IC 6-1.1-5
Chapter 5. Real Property Assessment Records
IC 6-1.1-5-1 Plats
Sec. 1. Except as provided in section 9 of this chapter, the auditor,
or, if authorized by county ordinance, the surveyor of each county
shall maintain a plat of each civil township of the county the auditor
or surveyor serves. The plats shall be divided in such a manner that
they clearly exhibit the ownership and assessed value of each parcel
of real property. The plats must be in the form and contain the
information prescribed by the department of local government
finance. The plats shall be kept current. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.76-1989,
SEC.1; P.L.90-2002, SEC.46.
IC 6-1.1-5-2 Index numbering system
Sec. 2. (a) Except as provided in section 9 of this chapter, county
auditor may establish a real property index numbering system in
order to list real property for purposes of the assessment and
collection of taxes. The index numbering system may be used in
addition to, or in lieu of, the method of listing real property otherwise
provided by law. The index numbering system shall describe real
property by county, township, block, and parcel or lot. The
numbering system must be approved by the department of local
government finance before it is implemented.
(b) If an index numbering system is implemented in a county, the
county auditor, except as provided in section 9 of this chapter, shall:
(1) establish and maintain cross indexes of the numbers
assigned under the system and the complete legal description of
the real property to which the numbers are related;
(2) assign individual index numbers which shall be carried on
the assessment rolls, tax rolls, and tax statements;
(3) keep the indexes established under this section open for
public inspection; and
(4) furnish all information concerning the index numbering
system to the assessing officers of the county.
(c) An index numbering system established under this section
shall be implemented on a county-wide basis. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.2; P.L.90-2002, SEC.47.
IC 6-1.1-5-3 Version a Plats; entry on tax list
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
Sec. 3. Except as provided in section 9 of this chapter, if any land
is platted, the plat must be presented to the county auditor before it
is recorded. The county auditor shall enter the lots or parcels
described in the plat on the tax lists in lieu of the land included in the
plat. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-5-3 Version b Plats; entry on tax list
Note: This version of section effective 7-1-2011. See also
preceding version of this section, effective until 7-1-2011.
Sec. 3. Except as provided in section 9 of this chapter, if any land
is platted, the plat must be presented to the county auditor before it
is recorded. Subject to sections 5.5 and 9 of this chapter, the county
auditor shall enter the lots or parcels described in the plat on the tax
lists in lieu of the land included in the plat. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.113-2010,
SEC.18.
IC 6-1.1-5-4 Transfer books
Sec. 4. (a) Except as provided in section 9 of this chapter, the
county auditor shall keep a transfer book, arranged by townships,
cities, and towns. In the transfer book he shall enter a description, for
the purpose of taxation, of land that is conveyed by deed or partition,
the date of the conveyance, the names of the parties, and the post
office address of the grantee.
(b) In addition, the auditor shall endorse on the deed or instrument
of conveyance the words "duly entered for taxation subject to final
acceptance for transfer", "not taxable", "has already been listed for
taxation", or "duly entered for taxation". The deed or instrument
must include on its face the post office address of the grantee. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.3; P.L.54-1988, SEC.1.
IC 6-1.1-5-5 Change of ownership; partition; apportionment of assessed value
and delinquent taxes
Sec. 5. If a division, partition, or change of ownership of any real
property is made by conveyance, sale, devise, or descent, the county
auditor, except as provided in sections 5.5 and 9 of this chapter and
IC 6-1.1-2-4, shall transfer the real property on the last assessment
list. In addition, the auditor, except as provided in sections 5.5 and
9 of this chapter, shall apportion the assessed value of the real
property and all delinquent taxes on the real property among the
several owners. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.4; P.L.51-1997, SEC.2.
IC 6-1.1-5-5.5 Version a Real property interest created from previously existing parcel or
parcels; auditor's endorsement; tax lien; apportionment of
assessed value and delinquent taxes
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
Sec. 5.5. (a) Before an owner records a transfer of an ownership
interest in a parcel of real property that is created after the person
became owner of the real property and is created either from a larger
previously existing parcel or a combination of previously existing
smaller parcels, the owner must submit, except as provided in section
9 of this chapter, the instrument transferring the real property to the
county auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of this
chapter, shall endorse on the instrument "duly entered for taxation
subject to final acceptance for transfer" or another endorsement
authorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and
owing is not released or otherwise extinguished if a county auditor
endorses an instrument of transfer under this section. Property taxes
that are due and owing on the affected parcel of property may be
collected as if the county auditor had not endorsed the instrument of
transfer.
(d) Except as provided in section 9 of this chapter, before the
county auditor may transfer real property described in subsection (a)
on the last assessment list or apportion the assessed value of the real
property among the owners, the owner must pay or otherwise satisfy
all property taxes for which the due date has passed as of the date of
transfer on each of the parcels of real property from which the
transferred property is derived by paying the property tax to the
county treasurer of the county in which the real property is located.
The county auditor, except as provided in section 9 of this chapter,
may not apportion delinquent taxes described in this subsection
among the owners. As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1.
IC 6-1.1-5-5.5 Version b Real property interest created from previously existing parcel or
parcels; auditor's endorsement; tax lien; apportionment of
assessed value and delinquent taxes
Note: This version of section effective 7-1-2011. See also
preceding version of this section, effective until 7-1-2011.
Sec. 5.5. (a) Before an owner records a transfer of an ownership
interest in a parcel of real property that is created after the person
became owner of the real property and is created either from a larger
previously existing parcel or a combination of previously existing
smaller parcels, the owner must submit, except as provided in section
9 of this chapter, the instrument transferring the real property to the
county auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of this
chapter, shall endorse on the instrument "duly entered for taxation
subject to final acceptance for transfer" or another endorsement
authorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and
owing is not released or otherwise extinguished if a county auditor
endorses an instrument of transfer under this section. Property taxes
that are due and owing on the affected parcel of property may be
collected as if the county auditor had not endorsed the instrument of
transfer.
(d) Except as provided in section 9 of this chapter, before the
county auditor may enter or transfer real property described in
subsection (a) on the last assessment list, enter lots or parcels
described in a plat under section 3 of this chapter, consolidate parcels
under section 16 of this chapter, or apportion the assessed value of
the real property among the owners the owner must pay or otherwise
satisfy all property taxes for which the due date has passed as of the
date of transfer on each of the parcels of real property from which
the platted, consolidated, or transferred property is derived by paying
the property tax to the county treasurer of the county in which the
real property is located. The county auditor, subject to section 9 of
this chapter, may not apportion delinquent taxes described in this
subsection among the owners. As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1;
P.L.113-2010, SEC.19.
IC 6-1.1-5-5.7 Auditor's endorsement required for recording of deed creating
interest from previously existing parcel or parcels; effect of
noncompliance
Sec. 5.7. (a) A county recorder may record or accept for recording
a deed or other instrument of conveyance that transfers an ownership
interest in real property subject to section 5.5 of this chapter only if
the county auditor has endorsed the deed or other instrument of
transfer as required by section 5.5 of this chapter.
(b) The failure of any deed or other instrument of conveyance to
be endorsed in compliance with section 5.5 of this chapter does not
affect the validity of the notice given by the recording of the deed or
instrument. As added by P.L.51-1997, SEC.4.
