IC 6-1.1-37
Chapter 37. Miscellaneous Penalty and Interest Provisions
IC 6-1.1-37-1 State or local government officers; failure to perform
Sec. 1. An officer of state or local government who recklessly
violates or fails to perform a duty imposed on him under:
(1) IC 6-1.1-10-1(b);
(2) IC 6-1.1-12-6;
(3) IC 6-1.1-12-7;
(4) IC 6-1.1-17-1;
(5) IC 6-1.1-17-3(a);
(6) IC 6-1.1-17-5(d)(1);
(7) IC 6-1.1-18-1;
(8) IC 6-1.1-18-5;
(9) IC 6-1.1-18-6;
(10) IC 6-1.1-20-5;
(11) IC 6-1.1-20-6;
(12) IC 6-1.1-20-7;
(13) IC 6-1.1-30-14; or
(14) IC 6-1.1-36-13;
commits a Class A misdemeanor. In addition, the officer is liable for
the damages sustained by a person as a result of the officer's
violation of the provision or the officer's failure to perform the duty. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.605; P.L.49-1996, SEC.8; P.L.198-2001, SEC.91;
P.L.1-2010, SEC.32.
IC 6-1.1-37-2 Assessment violations by public officials or employees
Sec. 2. An assessing official or a representative of the department
of local government finance who:
(1) knowingly assesses any property at more or less than what
the official or representative believes is the proper assessed
value of the property;
(2) knowingly fails to perform any of the duties imposed on the
official or representative under the general assessment
provisions of this article; or
(3) recklessly violates any of the other general assessment
provisions of this article;
commits a Class A misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
IC 6-1.1-37-3 False information in return or document; offense
Sec. 3. A person commits a Class D felony if:
(1) he makes and subscribes a property tax return, statement, or
document (except a statement described in section 4 or 5 of this
chapter) that he does not believe is correct in every material
respect; and
(2) the return, statement, or document is certified to as to the
truth of the information appearing in it. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.607.
IC 6-1.1-37-4 False claim for veteran's property tax deduction
Sec. 4. A person who makes a false statement, with intent to
obtain the property tax deduction provided in either IC 6-1.1-12-13
or IC 6-1.1-12-14, when he is not entitled to the deduction, commits
a Class B misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.608.
IC 6-1.1-37-5 False statement concerning assessment of forest land
Sec. 5. A person who recklessly makes a false statement on a
report or application described in IC 6-1.1-6 commits a Class B
misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.609.
IC 6-1.1-37-6 Class A misdemeanors related to property tax matters
Sec. 6. A person who recklessly, knowingly, or intentionally:
(1) disobeys a subpoena, or a subpoena duces tecum, issued
under the general assessment provisions of this article;
(2) refuses to give evidence when directed to do so by an
individual or board authorized under the general assessment
provisions of this article to require the evidence;
(3) fails to file a personal property return required under
IC 6-1.1-3;
(4) fails to subscribe to an oath or certificate required under the
general assessment provisions of this article;
(5) temporarily converts property which is taxable under this
article into property not taxable to evade the payment of taxes
on the converted property; or
(6) fails to file an information return required by the department
of local government finance under IC 6-1.1-4-42;
commits a Class A misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
IC 6-1.1-37-7 Personal property return; various violations and penalties
Sec. 7. (a) If a person fails to file a required personal property
return on or before the due date, the county auditor shall add a
penalty of twenty-five dollars ($25) to the person's next property tax
installment. The county auditor shall also add an additional penalty
to the taxes payable by the person if the person fails to file the
personal property return within thirty (30) days after the due date.
The amount of the additional penalty is twenty percent (20%) of the
taxes finally determined to be due with respect to the personal
property which should have been reported on the return.
(b) For purposes of this section, a personal property return is not
due until the expiration of any extension period granted by the
township or county assessor under IC 6-1.1-3-7(b).
(c) The penalties prescribed under this section do not apply to an
individual or the individual's dependents if the individual:
(1) is in the military or naval forces of the United States on the
assessment date; and
(2) is covered by the federal Soldiers' and Sailors' Civil Relief
Act.
(d) If a person subject to IC 6-1.1-3-7(d) fails to include on a
personal property return the information, if any, that the department
of local government finance requires under IC 6-1.1-3-9 or
IC 6-1.1-5-13, the county auditor shall add a penalty to the property
tax installment next due for the return. The amount of the penalty is
twenty-five dollars ($25).
(e) If the total assessed value that a person reports on a personal
property return is less than the total assessed value that the person is
required by law to report and if the amount of the undervaluation
exceeds five percent (5%) of the value that should have been
reported on the return, then the county auditor shall add a penalty of
twenty percent (20%) of the additional taxes finally determined to be
due as a result of the undervaluation. The penalty shall be added to
the property tax installment next due for the return on which the
property was undervalued. If a person has complied with all of the
requirements for claiming a deduction, an exemption, or an
adjustment for abnormal obsolescence, then the increase in assessed
value that results from a denial of the deduction, exemption, or
adjustment for abnormal obsolescence is not considered to result
from an undervaluation for purposes of this subsection.
(f) A penalty is due with an installment under subsection (a), (d),
or (e) whether or not an appeal is filed under IC 6-1.1-15-5 with
respect to the tax due on that installment. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,
SEC.10; P.L.71-1985, SEC.1; P.L.2-1998, SEC.22; P.L.90-2002,
SEC.261; P.L.146-2008, SEC.292.
IC 6-1.1-37-7.5 Failure to file personal property return
Sec. 7.5. A person who fails to provide, within forty-five (45)
days after the filing deadline, evidence of the filing of a personal
property return to the township assessor or the county assessor, as
required under IC 6-1.1-3-1(d), shall pay to the county a penalty
equal to ten percent (10%) of the tax liability. As added by Acts 1979, P.L.48, SEC.9. Amended by Acts 1980,
P.L.35, SEC.2; P.L.146-2008, SEC.293. IC 6-1.1-37-8 Vending machines without identification device
Sec. 8. A township assessor, or the county assessor if there is no
township assessor for the township, shall inform the county auditor
of any vending machine which does not, as required under
IC 6-1.1-3-8, have an identification device on its face. The county
auditor shall then add a one dollar ($1) penalty to the next property
tax installment of the person on whose premises the machine is
located. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,
SEC.294.
