending, and processing notices
described in IC 6-1.1-22-8.1(b)(9) and checklists or notices
described in IC 6-1.1-22.5-12(d).
The amount of deposits in a reverting fund, the balance of a
nonreverting fund, and expenditures from a reverting fund may not
be considered in establishing the budget of the office of the county
auditor or in setting property tax levies that will be used in any part
to fund the office of the county auditor. As added by P.L.87-2009, SEC.14.
IC 6-1.1-36
Chapter 36. Miscellaneous Assessment and Collection Provisions
IC 6-1.1-36-1 Notice by mail
Sec. 1. If a notice is required to be given by mail under the general
assessment provisions of this article, the day on which the notice is
deposited in the United States mail is the day notice is given. The
notice shall be given by first class mail. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.84-1989,
SEC.1.
IC 6-1.1-36-1.5 When documents other than payments are considered filed
Sec. 1.5. (a) Subject to subsections (b) and (c), and except as
provided in subsection (d), a document, including a form, a return,
or a writing of any type, which must be filed by a due date under this
article or IC 6-1.5, is considered to be filed by the due date if the
document is:
(1) received on or before the due date by the appropriate
recipient;
(2) deposited in United States first class mail:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) postmarked by the United States Postal Service as
mailed on or before the due date;
(3) deposited with a nationally recognized express parcel carrier
and is:
(A) properly addressed to the appropriate recipient; and
(B) verified by the express parcel carrier as:
(i) paid in full for final delivery; and
(ii) received by the express parcel carrier on or before the
due date; or
(4) deposited to be mailed through United States registered
mail, United States certified mail, or United States certificate of
mailing:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) with a date of registration, certification, or certificate, as
evidenced by any record authenticated by the United States
Postal Service, on or before the due date.
For purposes of this subsection, "postmarked" does not mean the date
printed by a postage meter that affixes postage to the envelope or
package containing a payment.
(b) If a document is mailed through the United States mail and is
physically received after the due date without a legible correct
postmark, the person who mailed the document is considered to have
filed the document on or before the due date if the person can show
by reasonable evidence that the document was deposited in the
United States mail on or before the due date.
(c) If a document is sent via the United States mail or a nationally
recognized express parcel carrier but is not received by the
designated recipient, the person who sent the document is considered
to have filed the document on or before the due date if the person:
(1) can show by reasonable evidence that the document was
deposited in the United States mail, or with the express parcel
carrier, on or before the due date; and
(2) files a duplicate document within thirty (30) days after the
date the person is notified that the document was not received.
(d) This section does not apply to a payment addressed in
IC 6-1.1-37-10(f). As added by P.L.154-2006, SEC.53.
IC 6-1.1-36-2 Legal services for township assessor
Sec. 2. If a township assessor needs legal services, he may use the
attorney appointed by the trustee of the township, or the legal
services may be provided by the county. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-3 Certain irregularities not to affect validity of assessment
Sec. 3. (a) A township assessor's assessment or a county assessor's
assessment of property is valid even if:
(1) the assessor does not complete, or notify the county auditor
of, the assessment by the time prescribed under IC 6-1.1-3 or
IC 6-1.1-4;
(2) there is an irregularity or informality in the manner in which
the assessor makes the assessment; or
(3) there is an irregularity or informality in the tax list.
An irregularity or informality in the assessment or the tax list may be
corrected at any time.
(b) This section does not release a township assessor or county
assessor from any duty to give notice or from any penalty imposed
on the assessor by law for the assessor's failure to make the assessor's
return within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.29; P.L.6-1997, SEC.124; P.L.146-2008, SEC.285.
IC 6-1.1-36-4 Affidavits to compel production of books or records
Sec. 4. (a) An assessing official or a representative of the
department of local government finance may file an affidavit with a
circuit court of this state if:
(1) the official or representative has requested that a person give
information or produce books or records; and
(2) the person has not complied with the request.
The affidavit must state that the person has not complied with the
request.
(b) When an affidavit is filed under subsection (a), the circuit
court shall issue a writ which directs the person to appear at the
office of the official or representative and to give the requested
information or produce the requested books or records. The
appropriate county sheriff shall serve the writ. A person who
disobeys the writ is guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a
writ is not issued, all costs shall be charged to the county in which
the circuit court proceedings are held, and the board of
commissioners of that county shall allow a claim for the costs. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.41-1993,
SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259;
P.L.146-2008, SEC.286.