IC 6-1.1-5-6 Partition or transfer of real property; transcript of judgment;
entry in transfer book
Sec. 6. (a) If a court of this state renders a judgment for the
partition or transfer of real property, the clerk of the court shall
prepare a transcript of the judgment. The transcript shall describe the
partition or transfer and shall state the volume and page of the
order-book in which the judgment is entered. The transcript shall be
signed by the clerk under the seal of the court. Except as provided in
section 9 of this chapter, the clerk shall deliver the transcript to the
auditor of the county in which the real property is situated. Except as
provided in section 9 of this chapter, the auditor shall make the
entries on his transfer book, note the transfer upon the back of the
transcript, and then deliver the transcript to the recorder of the
county. The recorder shall record the transcript in the record of
deeds.
(b) For their respective services, the clerk of the court and the
county recorder shall each charge the person entitled to the real
property the fees the officials are by law permitted to charge for
similar services. These fees shall be included as part of the cost of
the court proceedings by the court rendering the judgment. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.5.
IC 6-1.1-5-7 Heirs or devisees; transfer on tax duplicate
Sec. 7. (a) A person to whom the title to real property has passed,
either under the laws of descent of this state or by virtue of the last
will of a decedent, may procure a transfer of the real property on the
tax duplicate on which the real property is assessed and taxed. In
order to procure the transfer, the person must prepare an affidavit
and, except as provided in section 9 of this chapter, file it with the
auditor of the county in which the real property is situated. The
affidavit shall contain the following information:
(1) the decedent's date of death;
(2) whether the decedent died testate or intestate; and
(3) the affiant's interest in the real property.
In addition, if the decedent died testate, the affiant must attach a
certified copy of the decedent's will to the affidavit. However, if the
will has been probated or recorded in the county in which the real
property is located, the affiant, in lieu of attaching a certified copy of
the will, shall state that fact in the affidavit and indicate the volume
and page of the record where the will may be found.
(b) Except as provided in section 9 of this chapter, the county
auditor shall enter a transfer of the real property in the proper
transfer book after the affidavit is filed with his office.
(c) No transfer made under this section has the effect of
conferring title upon the person procuring the transfer. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.6.
IC 6-1.1-5-8 List of property; delivery to township or county assessor
Sec. 8. Except as provided in section 9 of this chapter, the county
auditor of each county shall annually prepare and deliver to the
township assessor (if any) or the county assessor a list of all real
property entered in the township or county as of the assessment date.
The county auditor shall deliver the list within thirty (30) days after
the assessment date. The county auditor shall prepare the list in the
form prescribed or approved by the department of local government
finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.48; P.L.146-2008, SEC.87. IC 6-1.1-5-9 Duties and authority of assessors in county containing a
consolidated city
Sec. 9. In a county containing a consolidated city:
(1) the township assessor has the duties and authority described
in sections 1 through 8 of this chapter; and
(2) the county assessor has the duties and authority described in
sections 1 through 8 of this chapter for a township for which
there is no township assessor.
These duties and authority include effecting the transfer of title to
real property and preparing, maintaining, approving, correcting,
indexing, and publishing the list or record of, or description of title
to, real property. If a court renders a judgment for the partition or
transfer of real property located in a county containing a consolidated
city, the clerk of the court shall deliver the transcript to the county
assessor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.29, SEC.1; Acts 1979, P.L.48, SEC.7; P.L.54-1988, SEC.2;
P.L.146-2008, SEC.88.
IC 6-1.1-5-9.1 Townships of 35,000 or more population; plats and lists
Sec. 9.1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this
chapter, for all other civil townships having a population of
thirty-five thousand (35,000) or more, for a civil township that falls
below a population of thirty-five thousand (35,000) at a federal
decennial census that takes effect after December 31, 2001, and for
all other civil townships in which a city of the second class is
located, the township assessor, or the county assessor if there is no
township assessor for the township, shall make the real property lists
and the plats described in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five
thousand (35,000) or more at a federal decennial census that takes
effect after December 31, 2001, the county auditor shall make the
real property lists and the plats described in sections 1 through 8 of
this chapter unless the township assessor determines to assume the
duty from the county auditor.
(c) With respect to townships in which the township assessor
makes the real property lists and the plats described in sections 1
through 8 of this chapter, the county auditor shall, upon completing
the tax duplicate, return the real property lists to the township
assessor for the continuation of the lists by the assessor. If land
located in one (1) of these townships is platted, the plat shall be
presented to the township assessor instead of the county auditor,
before it is recorded. The township assessor shall then enter the lots
or parcels described in the plat on the tax lists in lieu of the land
included in the plat.
As added by Acts 1979, P.L.48, SEC.8. Amended by P.L.178-2002,
SEC.9; P.L.146-2008, SEC.89.
IC 6-1.1-5-10 Tract descriptions; delivery of title papers
Sec. 10. If a township assessor, or the county assessor if there is
no township assessor for the township, believes that it is necessary
to obtain an accurate description of a specific lot or tract, the
assessor may demand in writing that the owner or occupant of the lot
or tract deliver all the title papers in the owner's or occupant's
possession to the assessor for the assessor's examination. If the
person fails to deliver the title papers to the assessor at the assessor's
office within five (5) days after the demand is mailed, the assessor
shall prepare the real property list according to the best information
the assessor can obtain. For that purpose, the assessor may examine,
under oath, any person whom the assessor believes has any
knowledge relevant to the issue. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,
SEC.90.
IC 6-1.1-5-11 Rules for determining land within tract; required survey
Sec. 11. (a) In order to determine the quantity of land contained
within a tract, an assessor shall follow the rules contained in this
section.
(b) Except as provided in subsection (c), the assessor shall
recognize the quantity of land stated in a deed or patent if the owner
or person in whose name the property is listed holds the land by
virtue of:
(1) a deed from another party or from this state; or
(2) a patent from the United States.
(c) If land described in subsection (b) has been surveyed
subsequent to the survey made by the United States and if the county
assessor is satisfied that the tract contains a different quantity of land
than is stated in the patent or deed, the assessor shall recognize the
quantity of land stated in the subsequent survey.
(d) Except as provided in subsection (f), a county assessor shall
demand in writing that the owner of a tract, or person in whose name
the land is listed, have the tract surveyed and that the owner or
person in whose name the land is listed return a sworn certificate
from the surveyor stating the quantity of land contained in the tract
if:
(1) the land was within the French or Clark's grant; and
(2) the party holds the land under original entry or survey.
(e) If the party fails to return the certificate under subsection (d)
within thirty (30) days after the demand is mailed, the assessor shall
have a surveyor survey the land. The expenses of a survey made
under this subsection shall be paid for from the county treasury.
However, the county auditor shall charge the survey expenses against
the land, and the expenses shall be collected with the taxes payable
in the succeeding year.
(f) A county assessor shall not demand a survey of land described
in subsection (d) if:
(1) the owner or holder of the land has previously had it
surveyed and presents to the assessor a survey certificate which
states the quantity of land; or
(2) the assessor is satisfied from other competent evidence,
given under oath or affirmation, that the quantity of land stated
in the original survey is correct. (Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.50, SEC.1.) As
amended by Acts 1977, P.L.2, SEC.8; P.L.146-2008, SEC.91.
IC 6-1.1-5-12
Repealed
(Repealed by P.L.332-1989(ss), SEC.48.)
IC 6-1.1-5-13 Personal property return; information relating to real property
Sec. 13. Each taxpayer shall provide on a personal property return
any information related to real property owned, possessed, or
occupied by him if the information is required by the department of
local government finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.49.