IC 6-1.1-37-9 Interest; tax payment deadlines in certain circumstances; penalty
for failure to meet deadline
Sec. 9. (a) This section applies when:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were originally due;
(2) the assessment upon which a taxpayer has been paying taxes
under IC 6-1.1-15-10(a)(1) or IC 6-1.1-15-10(a)(2) while a
petition for review or a judicial proceeding has been pending is
less than the assessment that results from the final
determination of the petition for review or judicial proceeding;
or
(3) the collection of certain ad valorem property taxes has been
enjoined under IC 33-26-6-2, and under the final determination
of the petition for judicial review the taxpayer is liable for at
least part of those taxes.
(b) Except as provided in subsections (c) and (g), a taxpayer shall
pay interest on the taxes the taxpayer is required to pay as a result of
an action or a determination described in subsection (a) at the rate of
ten percent (10%) per year from the original due date or dates for
those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(c) Except as provided in subsection (g), a taxpayer shall pay
interest on the taxes the taxpayer is ultimately required to pay in
excess of the amount that the taxpayer is required to pay under
IC 6-1.1-15-10(a)(1) while a petition for review or a judicial
proceeding has been pending at the overpayment rate established
under Section 6621(c)(1) of the Internal Revenue Code in effect on
the original due date or dates for those taxes from the original due
date or dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(d) With respect to an action or determination described in
subsection (a), the taxpayer shall pay the taxes resulting from that
action or determination and the interest prescribed under subsection
(b) or (c) on or before:
(1) the next May 10; or
(2) the next November 10;
whichever occurs first.
(e) A taxpayer shall, to the extent that the penalty is not waived
under section 10.7 of this chapter, begin paying the penalty
prescribed in section 10 of this chapter on the day after the date for
payment prescribed in subsection (d) if:
(1) the taxpayer has not paid the amount of taxes resulting from
the action or determination; and
(2) the taxpayer either:
(A) received notice of the taxes the taxpayer is required to
pay as a result of the action or determination at least thirty
(30) days before the date for payment; or
(B) voluntarily signed and filed an assessment return for the
taxes.
(f) If subsection (e) does not apply, a taxpayer who has not paid
the amount of taxes resulting from the action or determination shall,
to the extent that the penalty is not waived under section 10.7 of this
chapter, begin paying the penalty prescribed in section 10 of this
chapter on:
(1) the next May 10 which follows the date for payment
prescribed in subsection (d); or
(2) the next November 10 which follows the date for payment
prescribed in subsection (d);
whichever occurs first.
(g) A taxpayer is not subject to the payment of interest on real
property assessments under subsection (b) or (c) if:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were due;
(2) the assessment or the assessment increase is made as the
result of error or neglect by the assessor or by any other official
involved with the assessment of property or the collection of
property taxes; and
(3) the assessment:
(A) would have been made on the normal assessment date if
the error or neglect had not occurred; or
(B) increase would have been included in the assessment on
the normal annual assessment date if the error or neglect had
not occurred. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.76, SEC.1; P.L.63-1986, SEC.2; P.L.90-1987, SEC.1;
P.L.198-2001, SEC.92; P.L.1-2004, SEC.45 and P.L.23-2004,
SEC.48; P.L.67-2006, SEC.10; P.L.219-2007, SEC.81; P.L.1-2010,
SEC.33. IC 6-1.1-37-10 Delinquent tax penalties; reduced penalty if payment within 30
days; when payments considered to be made
Sec. 10. (a) Except as provided in sections 10.5 and 10.7 of this
chapter, if an installment of property taxes is not completely paid on
or before the due date, a penalty shall be added to the unpaid portion
in the year of the initial delinquency. The penalty is equal to an
amount determined as follows:
(1) If:
(A) an installment of real property taxes is completely paid
on or before the date thirty (30) days after the due date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous installment for the same
parcel;
the amount of the penalty is equal to five percent (5%) of the
amount of delinquent taxes.
(2) If:
(A) an installment of personal property taxes is completely
paid on or before the date thirty (30) days after the due date;
and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous installment for a personal
property tax return for property in the same taxing district;
the amount of the penalty is equal to five percent (5%) of the
amount of delinquent taxes.
(3) If subdivision (1) or (2) does not apply, the amount of the
penalty is equal to ten percent (10%) of the amount of
delinquent taxes.
(b) With respect to property taxes due in two (2) equal
installments under IC 6-1.1-22-9(a), on the day immediately
following the due dates of the first and second installments in each
year following the year of the initial delinquency, an additional
penalty equal to ten percent (10%) of any taxes remaining unpaid
shall be added. With respect to property taxes due in installments
under IC 6-1.1-22-9.5, an additional penalty equal to ten percent
(10%) of any taxes remaining unpaid shall be added on the day
immediately following each date that succeeds the last installment
due date by:
(1) six (6) months; or
(2) a multiple of six (6) months.
(c) The penalties under subsection (b) are imposed only on the
principal amount of the delinquent taxes.
(d) If the department of local government finance determines that
an emergency has occurred which precludes the mailing of the tax
statement in any county at the time set forth in IC 6-1.1-22-8.1, the
department shall establish by order a new date on which the
installment of taxes in that county is due and no installment is
delinquent if paid by the date so established.
(e) If any due date falls on a Saturday, a Sunday, a national legal
holiday recognized by the federal government, or a statewide
holiday, the act that must be performed by that date is timely if
performed by the next succeeding day that is not a Saturday, a
Sunday, or one (1) of those holidays.
(f) Subject to subsections (g) and (h), a payment to the county
treasurer is considered to have been paid by the due date if the
payment is:
(1) received on or before the due date by the county treasurer or
a collecting agent appointed by the county treasurer;
(2) deposited in United States first class mail:
(A) properly addressed to the principal office of the county
treasurer;
(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 principal office of the county
treasurer; 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;
(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 principal office of the county
treasurer;
(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; or
(5) made by an electronic funds transfer and the taxpayer's bank
account is charged 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.
(g) If a payment 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 payment is considered to have
made the payment on or before the due date if the person can show
by reasonable evidence that the payment was deposited in the United
States mail on or before the due date.