IC 6-1.1-36-5 Officials authorized to administer oath
Sec. 5. In order to discharge their official duties, the following
officials may administer oaths and affirmations:
(1) County assessors.
(2) Township assessors.
(3) County auditors.
(4) Members of a county property tax assessment board of
appeals.
(5) Members of the Indiana board. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.126; P.L.198-2001, SEC.90; P.L.146-2008, SEC.287.
IC 6-1.1-36-6 Fiduciaries; filing personal property tax return
Sec. 6. If, subsequent to the assessment date in any year, a person
receives possession or control of personal property in a fiduciary
capacity, he shall ascertain whether a personal property return for
that year has been filed. If a return is required but has not been filed,
the fiduciary shall file the required return within sixty (60) days after
the date on which he receives possession or control of the property. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-7 Real property taxes assessed against political subdivisions or state;
cancellation; compromise; distribution of receipts
Sec. 7. (a) The department of local government finance may
cancel any property taxes assessed against real property owned by a
county, township, city, or town if a petition requesting that the
department cancel the taxes is submitted by the auditor, assessor, and
treasurer of the county in which the real property is located.
(b) The department of local government finance may cancel any
property taxes assessed against real property owned by this state if
a petition requesting that the department cancel the taxes is submitted
by:
(1) the governor; or
(2) the chief administrative officer of the state agency which
supervises the real property.
However, if the petition is submitted by the chief administrative
officer of a state agency, the governor must approve the petition.
(c) The department of local government finance may compromise
the amount of property taxes, together with any interest or penalties
on those taxes, assessed against the fixed or distributable property
owned by a bankrupt railroad, which is under the jurisdiction of:
(1) a federal court under 11 U.S.C. 1163;
(2) Chapter X of the Acts of Congress Relating to Bankruptcy
(11 U.S.C. 701-799); or
(3) a comparable bankruptcy law.
(d) After making a compromise under subsection (c) and after
receiving payment of the compromised amount, the department of
local government finance shall distribute to each county treasurer an
amount equal to the product of:
(1) the compromised amount; multiplied by
(2) a fraction, the numerator of which is the total of the
particular county's property tax levies against the railroad for
the compromised years, and the denominator of which is the
total of all property tax levies against the railroad for the
compromised years.
(e) After making the distribution under subsection (d), the
department of local government finance shall direct the auditors of
each county to remove from the tax rolls the amount of all property
taxes assessed against the bankrupt railroad for the compromised
years.
(f) The county auditor of each county receiving money under
subsection (d) shall allocate that money among the county's taxing
districts. The auditor shall allocate to each taxing district an amount
equal to the product of:
(1) the amount of money received by the county under
subsection (d); multiplied by
(2) a fraction, the numerator of which is the total of the taxing
district's property tax levies against the railroad for the
compromised years, and the denominator of which is the total
of all property tax levies against the railroad in that county for
the compromised years.
(g) The money allocated to each taxing district shall be
apportioned and distributed among the taxing units of that taxing
district in the same manner and at the same time that property taxes
are apportioned and distributed.
(h) The department of local government finance may, with the
approval of the attorney general, compromise the amount of property
taxes, together with any interest or penalties on those taxes, assessed
against property owned by a person that has a case pending under
state or federal bankruptcy law. Property taxes that are compromised
under this section shall be distributed and allocated at the same time
and in the same manner as regularly collected property taxes. The
department of local government finance may compromise property
taxes under this subsection only if:
(1) a petition is filed with the department of local government
finance that requests the compromise and is signed and
approved by the assessor, auditor, and treasurer of each county
and the assessor of each township (if any) that is entitled to
receive any part of the compromised taxes;
(2) the compromise significantly advances the time of payment
of the taxes; and
(3) the compromise is in the best interest of the state and the
taxing units that are entitled to receive any part of the
compromised taxes.
(i) A taxing unit that receives funds under this section is not
required to include the funds in its budget estimate for any budget
year which begins after the budget year in which it receives the
funds.
(j) A county treasurer, with the consent of the county auditor and
the county assessor, may compromise the amount of property taxes,
interest, or penalties owed in a county by an entity that has a case
pending under Title 11 of the United States Code (Bankruptcy Code)
by accepting a single payment that must be at least seventy-five
percent (75%) of the total amount owed in the county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.75, SEC.1; P.L.69-1983, SEC.9; P.L.5-1988, SEC.45;
P.L.30-1994, SEC.6; P.L.90-2002, SEC.260; P.L.146-2008,
SEC.288.