IC 6-1.1-5-14 Delivery of real property list
Sec. 14. Not later than May 15, each township assessor in the
county (if any) shall prepare and deliver to the county assessor a
detailed list of the real property listed for taxation in the township.
On or before July 1 of each year, each county assessor shall, under
oath, prepare and deliver to the county auditor a detailed list of the
real property listed for taxation in the county. The county assessor
shall prepare the list in the form prescribed by the department of
local government finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9; P.L.146-2008,
SEC.92.
IC 6-1.1-5-15 Assessment registration notices; building permits
Sec. 15. (a) Except as provided in subsection (b), before an owner
of real property demolishes, structurally modifies, or improves it at
a cost of more than five hundred dollars ($500) for materials or
labor, or both, the owner or the owner's agent shall file with the area
plan commission or the county assessor in the county where the
property is located an assessment registration notice on a form
prescribed by the department of local government finance.
(b) If the owner of the real property, or the person performing the
work for the owner, is required to obtain a permit from an agency or
official of the state or a political subdivision for the demolition,
structural modification, or improvement, the owner or the person
performing the work for the owner is not required to file an
assessment registration notice.
(c) Each state or local government official or agency shall, before
the tenth day of each month, deliver a copy of each permit described
in subsection (b) to the assessor of the county in which the real
property to be improved is situated. Each area plan commission shall,
before the tenth day of each month, deliver a copy of each
assessment registration notice described in subsection (a) to the
assessor of the county where the property is located.
(d) Before the last day of each month, the county assessor shall
distribute a copy of each assessment registration notice filed under
subsection (a) or permit received under subsection (b) to the assessor
of the township (if any) in which the real property to be demolished,
modified, or improved is situated.
(e) A fee of five dollars ($5) shall be charged by the area plan
commission or the county assessor for the filing of the assessment
registration notice. All fees collected under this subsection shall be
deposited in the county property reassessment fund.
(f) A township or county assessor shall immediately notify the
county treasurer if the assessor discovers property that has been
improved or structurally modified at a cost of more than five hundred
dollars ($500) and the owner of the property has failed to obtain the
required building permit or to file an assessment registration notice.
(g) Any person who fails to:
(1) file the registration notice required by subsection (a); or
(2) obtain a building permit described in subsection (b);
before demolishing, structurally modifying, or improving real
property is subject to a civil penalty of one hundred dollars ($100).
The county treasurer shall include the penalty on the person's
property tax statement and collect it in the same manner as
delinquent personal property taxes under IC 6-1.1-23. However, if a
person files a late registration notice, the person shall pay the fee, if
any, and the penalty to the area plan commission or the county
assessor at the time the person files the late registration notice. As added by P.L.74-1987, SEC.3. Amended by P.L.332-1989(ss),
SEC.5; P.L.41-1993, SEC.6; P.L.90-2002, SEC.51; P.L.228-2005,
SEC.15; P.L.146-2008, SEC.93.
IC 6-1.1-5-16 Version a Consolidation of contiguous parcels into single parcel
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
Sec. 16. If an owner of existing contiguous parcels makes a
written request that includes a legal description of the existing
contiguous parcels sufficient for the assessing official to identify
each parcel and the area of all contiguous parcels, the assessing
official shall consolidate more than one (1) existing contiguous
parcel into a single parcel to the extent that the existing contiguous
parcels are in a single taxing district and the same section. For
existing contiguous parcels in more than one (1) taxing district or
one (1) section, the assessing official shall, upon written request by
the owner, consolidate the existing contiguous parcels in each taxing
district and each section into a single parcel. An assessing official
shall consolidate more than one (1) existing contiguous parcel into
a single parcel if the assessing official has knowledge that an
improvement to the real property is located on or otherwise
significantly affects the parcels. As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2.
IC 6-1.1-5-16 Version b Consolidation of contiguous parcels into single parcel
Note: This version of section effective 7-1-2011. See also
preceding version of this section, effective until 7-1-2011.
Sec. 16. (a) An action under this section is subject to section 5.5
of this chapter.
(b) If an owner of existing contiguous parcels makes a written
request that includes a legal description of the existing contiguous
parcels sufficient for the assessing official to identify each parcel and
the area of all contiguous parcels, the assessing official shall
consolidate more than one (1) existing contiguous parcel into a single
parcel to the extent that the existing contiguous parcels are in a
single taxing district and the same section. For existing contiguous
parcels in more than one (1) taxing district or one (1) section, the
assessing official shall, upon written request by the owner,
consolidate the existing contiguous parcels in each taxing district and
each section into a single parcel. An assessing official shall
consolidate more than one (1) existing contiguous parcel into a single
parcel if the assessing official has knowledge that an improvement
to the real property is located on or otherwise significantly affects the
parcels. As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2;
P.L.113-2010, SEC.20.
IC 6-1.1-5
Chapter 5. Real Property Assessment Records
IC 6-1.1-5-1 Plats
Sec. 1. Except as provided in section 9 of this chapter, the auditor,
or, if authorized by county ordinance, the surveyor of each county
shall maintain a plat of each civil township of the county the auditor
or surveyor serves. The plats shall be divided in such a manner that
they clearly exhibit the ownership and assessed value of each parcel
of real property. The plats must be in the form and contain the
information prescribed by the department of local government
finance. The plats shall be kept current. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.76-1989,
SEC.1; P.L.90-2002, SEC.46.
IC 6-1.1-5-2 Index numbering system
Sec. 2. (a) Except as provided in section 9 of this chapter, county
auditor may establish a real property index numbering system in
order to list real property for purposes of the assessment and
collection of taxes. The index numbering system may be used in
addition to, or in lieu of, the method of listing real property otherwise
provided by law. The index numbering system shall describe real
property by county, township, block, and parcel or lot. The
numbering system must be approved by the department of local
government finance before it is implemented.
(b) If an index numbering system is implemented in a county, the
county auditor, except as provided in section 9 of this chapter, shall:
(1) establish and maintain cross indexes of the numbers
assigned under the system and the complete legal description of
the real property to which the numbers are related;
(2) assign individual index numbers which shall be carried on
the assessment rolls, tax rolls, and tax statements;
(3) keep the indexes established under this section open for
public inspection; and
(4) furnish all information concerning the index numbering
system to the assessing officers of the county.
(c) An index numbering system established under this section
shall be implemented on a county-wide basis. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.2; P.L.90-2002, SEC.47.
IC 6-1.1-5-3 Version a Plats; entry on tax list
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
Sec. 3. Except as provided in section 9 of this chapter, if any land
is platted, the plat must be presented to the county auditor before it
is recorded. The county auditor shall enter the lots or parcels
described in the plat on the tax lists in lieu of the land included in the
plat. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-5-3 Version b Plats; entry on tax list
Note: This version of section effective 7-1-2011. See also
preceding version of this section, effective until 7-1-2011.
Sec. 3. Except as provided in section 9 of this chapter, if any land
is platted, the plat must be presented to the county auditor before it
is recorded. Subject to sections 5.5 and 9 of this chapter, the county
auditor shall enter the lots or parcels described in the plat on the tax
lists in lieu of the land included in the plat. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.113-2010,
SEC.18.
IC 6-1.1-5-4 Transfer books
Sec. 4. (a) Except as provided in section 9 of this chapter, the
county auditor shall keep a transfer book, arranged by townships,
cities, and towns. In the transfer book he shall enter a description, for
the purpose of taxation, of land that is conveyed by deed or partition,
the date of the conveyance, the names of the parties, and the post
office address of the grantee.