(h) If a payment 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 payment is considered
to have made the payment on or before the due date if the person:
(1) can show by reasonable evidence that the payment was
deposited in the United States mail, or with the express parcel
carrier, on or before the due date; and
(2) makes a duplicate payment within thirty (30) days after the
date the person is notified that the payment was not received. (Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.55, SEC.1.) As
amended by Acts 1978, P.L.35, SEC.1; Acts 1981, P.L.71, SEC.4;
P.L.23-1984, SEC.9; P.L.88-1995, SEC.9; P.L.154-1999, SEC.1;
P.L.90-2002, SEC.262; P.L.1-2004, SEC.46 and P.L.23-2004,
SEC.49; P.L.154-2006, SEC.55; P.L.67-2006, SEC.11; P.L.1-2007,
SEC.50; P.L.219-2007, SEC.82; P.L.3-2008, SEC.58.
IC 6-1.1-37-10.5
Repealed
(Repealed by P.L.1-2010, SEC.156.)
IC 6-1.1-37-10.7 Delinquent tax penalty waiver based on death in family;
procedure; appeal
Sec. 10.7. (a) For purposes of this section, "immediate family
member of the taxpayer" means an individual who:
(1) is the spouse, child, stepchild, parent, or stepparent of the
taxpayer, including adoptive relationships; and
(2) resides in the taxpayer's home.
(b) The county treasurer shall do the following:
(1) Waive the penalty imposed under section 10(a) of this
chapter if the taxpayer or the taxpayer's representative:
(A) petitions the county treasurer to waive the penalty not
later than thirty (30) days after the due date of the
installment subject to the penalty; and
(B) files with the petition written proof that during the seven
(7) day period ending on the installment due date the
taxpayer or an immediate family member of the taxpayer
died.
(2) Give written notice to the taxpayer or the taxpayer's
representative by mail of the treasurer's determination on the
petition not later than thirty (30) days after the petition is filed
with the treasurer.
(c) The department of local government finance shall prescribe:
(1) the form of the petition; and
(2) the type of written proof;
required under subsection (b).
(d) A taxpayer or a taxpayer's representative may appeal a
determination of the county treasurer under subsection (b) to deny a
penalty waiver by filing a notice in writing with the treasurer not
more than forty-five (45) days after the treasurer gives the taxpayer
or the taxpayer's representative notice of the determination. An
appeal initiated under this subsection is processed and determined in
the same manner that an appeal is processed and determined under
IC 6-1.1-15. As added by P.L.67-2006, SEC.12. Amended by P.L.146-2008,
SEC.295.
IC 6-1.1-37-11 Interest on refunds or credits
Sec. 11. (a) If a taxpayer is entitled to a property tax refund or
credit because an assessment is decreased, the taxpayer shall also be
paid, or credited with, interest on the excess taxes that he paid at the
rate of four percent (4%) per annum.
(b) For purposes of this section and except as provided in
subsection (c), the interest shall be computed from the date on which
the taxes were paid or due, whichever is later, to the date of the
refund or credit.
(c) This subsection applies if a taxpayer who is entitled to a
refund or credit does not make a written request for the refund or
credit to the county auditor within forty-five (45) days after the final
determination of the county property tax assessment board of
appeals, the state board of tax commissioners, the department of
local government finance, the Indiana board, or the tax court that
entitles the taxpayer to the refund or credit. In the case of a taxpayer
described in this subsection, the interest shall be computed from the
date on which the taxes were paid or due to the date that is forty-five
(45) days after the final determination of the county property tax
assessment board of appeals, the state board of tax commissioners,
the department of local government finance, the Indiana board of tax
review, or the Indiana tax court. In any event, a property tax refund
or credit must be issued not later than ninety (90) days after the
request is received. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.93.
IC 6-1.1-37-12 Interest or penalties credited or charged to appropriate taxing
units
Sec. 12. The amount of interest or penalty collected from, or
credited or refunded to, a taxpayer under this chapter shall be
credited or charged to the appropriate taxing units. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-37-13 Prosecuting attorneys; enforcement
Sec. 13. Except as otherwise specifically provided by law, the
prosecuting attorneys of this state shall enforce all the penalties and
forfeitures prescribed under this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-37
Chapter 37. Miscellaneous Penalty and Interest Provisions
IC 6-1.1-37-1 State or local government officers; failure to perform
Sec. 1. An officer of state or local government who recklessly
violates or fails to perform a duty imposed on him under:
(1) IC 6-1.1-10-1(b);
(2) IC 6-1.1-12-6;
(3) IC 6-1.1-12-7;
(4) IC 6-1.1-17-1;
(5) IC 6-1.1-17-3(a);
(6) IC 6-1.1-17-5(d)(1);
(7) IC 6-1.1-18-1;
(8) IC 6-1.1-18-5;
(9) IC 6-1.1-18-6;
(10) IC 6-1.1-20-5;
(11) IC 6-1.1-20-6;
(12) IC 6-1.1-20-7;
(13) IC 6-1.1-30-14; or
(14) IC 6-1.1-36-13;
commits a Class A misdemeanor. In addition, the officer is liable for
the damages sustained by a person as a result of the officer's
violation of the provision or the officer's failure to perform the duty. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.605; P.L.49-1996, SEC.8; P.L.198-2001, SEC.91;
P.L.1-2010, SEC.32.
IC 6-1.1-37-2 Assessment violations by public officials or employees
Sec. 2. An assessing official or a representative of the department
of local government finance who:
(1) knowingly assesses any property at more or less than what
the official or representative believes is the proper assessed
value of the property;
(2) knowingly fails to perform any of the duties imposed on the
official or representative under the general assessment
provisions of this article; or
(3) recklessly violates any of the other general assessment
provisions of this article;
commits a Class A misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
IC 6-1.1-37-3 False information in return or document; offense
Sec. 3. A person commits a Class D felony if:
(1) he makes and subscribes a property tax return, statement, or
document (except a statement described in section 4 or 5 of this
chapter) that he does not believe is correct in every material
respect; and
(2) the return, statement, or document is certified to as to the
truth of the information appearing in it. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.607.
IC 6-1.1-37-4 False claim for veteran's property tax deduction
Sec. 4. A person who makes a false statement, with intent to
obtain the property tax deduction provided in either IC 6-1.1-12-13
or IC 6-1.1-12-14, when he is not entitled to the deduction, commits
a Class B misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.608.