IC 6-1.1-36-8 Free official service
Sec. 8. When an officer is required to perform a service under
chapter 22, 23, 24, 25, 26, or 27 of this article and a fee is not
provided for that service, the officer shall perform the service
without charge. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-9 Failure to make official certificate or perform clerical duty within
time required; effect
Sec. 9. An officer's failure to make an official certificate or to
perform a clerical duty within the time required under chapter 22, 23,
24, 25, 26, or 27 of this article does not, except where otherwise
expressly provided by law, affect the validity of an assessment, tax
levy, or tax collection. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-10 Taxes uncollectible because of erroneous proceeding
Sec. 10. If the taxes for a year on any property which is subject to
taxation under this article cannot be collected because of an
erroneous proceeding, the amount of the taxes, together with any
penalties, interest, or costs carried forward on account of those taxes,
shall be added to the amount to be collected the following year. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.33, SEC.5.
IC 6-1.1-36-11 Quitclaim deed from state
Sec. 11. The governor shall, in the name of this state and as
governor, execute and deliver a quitclaim deed to the record owner
of real property if:
(1) the record owner requests the deed;
(2) the auditor and the recorder of the county in which the real
property is located each file with the governor a verified
statement which contains:
(A) a complete legal description of the real property; and
(B) a declaration that the records in the auditor's and
recorder's office indicate that the state does not claim an
interest in the real property;
(3) the land office division of the department of administration
files with the governor a verified statement which contains a
declaration that the records in the office do not indicate that the
state claims an interest in the real property; and
(4) the record owner pays:
(A) the department of administration consideration for the
deed in the amount of one dollar ($1); and
(B) the necessary expenses incurred in preparing and
executing the deed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.3-1989,
SEC.38.
IC 6-1.1-36-12 Contracts for discovery of omitted property; fund for additional
receipts; use of fund
Sec. 12. (a) A board of county commissioners, a county assessor,
or a township assessor (if any) may enter into a contract for the
discovery of property that has been undervalued or omitted from
assessment. The contract must prohibit payment to the contractor for
discovery of undervaluation or omission with respect to a parcel or
personal property return before all appeals of the assessment of the
parcel or the assessment under the return have been finalized. The
contract may require the contractor to:
(1) examine and verify the accuracy of personal property
returns filed by taxpayers with the county assessor or a
township assessor of a township in the county; and
(2) compare a return with the books of the taxpayer and with
personal property owned, held, possessed, controlled, or
occupied by the taxpayer.
(b) This subsection applies if funds are not appropriated for
payment of services performed under a contract described in
subsection (a). The county auditor may create a special nonreverting
fund in which the county treasurer shall deposit the amount of taxes,
including penalties and interest, that result from additional
assessments on undervalued or omitted property collected from all
taxing jurisdictions in the county after deducting the amount of any
property tax credits that reduce the owner's property tax liability for
the undervalued or omitted property. The fund remains in existence
during the term of the contract. Distributions shall be made from the
fund without appropriation only for the following purposes:
(1) All contract fees and other costs related to the contract.
(2) After the payments required by subdivision (1) have been
made and the contract has expired, the county auditor shall
distribute all money remaining in the fund to the appropriate
taxing units in the county using the property tax rates of each
taxing unit in effect at the time of the distribution.
(c) A board of county commissioners, a county assessor, or a
township assessor may not contract for services under subsection (a)
on a percentage basis. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.178-2002,
SEC.39; P.L.154-2006, SEC.54; P.L.146-2008, SEC.289.
IC 6-1.1-36-13 List of lands and lots within limits of newly formed political
subdivision
Sec. 13. When a political subdivision is formed, the auditor of the
county in which the political subdivision is situated shall, at the
written request of the legislative body of the political subdivision,
prepare a list of all the lands and lots within the limits of the political
subdivision, and the county auditor shall deliver the list to the
appropriate township assessor, or the county assessor if there is no
township assessor for the township, on or before the assessment date
which immediately follows the date of incorporation. The county
auditor shall use the records in the auditor's office in order to
compile the list. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.8-1989,
SEC.26; P.L.25-1995, SEC.54; P.L.146-2008, SEC.290.