(b) In addition, the auditor shall endorse on the deed or instrument
of conveyance the words "duly entered for taxation subject to final
acceptance for transfer", "not taxable", "has already been listed for
taxation", or "duly entered for taxation". The deed or instrument
must include on its face the post office address of the grantee. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.3; P.L.54-1988, SEC.1.
IC 6-1.1-5-5 Change of ownership; partition; apportionment of assessed value
and delinquent taxes
Sec. 5. If a division, partition, or change of ownership of any real
property is made by conveyance, sale, devise, or descent, the county
auditor, except as provided in sections 5.5 and 9 of this chapter and
IC 6-1.1-2-4, shall transfer the real property on the last assessment
list. In addition, the auditor, except as provided in sections 5.5 and
9 of this chapter, shall apportion the assessed value of the real
property and all delinquent taxes on the real property among the
several owners. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.4; P.L.51-1997, SEC.2.
IC 6-1.1-5-5.5 Version a Real property interest created from previously existing parcel or
parcels; auditor's endorsement; tax lien; apportionment of
assessed value and delinquent taxes
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
Sec. 5.5. (a) Before an owner records a transfer of an ownership
interest in a parcel of real property that is created after the person
became owner of the real property and is created either from a larger
previously existing parcel or a combination of previously existing
smaller parcels, the owner must submit, except as provided in section
9 of this chapter, the instrument transferring the real property to the
county auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of this
chapter, shall endorse on the instrument "duly entered for taxation
subject to final acceptance for transfer" or another endorsement
authorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and
owing is not released or otherwise extinguished if a county auditor
endorses an instrument of transfer under this section. Property taxes
that are due and owing on the affected parcel of property may be
collected as if the county auditor had not endorsed the instrument of
transfer.
(d) Except as provided in section 9 of this chapter, before the
county auditor may transfer real property described in subsection (a)
on the last assessment list or apportion the assessed value of the real
property among the owners, the owner must pay or otherwise satisfy
all property taxes for which the due date has passed as of the date of
transfer on each of the parcels of real property from which the
transferred property is derived by paying the property tax to the
county treasurer of the county in which the real property is located.
The county auditor, except as provided in section 9 of this chapter,
may not apportion delinquent taxes described in this subsection
among the owners. As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1.
IC 6-1.1-5-5.5 Version b Real property interest created from previously existing parcel or
parcels; auditor's endorsement; tax lien; apportionment of
assessed value and delinquent taxes
Note: This version of section effective 7-1-2011. See also
preceding version of this section, effective until 7-1-2011.
Sec. 5.5. (a) Before an owner records a transfer of an ownership
interest in a parcel of real property that is created after the person
became owner of the real property and is created either from a larger
previously existing parcel or a combination of previously existing
smaller parcels, the owner must submit, except as provided in section
9 of this chapter, the instrument transferring the real property to the
county auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of this
chapter, shall endorse on the instrument "duly entered for taxation
subject to final acceptance for transfer" or another endorsement
authorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and
owing is not released or otherwise extinguished if a county auditor
endorses an instrument of transfer under this section. Property taxes
that are due and owing on the affected parcel of property may be
collected as if the county auditor had not endorsed the instrument of
transfer.
(d) Except as provided in section 9 of this chapter, before the
county auditor may enter or transfer real property described in
subsection (a) on the last assessment list, enter lots or parcels
described in a plat under section 3 of this chapter, consolidate parcels
under section 16 of this chapter, or apportion the assessed value of
the real property among the owners the owner must pay or otherwise
satisfy all property taxes for which the due date has passed as of the
date of transfer on each of the parcels of real property from which
the platted, consolidated, or transferred property is derived by paying
the property tax to the county treasurer of the county in which the
real property is located. The county auditor, subject to section 9 of
this chapter, may not apportion delinquent taxes described in this
subsection among the owners. As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1;
P.L.113-2010, SEC.19.
IC 6-1.1-5-5.7 Auditor's endorsement required for recording of deed creating
interest from previously existing parcel or parcels; effect of
noncompliance
Sec. 5.7. (a) A county recorder may record or accept for recording
a deed or other instrument of conveyance that transfers an ownership
interest in real property subject to section 5.5 of this chapter only if
the county auditor has endorsed the deed or other instrument of
transfer as required by section 5.5 of this chapter.
(b) The failure of any deed or other instrument of conveyance to
be endorsed in compliance with section 5.5 of this chapter does not
affect the validity of the notice given by the recording of the deed or
instrument. As added by P.L.51-1997, SEC.4.
IC 6-1.1-5-6 Partition or transfer of real property; transcript of judgment;
entry in transfer book
Sec. 6. (a) If a court of this state renders a judgment for the
partition or transfer of real property, the clerk of the court shall
prepare a transcript of the judgment. The transcript shall describe the
partition or transfer and shall state the volume and page of the
order-book in which the judgment is entered. The transcript shall be
signed by the clerk under the seal of the court. Except as provided in
section 9 of this chapter, the clerk shall deliver the transcript to the
auditor of the county in which the real property is situated. Except as
provided in section 9 of this chapter, the auditor shall make the
entries on his transfer book, note the transfer upon the back of the
transcript, and then deliver the transcript to the recorder of the
county. The recorder shall record the transcript in the record of
deeds.
(b) For their respective services, the clerk of the court and the
county recorder shall each charge the person entitled to the real
property the fees the officials are by law permitted to charge for
similar services. These fees shall be included as part of the cost of
the court proceedings by the court rendering the judgment. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.5.
IC 6-1.1-5-7 Heirs or devisees; transfer on tax duplicate
Sec. 7. (a) A person to whom the title to real property has passed,
either under the laws of descent of this state or by virtue of the last
will of a decedent, may procure a transfer of the real property on the
tax duplicate on which the real property is assessed and taxed. In
order to procure the transfer, the person must prepare an affidavit
and, except as provided in section 9 of this chapter, file it with the
auditor of the county in which the real property is situated. The
affidavit shall contain the following information:
(1) the decedent's date of death;
(2) whether the decedent died testate or intestate; and
(3) the affiant's interest in the real property.
In addition, if the decedent died testate, the affiant must attach a
certified copy of the decedent's will to the affidavit. However, if the
will has been probated or recorded in the county in which the real
property is located, the affiant, in lieu of attaching a certified copy of
the will, shall state that fact in the affidavit and indicate the volume
and page of the record where the will may be found.
(b) Except as provided in section 9 of this chapter, the county
auditor shall enter a transfer of the real property in the proper
transfer book after the affidavit is filed with his office.
(c) No transfer made under this section has the effect of
conferring title upon the person procuring the transfer. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.6.
IC 6-1.1-5-8 List of property; delivery to township or county assessor
Sec. 8. Except as provided in section 9 of this chapter, the county
auditor of each county shall annually prepare and deliver to the
township assessor (if any) or the county assessor a list of all real
property entered in the township or county as of the assessment date.
The county auditor shall deliver the list within thirty (30) days after
the assessment date. The county auditor shall prepare the list in the
form prescribed or approved by the department of local government
finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.48; P.L.146-2008, SEC.87. IC 6-1.1-5-9 Duties and authority of assessors in county containing a
consolidated city
Sec. 9. In a county containing a consolidated city:
(1) the township assessor has the duties and authority described
in sections 1 through 8 of this chapter; and
(2) the county assessor has the duties and authority described in
sections 1 through 8 of this chapter for a township for which
there is no township assessor.