IC 6-1.1-37-5 False statement concerning assessment of forest land
Sec. 5. A person who recklessly makes a false statement on a
report or application described in IC 6-1.1-6 commits a Class B
misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.609.
IC 6-1.1-37-6 Class A misdemeanors related to property tax matters
Sec. 6. A person who recklessly, knowingly, or intentionally:
(1) disobeys a subpoena, or a subpoena duces tecum, issued
under the general assessment provisions of this article;
(2) refuses to give evidence when directed to do so by an
individual or board authorized under the general assessment
provisions of this article to require the evidence;
(3) fails to file a personal property return required under
IC 6-1.1-3;
(4) fails to subscribe to an oath or certificate required under the
general assessment provisions of this article;
(5) temporarily converts property which is taxable under this
article into property not taxable to evade the payment of taxes
on the converted property; or
(6) fails to file an information return required by the department
of local government finance under IC 6-1.1-4-42;
commits a Class A misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
IC 6-1.1-37-7 Personal property return; various violations and penalties
Sec. 7. (a) If a person fails to file a required personal property
return on or before the due date, the county auditor shall add a
penalty of twenty-five dollars ($25) to the person's next property tax
installment. The county auditor shall also add an additional penalty
to the taxes payable by the person if the person fails to file the
personal property return within thirty (30) days after the due date.
The amount of the additional penalty is twenty percent (20%) of the
taxes finally determined to be due with respect to the personal
property which should have been reported on the return.
(b) For purposes of this section, a personal property return is not
due until the expiration of any extension period granted by the
township or county assessor under IC 6-1.1-3-7(b).
(c) The penalties prescribed under this section do not apply to an
individual or the individual's dependents if the individual:
(1) is in the military or naval forces of the United States on the
assessment date; and
(2) is covered by the federal Soldiers' and Sailors' Civil Relief
Act.
(d) If a person subject to IC 6-1.1-3-7(d) fails to include on a
personal property return the information, if any, that the department
of local government finance requires under IC 6-1.1-3-9 or
IC 6-1.1-5-13, the county auditor shall add a penalty to the property
tax installment next due for the return. The amount of the penalty is
twenty-five dollars ($25).
(e) If the total assessed value that a person reports on a personal
property return is less than the total assessed value that the person is
required by law to report and if the amount of the undervaluation
exceeds five percent (5%) of the value that should have been
reported on the return, then the county auditor shall add a penalty of
twenty percent (20%) of the additional taxes finally determined to be
due as a result of the undervaluation. The penalty shall be added to
the property tax installment next due for the return on which the
property was undervalued. If a person has complied with all of the
requirements for claiming a deduction, an exemption, or an
adjustment for abnormal obsolescence, then the increase in assessed
value that results from a denial of the deduction, exemption, or
adjustment for abnormal obsolescence is not considered to result
from an undervaluation for purposes of this subsection.
(f) A penalty is due with an installment under subsection (a), (d),
or (e) whether or not an appeal is filed under IC 6-1.1-15-5 with
respect to the tax due on that installment. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,
SEC.10; P.L.71-1985, SEC.1; P.L.2-1998, SEC.22; P.L.90-2002,
SEC.261; P.L.146-2008, SEC.292.
IC 6-1.1-37-7.5 Failure to file personal property return
Sec. 7.5. A person who fails to provide, within forty-five (45)
days after the filing deadline, evidence of the filing of a personal
property return to the township assessor or the county assessor, as
required under IC 6-1.1-3-1(d), shall pay to the county a penalty
equal to ten percent (10%) of the tax liability. As added by Acts 1979, P.L.48, SEC.9. Amended by Acts 1980,
P.L.35, SEC.2; P.L.146-2008, SEC.293. IC 6-1.1-37-8 Vending machines without identification device
Sec. 8. A township assessor, or the county assessor if there is no
township assessor for the township, shall inform the county auditor
of any vending machine which does not, as required under
IC 6-1.1-3-8, have an identification device on its face. The county
auditor shall then add a one dollar ($1) penalty to the next property
tax installment of the person on whose premises the machine is
located. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,
SEC.294.
IC 6-1.1-37-9 Interest; tax payment deadlines in certain circumstances; penalty
for failure to meet deadline
Sec. 9. (a) This section applies when:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were originally due;
(2) the assessment upon which a taxpayer has been paying taxes
under IC 6-1.1-15-10(a)(1) or IC 6-1.1-15-10(a)(2) while a
petition for review or a judicial proceeding has been pending is
less than the assessment that results from the final
determination of the petition for review or judicial proceeding;
or
(3) the collection of certain ad valorem property taxes has been
enjoined under IC 33-26-6-2, and under the final determination
of the petition for judicial review the taxpayer is liable for at
least part of those taxes.
(b) Except as provided in subsections (c) and (g), a taxpayer shall
pay interest on the taxes the taxpayer is required to pay as a result of
an action or a determination described in subsection (a) at the rate of
ten percent (10%) per year from the original due date or dates for
those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(c) Except as provided in subsection (g), a taxpayer shall pay
interest on the taxes the taxpayer is ultimately required to pay in
excess of the amount that the taxpayer is required to pay under
IC 6-1.1-15-10(a)(1) while a petition for review or a judicial
proceeding has been pending at the overpayment rate established
under Section 6621(c)(1) of the Internal Revenue Code in effect on
the original due date or dates for those taxes from the original due
date or dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(d) With respect to an action or determination described in
subsection (a), the taxpayer shall pay the taxes resulting from that
action or determination and the interest prescribed under subsection
(b) or (c) on or before:
(1) the next May 10; or
(2) the next November 10;
whichever occurs first.
(e) A taxpayer shall, to the extent that the penalty is not waived
under section 10.7 of this chapter, begin paying the penalty
prescribed in section 10 of this chapter on the day after the date for
payment prescribed in subsection (d) if:
(1) the taxpayer has not paid the amount of taxes resulting from
the action or determination; and
(2) the taxpayer either:
(A) received notice of the taxes the taxpayer is required to
pay as a result of the action or determination at least thirty
(30) days before the date for payment; or
(B) voluntarily signed and filed an assessment return for the
taxes.