IC 6-1.1-36-14
Reserved
IC 6-1.1-36-15
Reserved
IC 6-1.1-36-16
Approval upon finding all property taxes paid; certificate of
clearance; other evidence of payment
Sec. 16. (a) A court may allow or approve a final report or
account of:
(1) a receiver;
(2) a trustee in dissolution;
(3) a trustee in bankruptcy;
(4) a commissioner appointed for the sale of real estate; or
(5) any other officer acting under the authority and supervision
of a court;
only if the account or final report shows and the court finds that all
property taxes on real property have been paid or otherwise satisfied.
(b) A fiduciary described in subsection (a) shall provide proof to
a court that all property taxes on real property for which the due date
has passed as of the date that the account or report is approved have
been paid or satisfied. The fiduciary shall request the county
treasurer of the county where real property is located to issue a
certificate of clearance certifying that all property taxes that are due
and payable have been paid or satisfied. The certificate shall be
issued by the county treasurer within three (3) business days after
request on a form provided by the state board of accounts. When
issued, the certificate is conclusive proof that property taxes are not
due.
(c) If the county treasurer of the county where real property is
located fails to issue a certificate of clearance under subsection (b)
within thirty (30) days after request, a fiduciary may provide
evidence to a court that demonstrates that property taxes on real
property are not due. Upon approval by the court, the evidence is
conclusive proof of payment or satisfaction of the tax imposed by
this article.
(d) The state board of accounts shall provide forms to county
treasurers, as needed, to carry out subsection (b). As added by P.L.56-1996, SEC.9.
IC 6-1.1-36-17 Notice of ineligibility for standard deduction or homestead credit;
collection of adjustments in tax due; nonreverting fund
Sec. 17. (a) As used in this section, "nonreverting fund" refers to
a nonreverting fund established under subsection (c).
(b) Each county auditor that makes a determination that property
was not eligible for a standard deduction under IC 6-1.1-12-37 or a
homestead credit under IC 6-1.1-20.9 (repealed) in a particular year
shall notify the county treasurer of the determination. The county
auditor shall issue a notice of taxes, interest, and penalties due to the
owner and include a statement that the payment is to be made
payable to the county auditor. The notice must require full payment
of the amount owed within thirty (30) days.
(c) Each county auditor shall establish a nonreverting fund. Upon
collection of the adjustment in tax due (and any interest and penalties
on that amount) after the termination of a deduction or credit as
specified in subsection (b), the county treasurer shall deposit that
amount in the nonreverting fund. Any part of the amount that is not
collected by the due date shall be placed on the tax duplicate for the
affected property and collected in the same manner as other property
taxes. The adjustment in tax due (and any interest and penalties on
that amount) after the termination of a deduction or credit as
specified in subsection (b) shall be deposited in the nonreverting
fund only in the first year in which that amount is collected.
(d) The amount to be deposited in the nonreverting fund includes
adjustments in the tax due as a result of the termination of deductions
or credits available only for property that satisfies the eligibility for
a standard deduction under IC 6-1.1-12-37 or a homestead credit
under IC 6-1.1-20.9 (repealed), including the following:
(1) Supplemental deductions under IC 6-1.1-12-37.5.
(2) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-1.1-26,
IC 6-3.5-6-13, IC 6-3.5-6-32, IC 6-3.5-7-13.1, or IC 6-3.5-7-26,
or any other law.
(3) Credit for excessive property taxes under IC 6-1.1-20.6-7.5
or IC 6-1.1-20.6-8.5.
Any amount paid that exceeds the amount required to be deposited
in the nonreverting fund shall be distributed as property taxes.
(e) Money in the nonreverting fund shall be treated as
miscellaneous revenue. Distributions shall be made from the
nonreverting fund established under this section upon appropriation
by the county fiscal body and shall be made only for the following
purposes:
(1) Fees and other costs incurred by the county auditor to
discover property that is eligible for a standard deduction under
IC 6-1.1-12-37 or a homestead credit under IC 6-1.1-20.9
(repealed).
(2) Other expenses of the office of the county auditor.
(3) The cost of preparing, sending, and processing notices
described in IC 6-1.1-22-8.1(b)(9) and checklists or notices
described in IC 6-1.1-22.5-12(d).
The amount of deposits in a reverting fund, the balance of a
nonreverting fund, and expenditures from a reverting fund may not
be considered in establishing the budget of the office of the county
auditor or in setting property tax levies that will be used in any part
to fund the office of the county auditor. As added by P.L.87-2009, SEC.14.