These duties and authority include effecting the transfer of title to
real property and preparing, maintaining, approving, correcting,
indexing, and publishing the list or record of, or description of title
to, real property. If a court renders a judgment for the partition or
transfer of real property located in a county containing a consolidated
city, the clerk of the court shall deliver the transcript to the county
assessor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.29, SEC.1; Acts 1979, P.L.48, SEC.7; P.L.54-1988, SEC.2;
P.L.146-2008, SEC.88.
IC 6-1.1-5-9.1 Townships of 35,000 or more population; plats and lists
Sec. 9.1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this
chapter, for all other civil townships having a population of
thirty-five thousand (35,000) or more, for a civil township that falls
below a population of thirty-five thousand (35,000) at a federal
decennial census that takes effect after December 31, 2001, and for
all other civil townships in which a city of the second class is
located, the township assessor, or the county assessor if there is no
township assessor for the township, shall make the real property lists
and the plats described in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five
thousand (35,000) or more at a federal decennial census that takes
effect after December 31, 2001, the county auditor shall make the
real property lists and the plats described in sections 1 through 8 of
this chapter unless the township assessor determines to assume the
duty from the county auditor.
(c) With respect to townships in which the township assessor
makes the real property lists and the plats described in sections 1
through 8 of this chapter, the county auditor shall, upon completing
the tax duplicate, return the real property lists to the township
assessor for the continuation of the lists by the assessor. If land
located in one (1) of these townships is platted, the plat shall be
presented to the township assessor instead of the county auditor,
before it is recorded. The township assessor shall then enter the lots
or parcels described in the plat on the tax lists in lieu of the land
included in the plat.
As added by Acts 1979, P.L.48, SEC.8. Amended by P.L.178-2002,
SEC.9; P.L.146-2008, SEC.89.
IC 6-1.1-5-10 Tract descriptions; delivery of title papers
Sec. 10. If a township assessor, or the county assessor if there is
no township assessor for the township, believes that it is necessary
to obtain an accurate description of a specific lot or tract, the
assessor may demand in writing that the owner or occupant of the lot
or tract deliver all the title papers in the owner's or occupant's
possession to the assessor for the assessor's examination. If the
person fails to deliver the title papers to the assessor at the assessor's
office within five (5) days after the demand is mailed, the assessor
shall prepare the real property list according to the best information
the assessor can obtain. For that purpose, the assessor may examine,
under oath, any person whom the assessor believes has any
knowledge relevant to the issue. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,
SEC.90.
IC 6-1.1-5-11 Rules for determining land within tract; required survey
Sec. 11. (a) In order to determine the quantity of land contained
within a tract, an assessor shall follow the rules contained in this
section.
(b) Except as provided in subsection (c), the assessor shall
recognize the quantity of land stated in a deed or patent if the owner
or person in whose name the property is listed holds the land by
virtue of:
(1) a deed from another party or from this state; or
(2) a patent from the United States.
(c) If land described in subsection (b) has been surveyed
subsequent to the survey made by the United States and if the county
assessor is satisfied that the tract contains a different quantity of land
than is stated in the patent or deed, the assessor shall recognize the
quantity of land stated in the subsequent survey.
(d) Except as provided in subsection (f), a county assessor shall
demand in writing that the owner of a tract, or person in whose name
the land is listed, have the tract surveyed and that the owner or
person in whose name the land is listed return a sworn certificate
from the surveyor stating the quantity of land contained in the tract
if:
(1) the land was within the French or Clark's grant; and
(2) the party holds the land under original entry or survey.
(e) If the party fails to return the certificate under subsection (d)
within thirty (30) days after the demand is mailed, the assessor shall
have a surveyor survey the land. The expenses of a survey made
under this subsection shall be paid for from the county treasury.
However, the county auditor shall charge the survey expenses against
the land, and the expenses shall be collected with the taxes payable
in the succeeding year.
(f) A county assessor shall not demand a survey of land described
in subsection (d) if:
(1) the owner or holder of the land has previously had it
surveyed and presents to the assessor a survey certificate which
states the quantity of land; or
(2) the assessor is satisfied from other competent evidence,
given under oath or affirmation, that the quantity of land stated
in the original survey is correct. (Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.50, SEC.1.) As
amended by Acts 1977, P.L.2, SEC.8; P.L.146-2008, SEC.91.
IC 6-1.1-5-12
Repealed
(Repealed by P.L.332-1989(ss), SEC.48.)
IC 6-1.1-5-13 Personal property return; information relating to real property
Sec. 13. Each taxpayer shall provide on a personal property return
any information related to real property owned, possessed, or
occupied by him if the information is required by the department of
local government finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.49.
IC 6-1.1-5-14 Delivery of real property list
Sec. 14. Not later than May 15, each township assessor in the
county (if any) shall prepare and deliver to the county assessor a
detailed list of the real property listed for taxation in the township.
On or before July 1 of each year, each county assessor shall, under
oath, prepare and deliver to the county auditor a detailed list of the
real property listed for taxation in the county. The county assessor
shall prepare the list in the form prescribed by the department of
local government finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9; P.L.146-2008,
SEC.92.
IC 6-1.1-5-15 Assessment registration notices; building permits
Sec. 15. (a) Except as provided in subsection (b), before an owner
of real property demolishes, structurally modifies, or improves it at
a cost of more than five hundred dollars ($500) for materials or
labor, or both, the owner or the owner's agent shall file with the area
plan commission or the county assessor in the county where the
property is located an assessment registration notice on a form
prescribed by the department of local government finance.
(b) If the owner of the real property, or the person performing the
work for the owner, is required to obtain a permit from an agency or
official of the state or a political subdivision for the demolition,
structural modification, or improvement, the owner or the person
performing the work for the owner is not required to file an
assessment registration notice.
(c) Each state or local government official or agency shall, before
the tenth day of each month, deliver a copy of each permit described
in subsection (b) to the assessor of the county in which the real
property to be improved is situated. Each area plan commission shall,
before the tenth day of each month, deliver a copy of each
assessment registration notice described in subsection (a) to the
assessor of the county where the property is located.
(d) Before the last day of each month, the county assessor shall
distribute a copy of each assessment registration notice filed under
subsection (a) or permit received under subsection (b) to the assessor
of the township (if any) in which the real property to be demolished,
modified, or improved is situated.
(e) A fee of five dollars ($5) shall be charged by the area plan
commission or the county assessor for the filing of the assessment
registration notice. All fees collected under this subsection shall be
deposited in the county property reassessment fund.
(f) A township or county assessor shall immediately notify the
county treasurer if the assessor discovers property that has been
improved or structurally modified at a cost of more than five hundred
dollars ($500) and the owner of the property has failed to obtain the
required building permit or to file an assessment registration notice.
(g) Any person who fails to:
(1) file the registration notice required by subsection (a); or
(2) obtain a building permit described in subsection (b);
before demolishing, structurally modifying, or improving real
property is subject to a civil penalty of one hundred dollars ($100).