(f) If subsection (e) does not apply, a taxpayer who has not paid
the amount of taxes resulting from the action or determination shall,
to the extent that the penalty is not waived under section 10.7 of this
chapter, begin paying the penalty prescribed in section 10 of this
chapter on:
(1) the next May 10 which follows the date for payment
prescribed in subsection (d); or
(2) the next November 10 which follows the date for payment
prescribed in subsection (d);
whichever occurs first.
(g) A taxpayer is not subject to the payment of interest on real
property assessments under subsection (b) or (c) if:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were due;
(2) the assessment or the assessment increase is made as the
result of error or neglect by the assessor or by any other official
involved with the assessment of property or the collection of
property taxes; and
(3) the assessment:
(A) would have been made on the normal assessment date if
the error or neglect had not occurred; or
(B) increase would have been included in the assessment on
the normal annual assessment date if the error or neglect had
not occurred. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.76, SEC.1; P.L.63-1986, SEC.2; P.L.90-1987, SEC.1;
P.L.198-2001, SEC.92; P.L.1-2004, SEC.45 and P.L.23-2004,
SEC.48; P.L.67-2006, SEC.10; P.L.219-2007, SEC.81; P.L.1-2010,
SEC.33. IC 6-1.1-37-10 Delinquent tax penalties; reduced penalty if payment within 30
days; when payments considered to be made
Sec. 10. (a) Except as provided in sections 10.5 and 10.7 of this
chapter, if an installment of property taxes is not completely paid on
or before the due date, a penalty shall be added to the unpaid portion
in the year of the initial delinquency. The penalty is equal to an
amount determined as follows:
(1) If:
(A) an installment of real property taxes is completely paid
on or before the date thirty (30) days after the due date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous installment for the same
parcel;
the amount of the penalty is equal to five percent (5%) of the
amount of delinquent taxes.
(2) If:
(A) an installment of personal property taxes is completely
paid on or before the date thirty (30) days after the due date;
and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous installment for a personal
property tax return for property in the same taxing district;
the amount of the penalty is equal to five percent (5%) of the
amount of delinquent taxes.
(3) If subdivision (1) or (2) does not apply, the amount of the
penalty is equal to ten percent (10%) of the amount of
delinquent taxes.
(b) With respect to property taxes due in two (2) equal
installments under IC 6-1.1-22-9(a), on the day immediately
following the due dates of the first and second installments in each
year following the year of the initial delinquency, an additional
penalty equal to ten percent (10%) of any taxes remaining unpaid
shall be added. With respect to property taxes due in installments
under IC 6-1.1-22-9.5, an additional penalty equal to ten percent
(10%) of any taxes remaining unpaid shall be added on the day
immediately following each date that succeeds the last installment
due date by:
(1) six (6) months; or
(2) a multiple of six (6) months.
(c) The penalties under subsection (b) are imposed only on the
principal amount of the delinquent taxes.
(d) If the department of local government finance determines that
an emergency has occurred which precludes the mailing of the tax
statement in any county at the time set forth in IC 6-1.1-22-8.1, the
department shall establish by order a new date on which the
installment of taxes in that county is due and no installment is
delinquent if paid by the date so established.
(e) If any due date falls on a Saturday, a Sunday, a national legal
holiday recognized by the federal government, or a statewide
holiday, the act that must be performed by that date is timely if
performed by the next succeeding day that is not a Saturday, a
Sunday, or one (1) of those holidays.
(f) Subject to subsections (g) and (h), a payment to the county
treasurer is considered to have been paid by the due date if the
payment is:
(1) received on or before the due date by the county treasurer or
a collecting agent appointed by the county treasurer;
(2) deposited in United States first class mail:
(A) properly addressed to the principal office of the county
treasurer;
(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 principal office of the county
treasurer; 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;
(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 principal office of the county
treasurer;
(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; or
(5) made by an electronic funds transfer and the taxpayer's bank
account is charged 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.
(g) If a payment 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 payment is considered to have
made the payment on or before the due date if the person can show
by reasonable evidence that the payment was deposited in the United
States mail on or before the due date.
(h) If a payment 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 payment is considered
to have made the payment on or before the due date if the person:
(1) can show by reasonable evidence that the payment was
deposited in the United States mail, or with the express parcel
carrier, on or before the due date; and
(2) makes a duplicate payment within thirty (30) days after the
date the person is notified that the payment was not received. (Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.55, SEC.1.) As
amended by Acts 1978, P.L.35, SEC.1; Acts 1981, P.L.71, SEC.4;
P.L.23-1984, SEC.9; P.L.88-1995, SEC.9; P.L.154-1999, SEC.1;
P.L.90-2002, SEC.262; P.L.1-2004, SEC.46 and P.L.23-2004,
SEC.49; P.L.154-2006, SEC.55; P.L.67-2006, SEC.11; P.L.1-2007,
SEC.50; P.L.219-2007, SEC.82; P.L.3-2008, SEC.58.
IC 6-1.1-37-10.5
Repealed
(Repealed by P.L.1-2010, SEC.156.)
IC 6-1.1-37-10.7 Delinquent tax penalty waiver based on death in family;
procedure; appeal
Sec. 10.7. (a) For purposes of this section, "immediate family
member of the taxpayer" means an individual who:
(1) is the spouse, child, stepchild, parent, or stepparent of the
taxpayer, including adoptive relationships; and
(2) resides in the taxpayer's home.
(b) The county treasurer shall do the following:
(1) Waive the penalty imposed under section 10(a) of this
chapter if the taxpayer or the taxpayer's representative:
(A) petitions the county treasurer to waive the penalty not
later than thirty (30) days after the due date of the
installment subject to the penalty; and
(B) files with the petition written proof that during the seven
(7) day period ending on the installment due date the
taxpayer or an immediate family member of the taxpayer
died.
(2) Give written notice to the taxpayer or the taxpayer's
representative by mail of the treasurer's determination on the
petition not later than thirty (30) days after the petition is filed
with the treasurer.
(c) The department of local government finance shall prescribe:
(1) the form of the petition; and
(2) the type of written proof;
required under subsection (b).