IC 6-1.1-36
Chapter 36. Miscellaneous Assessment and Collection Provisions
IC 6-1.1-36-1 Notice by mail
Sec. 1. If a notice is required to be given by mail under the general
assessment provisions of this article, the day on which the notice is
deposited in the United States mail is the day notice is given. The
notice shall be given by first class mail. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.84-1989,
SEC.1.
IC 6-1.1-36-1.5 When documents other than payments are considered filed
Sec. 1.5. (a) Subject to subsections (b) and (c), and except as
provided in subsection (d), a document, including a form, a return,
or a writing of any type, which must be filed by a due date under this
article or IC 6-1.5, is considered to be filed by the due date if the
document is:
(1) received on or before the due date by the appropriate
recipient;
(2) deposited in United States first class mail:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) postmarked by the United States Postal Service as
mailed on or before the due date;
(3) deposited with a nationally recognized express parcel carrier
and is:
(A) properly addressed to the appropriate recipient; and
(B) verified by the express parcel carrier as:
(i) paid in full for final delivery; and
(ii) received by the express parcel carrier on or before the
due date; or
(4) deposited to be mailed through United States registered
mail, United States certified mail, or United States certificate of
mailing:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) with a date of registration, certification, or certificate, as
evidenced by any record authenticated by the United States
Postal Service, on or before the due date.
For purposes of this subsection, "postmarked" does not mean the date
printed by a postage meter that affixes postage to the envelope or
package containing a payment.
(b) If a document is mailed through the United States mail and is
physically received after the due date without a legible correct
postmark, the person who mailed the document is considered to have
filed the document on or before the due date if the person can show
by reasonable evidence that the document was deposited in the
United States mail on or before the due date.
(c) If a document is sent via the United States mail or a nationally
recognized express parcel carrier but is not received by the
designated recipient, the person who sent the document is considered
to have filed the document on or before the due date if the person:
(1) can show by reasonable evidence that the document was
deposited in the United States mail, or with the express parcel
carrier, on or before the due date; and
(2) files a duplicate document within thirty (30) days after the
date the person is notified that the document was not received.
(d) This section does not apply to a payment addressed in
IC 6-1.1-37-10(f). As added by P.L.154-2006, SEC.53.
IC 6-1.1-36-2 Legal services for township assessor
Sec. 2. If a township assessor needs legal services, he may use the
attorney appointed by the trustee of the township, or the legal
services may be provided by the county. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-3 Certain irregularities not to affect validity of assessment
Sec. 3. (a) A township assessor's assessment or a county assessor's
assessment of property is valid even if:
(1) the assessor does not complete, or notify the county auditor
of, the assessment by the time prescribed under IC 6-1.1-3 or
IC 6-1.1-4;
(2) there is an irregularity or informality in the manner in which
the assessor makes the assessment; or
(3) there is an irregularity or informality in the tax list.
An irregularity or informality in the assessment or the tax list may be
corrected at any time.
(b) This section does not release a township assessor or county
assessor from any duty to give notice or from any penalty imposed
on the assessor by law for the assessor's failure to make the assessor's
return within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.29; P.L.6-1997, SEC.124; P.L.146-2008, SEC.285.
IC 6-1.1-36-4 Affidavits to compel production of books or records
Sec. 4. (a) An assessing official or a representative of the
department of local government finance may file an affidavit with a
circuit court of this state if:
(1) the official or representative has requested that a person give
information or produce books or records; and
(2) the person has not complied with the request.
The affidavit must state that the person has not complied with the
request.
(b) When an affidavit is filed under subsection (a), the circuit
court shall issue a writ which directs the person to appear at the
office of the official or representative and to give the requested
information or produce the requested books or records. The
appropriate county sheriff shall serve the writ. A person who
disobeys the writ is guilty of contempt of court.
(c) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a
writ is not issued, all costs shall be charged to the county in which
the circuit court proceedings are held, and the board of
commissioners of that county shall allow a claim for the costs. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.41-1993,
SEC.29; P.L.6-1997, SEC.125; P.L.90-2002, SEC.259;
P.L.146-2008, SEC.286.
IC 6-1.1-36-5 Officials authorized to administer oath
Sec. 5. In order to discharge their official duties, the following
officials may administer oaths and affirmations:
(1) County assessors.