The county treasurer shall include the penalty on the person's
property tax statement and collect it in the same manner as
delinquent personal property taxes under IC 6-1.1-23. However, if a
person files a late registration notice, the person shall pay the fee, if
any, and the penalty to the area plan commission or the county
assessor at the time the person files the late registration notice. As added by P.L.74-1987, SEC.3. Amended by P.L.332-1989(ss),
SEC.5; P.L.41-1993, SEC.6; P.L.90-2002, SEC.51; P.L.228-2005,
SEC.15; P.L.146-2008, SEC.93.
IC 6-1.1-5-16 Version a Consolidation of contiguous parcels into single parcel
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
Sec. 16. If an owner of existing contiguous parcels makes a
written request that includes a legal description of the existing
contiguous parcels sufficient for the assessing official to identify
each parcel and the area of all contiguous parcels, the assessing
official shall consolidate more than one (1) existing contiguous
parcel into a single parcel to the extent that the existing contiguous
parcels are in a single taxing district and the same section. For
existing contiguous parcels in more than one (1) taxing district or
one (1) section, the assessing official shall, upon written request by
the owner, consolidate the existing contiguous parcels in each taxing
district and each section into a single parcel. An assessing official
shall consolidate more than one (1) existing contiguous parcel into
a single parcel if the assessing official has knowledge that an
improvement to the real property is located on or otherwise
significantly affects the parcels. As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2.
IC 6-1.1-5-16 Version b Consolidation of contiguous parcels into single parcel
Note: This version of section effective 7-1-2011. See also
preceding version of this section, effective until 7-1-2011.
Sec. 16. (a) An action under this section is subject to section 5.5
of this chapter.
(b) If an owner of existing contiguous parcels makes a written
request that includes a legal description of the existing contiguous
parcels sufficient for the assessing official to identify each parcel and
the area of all contiguous parcels, the assessing official shall
consolidate more than one (1) existing contiguous parcel into a single
parcel to the extent that the existing contiguous parcels are in a
single taxing district and the same section. For existing contiguous
parcels in more than one (1) taxing district or one (1) section, the
assessing official shall, upon written request by the owner,
consolidate the existing contiguous parcels in each taxing district and
each section into a single parcel. An assessing official shall
consolidate more than one (1) existing contiguous parcel into a single
parcel if the assessing official has knowledge that an improvement
to the real property is located on or otherwise significantly affects the
parcels. As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2;
P.L.113-2010, SEC.20.
IC 6-1.1-5
Chapter 5. Real Property Assessment Records
IC 6-1.1-5-1 Plats
Sec. 1. Except as provided in section 9 of this chapter, the auditor,
or, if authorized by county ordinance, the surveyor of each county
shall maintain a plat of each civil township of the county the auditor
or surveyor serves. The plats shall be divided in such a manner that
they clearly exhibit the ownership and assessed value of each parcel
of real property. The plats must be in the form and contain the
information prescribed by the department of local government
finance. The plats shall be kept current. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.76-1989,
SEC.1; P.L.90-2002, SEC.46.
IC 6-1.1-5-2 Index numbering system
Sec. 2. (a) Except as provided in section 9 of this chapter, county
auditor may establish a real property index numbering system in
order to list real property for purposes of the assessment and
collection of taxes. The index numbering system may be used in
addition to, or in lieu of, the method of listing real property otherwise
provided by law. The index numbering system shall describe real
property by county, township, block, and parcel or lot. The
numbering system must be approved by the department of local
government finance before it is implemented.
(b) If an index numbering system is implemented in a county, the
county auditor, except as provided in section 9 of this chapter, shall:
(1) establish and maintain cross indexes of the numbers
assigned under the system and the complete legal description of
the real property to which the numbers are related;
(2) assign individual index numbers which shall be carried on
the assessment rolls, tax rolls, and tax statements;
(3) keep the indexes established under this section open for
public inspection; and
(4) furnish all information concerning the index numbering
system to the assessing officers of the county.
(c) An index numbering system established under this section
shall be implemented on a county-wide basis. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.2; P.L.90-2002, SEC.47.
IC 6-1.1-5-3 Version a Plats; entry on tax list
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
Sec. 3. Except as provided in section 9 of this chapter, if any land
is platted, the plat must be presented to the county auditor before it
is recorded. The county auditor shall enter the lots or parcels
described in the plat on the tax lists in lieu of the land included in the
plat. (Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-5-3 Version b Plats; entry on tax list
Note: This version of section effective 7-1-2011. See also
preceding version of this section, effective until 7-1-2011.
Sec. 3. Except as provided in section 9 of this chapter, if any land
is platted, the plat must be presented to the county auditor before it
is recorded. Subject to sections 5.5 and 9 of this chapter, the county
auditor shall enter the lots or parcels described in the plat on the tax
lists in lieu of the land included in the plat. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.113-2010,
SEC.18.
IC 6-1.1-5-4 Transfer books
Sec. 4. (a) Except as provided in section 9 of this chapter, the
county auditor shall keep a transfer book, arranged by townships,
cities, and towns. In the transfer book he shall enter a description, for
the purpose of taxation, of land that is conveyed by deed or partition,
the date of the conveyance, the names of the parties, and the post
office address of the grantee.
(b) In addition, the auditor shall endorse on the deed or instrument
of conveyance the words "duly entered for taxation subject to final
acceptance for transfer", "not taxable", "has already been listed for
taxation", or "duly entered for taxation". The deed or instrument
must include on its face the post office address of the grantee. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.3; P.L.54-1988, SEC.1.
IC 6-1.1-5-5 Change of ownership; partition; apportionment of assessed value
and delinquent taxes
Sec. 5. If a division, partition, or change of ownership of any real
property is made by conveyance, sale, devise, or descent, the county
auditor, except as provided in sections 5.5 and 9 of this chapter and
IC 6-1.1-2-4, shall transfer the real property on the last assessment
list. In addition, the auditor, except as provided in sections 5.5 and
9 of this chapter, shall apportion the assessed value of the real
property and all delinquent taxes on the real property among the
several owners. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.4; P.L.51-1997, SEC.2.
IC 6-1.1-5-5.5 Version a Real property interest created from previously existing parcel or
parcels; auditor's endorsement; tax lien; apportionment of
assessed value and delinquent taxes
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
Sec. 5.5. (a) Before an owner records a transfer of an ownership
interest in a parcel of real property that is created after the person
became owner of the real property and is created either from a larger
previously existing parcel or a combination of previously existing
smaller parcels, the owner must submit, except as provided in section
9 of this chapter, the instrument transferring the real property to the
county auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of this
chapter, shall endorse on the instrument "duly entered for taxation
subject to final acceptance for transfer" or another endorsement
authorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and
owing is not released or otherwise extinguished if a county auditor
endorses an instrument of transfer under this section. Property taxes
that are due and owing on the affected parcel of property may be
collected as if the county auditor had not endorsed the instrument of
transfer.
(d) Except as provided in section 9 of this chapter, before the
county auditor may transfer real property described in subsection (a)
on the last assessment list or apportion the assessed value of the real
property among the owners, the owner must pay or otherwise satisfy
all property taxes for which the due date has passed as of the date of
transfer on each of the parcels of real property from which the
transferred property is derived by paying the property tax to the
county treasurer of the county in which the real property is located.
The county auditor, except as provided in section 9 of this chapter,
may not apportion delinquent taxes described in this subsection
among the owners. As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1.
IC 6-1.1-5-5.5 Version b Real property interest created from previously existing parcel or
parcels; auditor's endorsement; tax lien; apportionment of
assessed value and delinquent taxes
Note: This version of section effective 7-1-2011. See also
preceding version of this section, effective until 7-1-2011.