(d) A taxpayer or a taxpayer's representative may appeal a
determination of the county treasurer under subsection (b) to deny a
penalty waiver by filing a notice in writing with the treasurer not
more than forty-five (45) days after the treasurer gives the taxpayer
or the taxpayer's representative notice of the determination. An
appeal initiated under this subsection is processed and determined in
the same manner that an appeal is processed and determined under
IC 6-1.1-15. As added by P.L.67-2006, SEC.12. Amended by P.L.146-2008,
SEC.295.
IC 6-1.1-37-11 Interest on refunds or credits
Sec. 11. (a) If a taxpayer is entitled to a property tax refund or
credit because an assessment is decreased, the taxpayer shall also be
paid, or credited with, interest on the excess taxes that he paid at the
rate of four percent (4%) per annum.
(b) For purposes of this section and except as provided in
subsection (c), the interest shall be computed from the date on which
the taxes were paid or due, whichever is later, to the date of the
refund or credit.
(c) This subsection applies if a taxpayer who is entitled to a
refund or credit does not make a written request for the refund or
credit to the county auditor within forty-five (45) days after the final
determination of the county property tax assessment board of
appeals, the state board of tax commissioners, the department of
local government finance, the Indiana board, or the tax court that
entitles the taxpayer to the refund or credit. In the case of a taxpayer
described in this subsection, the interest shall be computed from the
date on which the taxes were paid or due to the date that is forty-five
(45) days after the final determination of the county property tax
assessment board of appeals, the state board of tax commissioners,
the department of local government finance, the Indiana board of tax
review, or the Indiana tax court. In any event, a property tax refund
or credit must be issued not later than ninety (90) days after the
request is received. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.93.
IC 6-1.1-37-12 Interest or penalties credited or charged to appropriate taxing
units
Sec. 12. The amount of interest or penalty collected from, or
credited or refunded to, a taxpayer under this chapter shall be
credited or charged to the appropriate taxing units. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-37-13 Prosecuting attorneys; enforcement
Sec. 13. Except as otherwise specifically provided by law, the
prosecuting attorneys of this state shall enforce all the penalties and
forfeitures prescribed under this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-37
Chapter 37. Miscellaneous Penalty and Interest Provisions
IC 6-1.1-37-1 State or local government officers; failure to perform
Sec. 1. An officer of state or local government who recklessly
violates or fails to perform a duty imposed on him under:
(1) IC 6-1.1-10-1(b);
(2) IC 6-1.1-12-6;
(3) IC 6-1.1-12-7;
(4) IC 6-1.1-17-1;
(5) IC 6-1.1-17-3(a);
(6) IC 6-1.1-17-5(d)(1);
(7) IC 6-1.1-18-1;
(8) IC 6-1.1-18-5;
(9) IC 6-1.1-18-6;
(10) IC 6-1.1-20-5;
(11) IC 6-1.1-20-6;
(12) IC 6-1.1-20-7;
(13) IC 6-1.1-30-14; or
(14) IC 6-1.1-36-13;
commits a Class A misdemeanor. In addition, the officer is liable for
the damages sustained by a person as a result of the officer's
violation of the provision or the officer's failure to perform the duty. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.605; P.L.49-1996, SEC.8; P.L.198-2001, SEC.91;
P.L.1-2010, SEC.32.
IC 6-1.1-37-2 Assessment violations by public officials or employees
Sec. 2. An assessing official or a representative of the department
of local government finance who:
(1) knowingly assesses any property at more or less than what
the official or representative believes is the proper assessed
value of the property;
(2) knowingly fails to perform any of the duties imposed on the
official or representative under the general assessment
provisions of this article; or
(3) recklessly violates any of the other general assessment
provisions of this article;
commits a Class A misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
IC 6-1.1-37-3 False information in return or document; offense
Sec. 3. A person commits a Class D felony if:
(1) he makes and subscribes a property tax return, statement, or
document (except a statement described in section 4 or 5 of this
chapter) that he does not believe is correct in every material
respect; and
(2) the return, statement, or document is certified to as to the
truth of the information appearing in it. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.607.
IC 6-1.1-37-4 False claim for veteran's property tax deduction
Sec. 4. A person who makes a false statement, with intent to
obtain the property tax deduction provided in either IC 6-1.1-12-13
or IC 6-1.1-12-14, when he is not entitled to the deduction, commits
a Class B misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.608.
IC 6-1.1-37-5 False statement concerning assessment of forest land
Sec. 5. A person who recklessly makes a false statement on a
report or application described in IC 6-1.1-6 commits a Class B
misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.609.
IC 6-1.1-37-6 Class A misdemeanors related to property tax matters
Sec. 6. A person who recklessly, knowingly, or intentionally:
(1) disobeys a subpoena, or a subpoena duces tecum, issued
under the general assessment provisions of this article;
(2) refuses to give evidence when directed to do so by an
individual or board authorized under the general assessment
provisions of this article to require the evidence;
(3) fails to file a personal property return required under
IC 6-1.1-3;
(4) fails to subscribe to an oath or certificate required under the
general assessment provisions of this article;
(5) temporarily converts property which is taxable under this
article into property not taxable to evade the payment of taxes
on the converted property; or
(6) fails to file an information return required by the department
of local government finance under IC 6-1.1-4-42;
commits a Class A misdemeanor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
IC 6-1.1-37-7 Personal property return; various violations and penalties
Sec. 7. (a) If a person fails to file a required personal property
return on or before the due date, the county auditor shall add a
penalty of twenty-five dollars ($25) to the person's next property tax
installment. The county auditor shall also add an additional penalty
to the taxes payable by the person if the person fails to file the
personal property return within thirty (30) days after the due date.
The amount of the additional penalty is twenty percent (20%) of the
taxes finally determined to be due with respect to the personal
property which should have been reported on the return.
(b) For purposes of this section, a personal property return is not
due until the expiration of any extension period granted by the
township or county assessor under IC 6-1.1-3-7(b).
(c) The penalties prescribed under this section do not apply to an
individual or the individual's dependents if the individual:
(1) is in the military or naval forces of the United States on the
assessment date; and
(2) is covered by the federal Soldiers' and Sailors' Civil Relief
Act.