(2) Township assessors.
(3) County auditors.
(4) Members of a county property tax assessment board of
appeals.
(5) Members of the Indiana board. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.126; P.L.198-2001, SEC.90; P.L.146-2008, SEC.287.
IC 6-1.1-36-6 Fiduciaries; filing personal property tax return
Sec. 6. If, subsequent to the assessment date in any year, a person
receives possession or control of personal property in a fiduciary
capacity, he shall ascertain whether a personal property return for
that year has been filed. If a return is required but has not been filed,
the fiduciary shall file the required return within sixty (60) days after
the date on which he receives possession or control of the property. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-7 Real property taxes assessed against political subdivisions or state;
cancellation; compromise; distribution of receipts
Sec. 7. (a) The department of local government finance may
cancel any property taxes assessed against real property owned by a
county, township, city, or town if a petition requesting that the
department cancel the taxes is submitted by the auditor, assessor, and
treasurer of the county in which the real property is located.
(b) The department of local government finance may cancel any
property taxes assessed against real property owned by this state if
a petition requesting that the department cancel the taxes is submitted
by:
(1) the governor; or
(2) the chief administrative officer of the state agency which
supervises the real property.
However, if the petition is submitted by the chief administrative
officer of a state agency, the governor must approve the petition.
(c) The department of local government finance may compromise
the amount of property taxes, together with any interest or penalties
on those taxes, assessed against the fixed or distributable property
owned by a bankrupt railroad, which is under the jurisdiction of:
(1) a federal court under 11 U.S.C. 1163;
(2) Chapter X of the Acts of Congress Relating to Bankruptcy
(11 U.S.C. 701-799); or
(3) a comparable bankruptcy law.
(d) After making a compromise under subsection (c) and after
receiving payment of the compromised amount, the department of
local government finance shall distribute to each county treasurer an
amount equal to the product of:
(1) the compromised amount; multiplied by
(2) a fraction, the numerator of which is the total of the
particular county's property tax levies against the railroad for
the compromised years, and the denominator of which is the
total of all property tax levies against the railroad for the
compromised years.
(e) After making the distribution under subsection (d), the
department of local government finance shall direct the auditors of
each county to remove from the tax rolls the amount of all property
taxes assessed against the bankrupt railroad for the compromised
years.
(f) The county auditor of each county receiving money under
subsection (d) shall allocate that money among the county's taxing
districts. The auditor shall allocate to each taxing district an amount
equal to the product of:
(1) the amount of money received by the county under
subsection (d); multiplied by
(2) a fraction, the numerator of which is the total of the taxing
district's property tax levies against the railroad for the
compromised years, and the denominator of which is the total
of all property tax levies against the railroad in that county for
the compromised years.
(g) The money allocated to each taxing district shall be
apportioned and distributed among the taxing units of that taxing
district in the same manner and at the same time that property taxes
are apportioned and distributed.
(h) The department of local government finance may, with the
approval of the attorney general, compromise the amount of property
taxes, together with any interest or penalties on those taxes, assessed
against property owned by a person that has a case pending under
state or federal bankruptcy law. Property taxes that are compromised
under this section shall be distributed and allocated at the same time
and in the same manner as regularly collected property taxes. The
department of local government finance may compromise property
taxes under this subsection only if:
(1) a petition is filed with the department of local government
finance that requests the compromise and is signed and
approved by the assessor, auditor, and treasurer of each county
and the assessor of each township (if any) that is entitled to
receive any part of the compromised taxes;
(2) the compromise significantly advances the time of payment
of the taxes; and
(3) the compromise is in the best interest of the state and the
taxing units that are entitled to receive any part of the
compromised taxes.
(i) A taxing unit that receives funds under this section is not
required to include the funds in its budget estimate for any budget
year which begins after the budget year in which it receives the
funds.
(j) A county treasurer, with the consent of the county auditor and
the county assessor, may compromise the amount of property taxes,
interest, or penalties owed in a county by an entity that has a case
pending under Title 11 of the United States Code (Bankruptcy Code)
by accepting a single payment that must be at least seventy-five
percent (75%) of the total amount owed in the county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.75, SEC.1; P.L.69-1983, SEC.9; P.L.5-1988, SEC.45;
P.L.30-1994, SEC.6; P.L.90-2002, SEC.260; P.L.146-2008,
SEC.288.