Sec. 5.5. (a) Before an owner records a transfer of an ownership
interest in a parcel of real property that is created after the person
became owner of the real property and is created either from a larger
previously existing parcel or a combination of previously existing
smaller parcels, the owner must submit, except as provided in section
9 of this chapter, the instrument transferring the real property to the
county auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of this
chapter, shall endorse on the instrument "duly entered for taxation
subject to final acceptance for transfer" or another endorsement
authorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and
owing is not released or otherwise extinguished if a county auditor
endorses an instrument of transfer under this section. Property taxes
that are due and owing on the affected parcel of property may be
collected as if the county auditor had not endorsed the instrument of
transfer.
(d) Except as provided in section 9 of this chapter, before the
county auditor may enter or transfer real property described in
subsection (a) on the last assessment list, enter lots or parcels
described in a plat under section 3 of this chapter, consolidate parcels
under section 16 of this chapter, or apportion the assessed value of
the real property among the owners the owner must pay or otherwise
satisfy all property taxes for which the due date has passed as of the
date of transfer on each of the parcels of real property from which
the platted, consolidated, or transferred property is derived by paying
the property tax to the county treasurer of the county in which the
real property is located. The county auditor, subject to section 9 of
this chapter, may not apportion delinquent taxes described in this
subsection among the owners. As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1;
P.L.113-2010, SEC.19.
IC 6-1.1-5-5.7 Auditor's endorsement required for recording of deed creating
interest from previously existing parcel or parcels; effect of
noncompliance
Sec. 5.7. (a) A county recorder may record or accept for recording
a deed or other instrument of conveyance that transfers an ownership
interest in real property subject to section 5.5 of this chapter only if
the county auditor has endorsed the deed or other instrument of
transfer as required by section 5.5 of this chapter.
(b) The failure of any deed or other instrument of conveyance to
be endorsed in compliance with section 5.5 of this chapter does not
affect the validity of the notice given by the recording of the deed or
instrument. As added by P.L.51-1997, SEC.4.
IC 6-1.1-5-6 Partition or transfer of real property; transcript of judgment;
entry in transfer book
Sec. 6. (a) If a court of this state renders a judgment for the
partition or transfer of real property, the clerk of the court shall
prepare a transcript of the judgment. The transcript shall describe the
partition or transfer and shall state the volume and page of the
order-book in which the judgment is entered. The transcript shall be
signed by the clerk under the seal of the court. Except as provided in
section 9 of this chapter, the clerk shall deliver the transcript to the
auditor of the county in which the real property is situated. Except as
provided in section 9 of this chapter, the auditor shall make the
entries on his transfer book, note the transfer upon the back of the
transcript, and then deliver the transcript to the recorder of the
county. The recorder shall record the transcript in the record of
deeds.
(b) For their respective services, the clerk of the court and the
county recorder shall each charge the person entitled to the real
property the fees the officials are by law permitted to charge for
similar services. These fees shall be included as part of the cost of
the court proceedings by the court rendering the judgment. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.5.
IC 6-1.1-5-7 Heirs or devisees; transfer on tax duplicate
Sec. 7. (a) A person to whom the title to real property has passed,
either under the laws of descent of this state or by virtue of the last
will of a decedent, may procure a transfer of the real property on the
tax duplicate on which the real property is assessed and taxed. In
order to procure the transfer, the person must prepare an affidavit
and, except as provided in section 9 of this chapter, file it with the
auditor of the county in which the real property is situated. The
affidavit shall contain the following information:
(1) the decedent's date of death;
(2) whether the decedent died testate or intestate; and
(3) the affiant's interest in the real property.
In addition, if the decedent died testate, the affiant must attach a
certified copy of the decedent's will to the affidavit. However, if the
will has been probated or recorded in the county in which the real
property is located, the affiant, in lieu of attaching a certified copy of
the will, shall state that fact in the affidavit and indicate the volume
and page of the record where the will may be found.
(b) Except as provided in section 9 of this chapter, the county
auditor shall enter a transfer of the real property in the proper
transfer book after the affidavit is filed with his office.
(c) No transfer made under this section has the effect of
conferring title upon the person procuring the transfer. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.48, SEC.6.
IC 6-1.1-5-8 List of property; delivery to township or county assessor
Sec. 8. Except as provided in section 9 of this chapter, the county
auditor of each county shall annually prepare and deliver to the
township assessor (if any) or the county assessor a list of all real
property entered in the township or county as of the assessment date.
The county auditor shall deliver the list within thirty (30) days after
the assessment date. The county auditor shall prepare the list in the
form prescribed or approved by the department of local government
finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.48; P.L.146-2008, SEC.87. IC 6-1.1-5-9 Duties and authority of assessors in county containing a
consolidated city
Sec. 9. In a county containing a consolidated city:
(1) the township assessor has the duties and authority described
in sections 1 through 8 of this chapter; and
(2) the county assessor has the duties and authority described in
sections 1 through 8 of this chapter for a township for which
there is no township assessor.
These duties and authority include effecting the transfer of title to
real property and preparing, maintaining, approving, correcting,
indexing, and publishing the list or record of, or description of title
to, real property. If a court renders a judgment for the partition or
transfer of real property located in a county containing a consolidated
city, the clerk of the court shall deliver the transcript to the county
assessor. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.29, SEC.1; Acts 1979, P.L.48, SEC.7; P.L.54-1988, SEC.2;
P.L.146-2008, SEC.88.
IC 6-1.1-5-9.1 Townships of 35,000 or more population; plats and lists
Sec. 9.1. (a) Except:
(1) as provided in subsection (b); and
(2) for civil townships described in section 9 of this chapter;
and notwithstanding the provisions of sections 1 through 8 of this
chapter, for all other civil townships having a population of
thirty-five thousand (35,000) or more, for a civil township that falls
below a population of thirty-five thousand (35,000) at a federal
decennial census that takes effect after December 31, 2001, and for
all other civil townships in which a city of the second class is
located, the township assessor, or the county assessor if there is no
township assessor for the township, shall make the real property lists
and the plats described in sections 1 through 8 of this chapter.
(b) In a civil township that attains a population of thirty-five
thousand (35,000) or more at a federal decennial census that takes
effect after December 31, 2001, the county auditor shall make the
real property lists and the plats described in sections 1 through 8 of
this chapter unless the township assessor determines to assume the
duty from the county auditor.
(c) With respect to townships in which the township assessor
makes the real property lists and the plats described in sections 1
through 8 of this chapter, the county auditor shall, upon completing
the tax duplicate, return the real property lists to the township
assessor for the continuation of the lists by the assessor. If land
located in one (1) of these townships is platted, the plat shall be
presented to the township assessor instead of the county auditor,
before it is recorded. The township assessor shall then enter the lots
or parcels described in the plat on the tax lists in lieu of the land
included in the plat.
As added by Acts 1979, P.L.48, SEC.8. Amended by P.L.178-2002,
SEC.9; P.L.146-2008, SEC.89.