(d) If a person subject to IC 6-1.1-3-7(d) fails to include on a
personal property return the information, if any, that the department
of local government finance requires under IC 6-1.1-3-9 or
IC 6-1.1-5-13, the county auditor shall add a penalty to the property
tax installment next due for the return. The amount of the penalty is
twenty-five dollars ($25).
(e) If the total assessed value that a person reports on a personal
property return is less than the total assessed value that the person is
required by law to report and if the amount of the undervaluation
exceeds five percent (5%) of the value that should have been
reported on the return, then the county auditor shall add a penalty of
twenty percent (20%) of the additional taxes finally determined to be
due as a result of the undervaluation. The penalty shall be added to
the property tax installment next due for the return on which the
property was undervalued. If a person has complied with all of the
requirements for claiming a deduction, an exemption, or an
adjustment for abnormal obsolescence, then the increase in assessed
value that results from a denial of the deduction, exemption, or
adjustment for abnormal obsolescence is not considered to result
from an undervaluation for purposes of this subsection.
(f) A penalty is due with an installment under subsection (a), (d),
or (e) whether or not an appeal is filed under IC 6-1.1-15-5 with
respect to the tax due on that installment. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,
SEC.10; P.L.71-1985, SEC.1; P.L.2-1998, SEC.22; P.L.90-2002,
SEC.261; P.L.146-2008, SEC.292.
IC 6-1.1-37-7.5 Failure to file personal property return
Sec. 7.5. A person who fails to provide, within forty-five (45)
days after the filing deadline, evidence of the filing of a personal
property return to the township assessor or the county assessor, as
required under IC 6-1.1-3-1(d), shall pay to the county a penalty
equal to ten percent (10%) of the tax liability. As added by Acts 1979, P.L.48, SEC.9. Amended by Acts 1980,
P.L.35, SEC.2; P.L.146-2008, SEC.293. IC 6-1.1-37-8 Vending machines without identification device
Sec. 8. A township assessor, or the county assessor if there is no
township assessor for the township, shall inform the county auditor
of any vending machine which does not, as required under
IC 6-1.1-3-8, have an identification device on its face. The county
auditor shall then add a one dollar ($1) penalty to the next property
tax installment of the person on whose premises the machine is
located. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,
SEC.294.
IC 6-1.1-37-9 Interest; tax payment deadlines in certain circumstances; penalty
for failure to meet deadline
Sec. 9. (a) This section applies when:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were originally due;
(2) the assessment upon which a taxpayer has been paying taxes
under IC 6-1.1-15-10(a)(1) or IC 6-1.1-15-10(a)(2) while a
petition for review or a judicial proceeding has been pending is
less than the assessment that results from the final
determination of the petition for review or judicial proceeding;
or
(3) the collection of certain ad valorem property taxes has been
enjoined under IC 33-26-6-2, and under the final determination
of the petition for judicial review the taxpayer is liable for at
least part of those taxes.
(b) Except as provided in subsections (c) and (g), a taxpayer shall
pay interest on the taxes the taxpayer is required to pay as a result of
an action or a determination described in subsection (a) at the rate of
ten percent (10%) per year from the original due date or dates for
those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(c) Except as provided in subsection (g), a taxpayer shall pay
interest on the taxes the taxpayer is ultimately required to pay in
excess of the amount that the taxpayer is required to pay under
IC 6-1.1-15-10(a)(1) while a petition for review or a judicial
proceeding has been pending at the overpayment rate established
under Section 6621(c)(1) of the Internal Revenue Code in effect on
the original due date or dates for those taxes from the original due
date or dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(d) With respect to an action or determination described in
subsection (a), the taxpayer shall pay the taxes resulting from that
action or determination and the interest prescribed under subsection
(b) or (c) on or before:
(1) the next May 10; or
(2) the next November 10;
whichever occurs first.
(e) A taxpayer shall, to the extent that the penalty is not waived
under section 10.7 of this chapter, begin paying the penalty
prescribed in section 10 of this chapter on the day after the date for
payment prescribed in subsection (d) if:
(1) the taxpayer has not paid the amount of taxes resulting from
the action or determination; and
(2) the taxpayer either:
(A) received notice of the taxes the taxpayer is required to
pay as a result of the action or determination at least thirty
(30) days before the date for payment; or
(B) voluntarily signed and filed an assessment return for the
taxes.
(f) If subsection (e) does not apply, a taxpayer who has not paid
the amount of taxes resulting from the action or determination shall,
to the extent that the penalty is not waived under section 10.7 of this
chapter, begin paying the penalty prescribed in section 10 of this
chapter on:
(1) the next May 10 which follows the date for payment
prescribed in subsection (d); or
(2) the next November 10 which follows the date for payment
prescribed in subsection (d);
whichever occurs first.
(g) A taxpayer is not subject to the payment of interest on real
property assessments under subsection (b) or (c) if:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were due;
(2) the assessment or the assessment increase is made as the
result of error or neglect by the assessor or by any other official
involved with the assessment of property or the collection of
property taxes; and
(3) the assessment:
(A) would have been made on the normal assessment date if
the error or neglect had not occurred; or
(B) increase would have been included in the assessment on
the normal annual assessment date if the error or neglect had
not occurred. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.76, SEC.1; P.L.63-1986, SEC.2; P.L.90-1987, SEC.1;
P.L.198-2001, SEC.92; P.L.1-2004, SEC.45 and P.L.23-2004,
SEC.48; P.L.67-2006, SEC.10; P.L.219-2007, SEC.81; P.L.1-2010,
SEC.33. IC 6-1.1-37-10 Delinquent tax penalties; reduced penalty if payment within 30
days; when payments considered to be made
Sec. 10. (a) Except as provided in sections 10.5 and 10.7 of this
chapter, if an installment of property taxes is not completely paid on
or before the due date, a penalty shall be added to the unpaid portion
in the year of the initial delinquency. The penalty is equal to an
amount determined as follows:
(1) If:
(A) an installment of real property taxes is completely paid
on or before the date thirty (30) days after the due date; and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous installment for the same
parcel;
the amount of the penalty is equal to five percent (5%) of the
amount of delinquent taxes.
(2) If:
(A) an installment of personal property taxes is completely
paid on or before the date thirty (30) days after the due date;
and
(B) the taxpayer is not liable for delinquent property taxes
first due and payable in a previous installment for a personal
property tax return for property in the same taxing district;
the amount of the penalty is equal to five percent (5%) of the
amount of delinquent taxes.