IC 6-1.1-36-8 Free official service
Sec. 8. When an officer is required to perform a service under
chapter 22, 23, 24, 25, 26, or 27 of this article and a fee is not
provided for that service, the officer shall perform the service
without charge. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-9 Failure to make official certificate or perform clerical duty within
time required; effect
Sec. 9. An officer's failure to make an official certificate or to
perform a clerical duty within the time required under chapter 22, 23,
24, 25, 26, or 27 of this article does not, except where otherwise
expressly provided by law, affect the validity of an assessment, tax
levy, or tax collection. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-36-10 Taxes uncollectible because of erroneous proceeding
Sec. 10. If the taxes for a year on any property which is subject to
taxation under this article cannot be collected because of an
erroneous proceeding, the amount of the taxes, together with any
penalties, interest, or costs carried forward on account of those taxes,
shall be added to the amount to be collected the following year. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.33, SEC.5.
IC 6-1.1-36-11 Quitclaim deed from state
Sec. 11. The governor shall, in the name of this state and as
governor, execute and deliver a quitclaim deed to the record owner
of real property if:
(1) the record owner requests the deed;
(2) the auditor and the recorder of the county in which the real
property is located each file with the governor a verified
statement which contains:
(A) a complete legal description of the real property; and
(B) a declaration that the records in the auditor's and
recorder's office indicate that the state does not claim an
interest in the real property;
(3) the land office division of the department of administration
files with the governor a verified statement which contains a
declaration that the records in the office do not indicate that the
state claims an interest in the real property; and
(4) the record owner pays:
(A) the department of administration consideration for the
deed in the amount of one dollar ($1); and
(B) the necessary expenses incurred in preparing and
executing the deed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.3-1989,
SEC.38.
IC 6-1.1-36-12 Contracts for discovery of omitted property; fund for additional
receipts; use of fund
Sec. 12. (a) A board of county commissioners, a county assessor,
or a township assessor (if any) may enter into a contract for the
discovery of property that has been undervalued or omitted from
assessment. The contract must prohibit payment to the contractor for
discovery of undervaluation or omission with respect to a parcel or
personal property return before all appeals of the assessment of the
parcel or the assessment under the return have been finalized. The
contract may require the contractor to:
(1) examine and verify the accuracy of personal property
returns filed by taxpayers with the county assessor or a
township assessor of a township in the county; and
(2) compare a return with the books of the taxpayer and with
personal property owned, held, possessed, controlled, or
occupied by the taxpayer.
(b) This subsection applies if funds are not appropriated for
payment of services performed under a contract described in
subsection (a). The county auditor may create a special nonreverting
fund in which the county treasurer shall deposit the amount of taxes,
including penalties and interest, that result from additional
assessments on undervalued or omitted property collected from all
taxing jurisdictions in the county after deducting the amount of any
property tax credits that reduce the owner's property tax liability for
the undervalued or omitted property. The fund remains in existence
during the term of the contract. Distributions shall be made from the
fund without appropriation only for the following purposes:
(1) All contract fees and other costs related to the contract.
(2) After the payments required by subdivision (1) have been
made and the contract has expired, the county auditor shall
distribute all money remaining in the fund to the appropriate
taxing units in the county using the property tax rates of each
taxing unit in effect at the time of the distribution.
(c) A board of county commissioners, a county assessor, or a
township assessor may not contract for services under subsection (a)
on a percentage basis. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.178-2002,
SEC.39; P.L.154-2006, SEC.54; P.L.146-2008, SEC.289.
IC 6-1.1-36-13 List of lands and lots within limits of newly formed political
subdivision
Sec. 13. When a political subdivision is formed, the auditor of the
county in which the political subdivision is situated shall, at the
written request of the legislative body of the political subdivision,
prepare a list of all the lands and lots within the limits of the political
subdivision, and the county auditor shall deliver the list to the
appropriate township assessor, or the county assessor if there is no
township assessor for the township, on or before the assessment date
which immediately follows the date of incorporation. The county
auditor shall use the records in the auditor's office in order to
compile the list. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.8-1989,
SEC.26; P.L.25-1995, SEC.54; P.L.146-2008, SEC.290.