IC 6-1.1-5-10 Tract descriptions; delivery of title papers
Sec. 10. If a township assessor, or the county assessor if there is
no township assessor for the township, believes that it is necessary
to obtain an accurate description of a specific lot or tract, the
assessor may demand in writing that the owner or occupant of the lot
or tract deliver all the title papers in the owner's or occupant's
possession to the assessor for the assessor's examination. If the
person fails to deliver the title papers to the assessor at the assessor's
office within five (5) days after the demand is mailed, the assessor
shall prepare the real property list according to the best information
the assessor can obtain. For that purpose, the assessor may examine,
under oath, any person whom the assessor believes has any
knowledge relevant to the issue. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.146-2008,
SEC.90.
IC 6-1.1-5-11 Rules for determining land within tract; required survey
Sec. 11. (a) In order to determine the quantity of land contained
within a tract, an assessor shall follow the rules contained in this
section.
(b) Except as provided in subsection (c), the assessor shall
recognize the quantity of land stated in a deed or patent if the owner
or person in whose name the property is listed holds the land by
virtue of:
(1) a deed from another party or from this state; or
(2) a patent from the United States.
(c) If land described in subsection (b) has been surveyed
subsequent to the survey made by the United States and if the county
assessor is satisfied that the tract contains a different quantity of land
than is stated in the patent or deed, the assessor shall recognize the
quantity of land stated in the subsequent survey.
(d) Except as provided in subsection (f), a county assessor shall
demand in writing that the owner of a tract, or person in whose name
the land is listed, have the tract surveyed and that the owner or
person in whose name the land is listed return a sworn certificate
from the surveyor stating the quantity of land contained in the tract
if:
(1) the land was within the French or Clark's grant; and
(2) the party holds the land under original entry or survey.
(e) If the party fails to return the certificate under subsection (d)
within thirty (30) days after the demand is mailed, the assessor shall
have a surveyor survey the land. The expenses of a survey made
under this subsection shall be paid for from the county treasury.
However, the county auditor shall charge the survey expenses against
the land, and the expenses shall be collected with the taxes payable
in the succeeding year.
(f) A county assessor shall not demand a survey of land described
in subsection (d) if:
(1) the owner or holder of the land has previously had it
surveyed and presents to the assessor a survey certificate which
states the quantity of land; or
(2) the assessor is satisfied from other competent evidence,
given under oath or affirmation, that the quantity of land stated
in the original survey is correct. (Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.50, SEC.1.) As
amended by Acts 1977, P.L.2, SEC.8; P.L.146-2008, SEC.91.
IC 6-1.1-5-12
Repealed
(Repealed by P.L.332-1989(ss), SEC.48.)
IC 6-1.1-5-13 Personal property return; information relating to real property
Sec. 13. Each taxpayer shall provide on a personal property return
any information related to real property owned, possessed, or
occupied by him if the information is required by the department of
local government finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.49.
IC 6-1.1-5-14 Delivery of real property list
Sec. 14. Not later than May 15, each township assessor in the
county (if any) shall prepare and deliver to the county assessor a
detailed list of the real property listed for taxation in the township.
On or before July 1 of each year, each county assessor shall, under
oath, prepare and deliver to the county auditor a detailed list of the
real property listed for taxation in the county. The county assessor
shall prepare the list in the form prescribed by the department of
local government finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9; P.L.146-2008,
SEC.92.
IC 6-1.1-5-15 Assessment registration notices; building permits
Sec. 15. (a) Except as provided in subsection (b), before an owner
of real property demolishes, structurally modifies, or improves it at
a cost of more than five hundred dollars ($500) for materials or
labor, or both, the owner or the owner's agent shall file with the area
plan commission or the county assessor in the county where the
property is located an assessment registration notice on a form
prescribed by the department of local government finance.
(b) If the owner of the real property, or the person performing the
work for the owner, is required to obtain a permit from an agency or
official of the state or a political subdivision for the demolition,
structural modification, or improvement, the owner or the person
performing the work for the owner is not required to file an
assessment registration notice.
(c) Each state or local government official or agency shall, before
the tenth day of each month, deliver a copy of each permit described
in subsection (b) to the assessor of the county in which the real
property to be improved is situated. Each area plan commission shall,
before the tenth day of each month, deliver a copy of each
assessment registration notice described in subsection (a) to the
assessor of the county where the property is located.
(d) Before the last day of each month, the county assessor shall
distribute a copy of each assessment registration notice filed under
subsection (a) or permit received under subsection (b) to the assessor
of the township (if any) in which the real property to be demolished,
modified, or improved is situated.
(e) A fee of five dollars ($5) shall be charged by the area plan
commission or the county assessor for the filing of the assessment
registration notice. All fees collected under this subsection shall be
deposited in the county property reassessment fund.
(f) A township or county assessor shall immediately notify the
county treasurer if the assessor discovers property that has been
improved or structurally modified at a cost of more than five hundred
dollars ($500) and the owner of the property has failed to obtain the
required building permit or to file an assessment registration notice.
(g) Any person who fails to:
(1) file the registration notice required by subsection (a); or
(2) obtain a building permit described in subsection (b);
before demolishing, structurally modifying, or improving real
property is subject to a civil penalty of one hundred dollars ($100).
The county treasurer shall include the penalty on the person's
property tax statement and collect it in the same manner as
delinquent personal property taxes under IC 6-1.1-23. However, if a
person files a late registration notice, the person shall pay the fee, if
any, and the penalty to the area plan commission or the county
assessor at the time the person files the late registration notice. As added by P.L.74-1987, SEC.3. Amended by P.L.332-1989(ss),
SEC.5; P.L.41-1993, SEC.6; P.L.90-2002, SEC.51; P.L.228-2005,
SEC.15; P.L.146-2008, SEC.93.
IC 6-1.1-5-16 Version a Consolidation of contiguous parcels into single parcel
Note: This version of section effective until 7-1-2011. See also
following version of this section, effective 7-1-2011.
Sec. 16. If an owner of existing contiguous parcels makes a
written request that includes a legal description of the existing
contiguous parcels sufficient for the assessing official to identify
each parcel and the area of all contiguous parcels, the assessing
official shall consolidate more than one (1) existing contiguous
parcel into a single parcel to the extent that the existing contiguous
parcels are in a single taxing district and the same section. For
existing contiguous parcels in more than one (1) taxing district or
one (1) section, the assessing official shall, upon written request by
the owner, consolidate the existing contiguous parcels in each taxing
district and each section into a single parcel. An assessing official
shall consolidate more than one (1) existing contiguous parcel into
a single parcel if the assessing official has knowledge that an
improvement to the real property is located on or otherwise
significantly affects the parcels. As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2.
IC 6-1.1-5-16 Version b Consolidation of contiguous parcels into single parcel
Note: This version of section effective 7-1-2011. See also
preceding version of this section, effective until 7-1-2011.
Sec. 16. (a) An action under this section is subject to section 5.5
of this chapter.
(b) If an owner of existing contiguous parcels makes a written
request that includes a legal description of the existing contiguous
parcels sufficient for the assessing official to identify each parcel and
the area of all contiguous parcels, the assessing official shall
consolidate more than one (1) existing contiguous parcel into a single
parcel to the extent that the existing contiguous parcels are in a
single taxing district and the same section. For existing contiguous
parcels in more than one (1) taxing district or one (1) section, the
assessing official shall, upon written request by the owner,
consolidate the existing contiguous parcels in each taxing district and
each section into a single parcel. An assessing official shall
consolidate more than one (1) existing contiguous parcel into a single
parcel if the assessing official has knowledge that an improvement
to the real property is located on or otherwise significantly affects the
parcels. As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2;
P.L.113-2010, SEC.20.