(3) If subdivision (1) or (2) does not apply, the amount of the
penalty is equal to ten percent (10%) of the amount of
delinquent taxes.
(b) With respect to property taxes due in two (2) equal
installments under IC 6-1.1-22-9(a), on the day immediately
following the due dates of the first and second installments in each
year following the year of the initial delinquency, an additional
penalty equal to ten percent (10%) of any taxes remaining unpaid
shall be added. With respect to property taxes due in installments
under IC 6-1.1-22-9.5, an additional penalty equal to ten percent
(10%) of any taxes remaining unpaid shall be added on the day
immediately following each date that succeeds the last installment
due date by:
(1) six (6) months; or
(2) a multiple of six (6) months.
(c) The penalties under subsection (b) are imposed only on the
principal amount of the delinquent taxes.
(d) If the department of local government finance determines that
an emergency has occurred which precludes the mailing of the tax
statement in any county at the time set forth in IC 6-1.1-22-8.1, the
department shall establish by order a new date on which the
installment of taxes in that county is due and no installment is
delinquent if paid by the date so established.
(e) If any due date falls on a Saturday, a Sunday, a national legal
holiday recognized by the federal government, or a statewide
holiday, the act that must be performed by that date is timely if
performed by the next succeeding day that is not a Saturday, a
Sunday, or one (1) of those holidays.
(f) Subject to subsections (g) and (h), a payment to the county
treasurer is considered to have been paid by the due date if the
payment is:
(1) received on or before the due date by the county treasurer or
a collecting agent appointed by the county treasurer;
(2) deposited in United States first class mail:
(A) properly addressed to the principal office of the county
treasurer;
(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 principal office of the county
treasurer; 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;
(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 principal office of the county
treasurer;
(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; or
(5) made by an electronic funds transfer and the taxpayer's bank
account is charged 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.
(g) If a payment 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 payment is considered to have
made the payment on or before the due date if the person can show
by reasonable evidence that the payment was deposited in the United
States mail on or before the due date.
(h) If a payment 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 payment is considered
to have made the payment on or before the due date if the person:
(1) can show by reasonable evidence that the payment was
deposited in the United States mail, or with the express parcel
carrier, on or before the due date; and
(2) makes a duplicate payment within thirty (30) days after the
date the person is notified that the payment was not received. (Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.55, SEC.1.) As
amended by Acts 1978, P.L.35, SEC.1; Acts 1981, P.L.71, SEC.4;
P.L.23-1984, SEC.9; P.L.88-1995, SEC.9; P.L.154-1999, SEC.1;
P.L.90-2002, SEC.262; P.L.1-2004, SEC.46 and P.L.23-2004,
SEC.49; P.L.154-2006, SEC.55; P.L.67-2006, SEC.11; P.L.1-2007,
SEC.50; P.L.219-2007, SEC.82; P.L.3-2008, SEC.58.
IC 6-1.1-37-10.5
Repealed
(Repealed by P.L.1-2010, SEC.156.)
IC 6-1.1-37-10.7 Delinquent tax penalty waiver based on death in family;
procedure; appeal
Sec. 10.7. (a) For purposes of this section, "immediate family
member of the taxpayer" means an individual who:
(1) is the spouse, child, stepchild, parent, or stepparent of the
taxpayer, including adoptive relationships; and
(2) resides in the taxpayer's home.
(b) The county treasurer shall do the following:
(1) Waive the penalty imposed under section 10(a) of this
chapter if the taxpayer or the taxpayer's representative:
(A) petitions the county treasurer to waive the penalty not
later than thirty (30) days after the due date of the
installment subject to the penalty; and
(B) files with the petition written proof that during the seven
(7) day period ending on the installment due date the
taxpayer or an immediate family member of the taxpayer
died.
(2) Give written notice to the taxpayer or the taxpayer's
representative by mail of the treasurer's determination on the
petition not later than thirty (30) days after the petition is filed
with the treasurer.
(c) The department of local government finance shall prescribe:
(1) the form of the petition; and
(2) the type of written proof;
required under subsection (b).
(d) A taxpayer or a taxpayer's representative may appeal a
determination of the county treasurer under subsection (b) to deny a
penalty waiver by filing a notice in writing with the treasurer not
more than forty-five (45) days after the treasurer gives the taxpayer
or the taxpayer's representative notice of the determination. An
appeal initiated under this subsection is processed and determined in
the same manner that an appeal is processed and determined under
IC 6-1.1-15. As added by P.L.67-2006, SEC.12. Amended by P.L.146-2008,
SEC.295.
IC 6-1.1-37-11 Interest on refunds or credits
Sec. 11. (a) If a taxpayer is entitled to a property tax refund or
credit because an assessment is decreased, the taxpayer shall also be
paid, or credited with, interest on the excess taxes that he paid at the
rate of four percent (4%) per annum.
(b) For purposes of this section and except as provided in
subsection (c), the interest shall be computed from the date on which
the taxes were paid or due, whichever is later, to the date of the
refund or credit.
(c) This subsection applies if a taxpayer who is entitled to a
refund or credit does not make a written request for the refund or
credit to the county auditor within forty-five (45) days after the final
determination of the county property tax assessment board of
appeals, the state board of tax commissioners, the department of
local government finance, the Indiana board, or the tax court that
entitles the taxpayer to the refund or credit. In the case of a taxpayer
described in this subsection, the interest shall be computed from the
date on which the taxes were paid or due to the date that is forty-five
(45) days after the final determination of the county property tax
assessment board of appeals, the state board of tax commissioners,
the department of local government finance, the Indiana board of tax
review, or the Indiana tax court. In any event, a property tax refund
or credit must be issued not later than ninety (90) days after the
request is received. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.93.
IC 6-1.1-37-12 Interest or penalties credited or charged to appropriate taxing
units
Sec. 12. The amount of interest or penalty collected from, or
credited or refunded to, a taxpayer under this chapter shall be
credited or charged to the appropriate taxing units. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-37-13 Prosecuting attorneys; enforcement
Sec. 13. Except as otherwise specifically provided by law, the
prosecuting attorneys of this state shall enforce all the penalties and
forfeitures prescribed under this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.)