IC 6-1.1-36-14
Reserved
IC 6-1.1-36-15
Reserved
IC 6-1.1-36-16
Approval upon finding all property taxes paid; certificate of
clearance; other evidence of payment
Sec. 16. (a) A court may allow or approve a final report or
account of:
(1) a receiver;
(2) a trustee in dissolution;
(3) a trustee in bankruptcy;
(4) a commissioner appointed for the sale of real estate; or
(5) any other officer acting under the authority and supervision
of a court;
only if the account or final report shows and the court finds that all
property taxes on real property have been paid or otherwise satisfied.
(b) A fiduciary described in subsection (a) shall provide proof to
a court that all property taxes on real property for which the due date
has passed as of the date that the account or report is approved have
been paid or satisfied. The fiduciary shall request the county
treasurer of the county where real property is located to issue a
certificate of clearance certifying that all property taxes that are due
and payable have been paid or satisfied. The certificate shall be
issued by the county treasurer within three (3) business days after
request on a form provided by the state board of accounts. When
issued, the certificate is conclusive proof that property taxes are not
due.
(c) If the county treasurer of the county where real property is
located fails to issue a certificate of clearance under subsection (b)
within thirty (30) days after request, a fiduciary may provide
evidence to a court that demonstrates that property taxes on real
property are not due. Upon approval by the court, the evidence is
conclusive proof of payment or satisfaction of the tax imposed by
this article.
(d) The state board of accounts shall provide forms to county
treasurers, as needed, to carry out subsection (b). As added by P.L.56-1996, SEC.9.
IC 6-1.1-36-17 Notice of ineligibility for standard deduction or homestead credit;
collection of adjustments in tax due; nonreverting fund
Sec. 17. (a) As used in this section, "nonreverting fund" refers to
a nonreverting fund established under subsection (c).
(b) Each county auditor that makes a determination that property
was not eligible for a standard deduction under IC 6-1.1-12-37 or a
homestead credit under IC 6-1.1-20.9 (repealed) in a particular year
shall notify the county treasurer of the determination. The county
auditor shall issue a notice of taxes, interest, and penalties due to the
owner and include a statement that the payment is to be made
payable to the county auditor. The notice must require full payment
of the amount owed within thirty (30) days.
(c) Each county auditor shall establish a nonreverting fund. Upon
collection of the adjustment in tax due (and any interest and penalties
on that amount) after the termination of a deduction or credit as
specified in subsection (b), the county treasurer shall deposit that
amount in the nonreverting fund. Any part of the amount that is not
collected by the due date shall be placed on the tax duplicate for the
affected property and collected in the same manner as other property
taxes. The adjustment in tax due (and any interest and penalties on
that amount) after the termination of a deduction or credit as
specified in subsection (b) shall be deposited in the nonreverting
fund only in the first year in which that amount is collected.
(d) The amount to be deposited in the nonreverting fund includes
adjustments in the tax due as a result of the termination of deductions
or credits available only for property that satisfies the eligibility for
a standard deduction under IC 6-1.1-12-37 or a homestead credit
under IC 6-1.1-20.9 (repealed), including the following:
(1) Supplemental deductions under IC 6-1.1-12-37.5.
(2) Homestead credits under IC 6-1.1-20.4, IC 6-3.5-1.1-26,
IC 6-3.5-6-13, IC 6-3.5-6-32, IC 6-3.5-7-13.1, or IC 6-3.5-7-26,
or any other law.
(3) Credit for excessive property taxes under IC 6-1.1-20.6-7.5
or IC 6-1.1-20.6-8.5.
Any amount paid that exceeds the amount required to be deposited
in the nonreverting fund shall be distributed as property taxes.
(e) Money in the nonreverting fund shall be treated as
miscellaneous revenue. Distributions shall be made from the
nonreverting fund established under this section upon appropriation
by the county fiscal body and shall be made only for the following
purposes:
(1) Fees and other costs incurred by the county auditor to
discover property that is eligible for a standard deduction under
IC 6-1.1-12-37 or a homestead credit under IC 6-1.1-20.9
(repealed).
(2) Other expenses of the office of the county auditor.
(3) The cost of preparing, sending, and processing notices
described in IC 6-1.1-22-8.1(b)(9) and checklists or notices
described in IC 6-1.1-22.5-12(d).
The amount of deposits in a reverting fund, the balance of a
nonreverting fund, and expenditures from a reverting fund may not
be considered in establishing the budget of the office of the county
auditor or in setting property tax levies that will be used in any part
to fund the office of the county auditor. As added by P.L.87-2009, SEC.14.
