6-1.1-22.5-0.1. Application of Certain Amendments to Chapter
Sec. 0.1. The amendments made to section 6 of this chapter by P.L.67-2006 apply only to property taxes first due and payable after December 31, 2005. As added by P.L.220-2011, SEC.128.
6-1.1-22.5-1. “Commissioner”
Sec. 1. As used in this chapter, “commissioner” refers to the commissioner of the department of local government finance. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
6-1.1-22.5-10. Notice of Tax Rates for Reconciling Statement
Sec. 10. If a provisional statement is used, the county treasurer shall give notice of tax rates required under IC 6-1.1-22-4 for the reconciling statement. As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by P.L.2-2005, SEC.18.
6-1.1-22.5-11. Notice and Transmission of Reconciling Statements by County Treasurer
Sec. 11. (a) With respect to provisional statements under section 6 of this chapter, as soon as possible after the receipt of the abstract required by IC 6-1.1-22-5, the county treasurer shall: (1) give the notice required by IC 6-1.1-22-4; and (2) mail or transmit reconciling statements under section 12 of this chapter. (b) With […]
6-1.1-22.5-12. Form of Reconciling Statement; Information to Be Included on Statement; Request by County Treasurer to Issue Reconciling Statement Adjusting Second Installment; Use of Electronic Mail
Sec. 12. (a) Except as provided by subsection (c), each reconciling statement must be on a form prescribed by the department of local government finance and must indicate: (1) the actual property tax liability under this article for the calendar year for which the reconciling statement is issued; (2) the total amount paid under the […]
6-1.1-22.5-13. Payments to Be Made to County Treasurer
Sec. 13. Taxpayers shall make all payments under this chapter to the county treasurer. The board of county commissioners may authorize the county treasurer to open temporary offices to receive payments under this chapter in municipalities in the county other than the county seat. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
6-1.1-22.5-14. Settlement and Distribution of Tax Collections; Separate General Fund Account for Penalties; Use of Fund
Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51) days after the due date of a provisional or reconciling statement under this chapter, the county auditor shall: (1) file with the auditor of state a report of settlement; and (2) distribute tax collections to the appropriate taxing units. (b) The county treasurer […]
6-1.1-22.5-15. Interest on Undistributed Tax Collections
Sec. 15. If a county auditor fails to make a distribution of tax collections under section 14 of this chapter, a taxing unit that was to receive a distribution may recover interest on the undistributed tax collections at the same rate and in the same manner that interest may be recovered under IC 6-1.1-27-1(b). As […]
6-1.1-22.5-16. Applicability of Review and Appeal Procedures to Provisional and Reconciling Statements
Sec. 16. IC 6-1.1-15: (1) does not apply to a provisional statement; and (2) applies to a reconciling statement. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
6-1.1-22.5-17. Applicability of Penalties to Provisional and Reconciling Statements
Sec. 17. IC 6-1.1-37-10 applies to: (1) a provisional statement; and (2) a reconciling statement; in the same manner that IC 6-1.1-37-10 applies to an installment of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
6-1.1-22.5-18. Treatment of Payments to Determine Delinquencies
Sec. 18. For purposes of IC 6-1.1-24-1(a)(1): (1) the first installment on a provisional statement is considered to be the taxpayer’s spring installment of property taxes; (2) except as provided in subdivision (3) or section 18.5 of this chapter, payment on a reconciling statement is considered to be due before the due date of the […]
6-1.1-22.5-18.5. Installment Payments; Tax Due on Reconciliation Statement
Sec. 18.5. (a) A county council may adopt an ordinance to allow a taxpayer to make installment payments under this section of a tax payment due under a reconciling statement issued under this chapter or any other provision. (b) An ordinance adopted under this section must specify: (1) the reconciling statement to which the ordinance […]
6-1.1-22.5-19. Supplementary Effect of Other Provisions
Sec. 19. The other provisions of this article supplement the provisions of this chapter concerning the collection of property taxes. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
6-1.1-22.5-2. “Provisional Statement”
Sec. 2. As used in this chapter, “provisional statement” refers to a provisional property tax statement required by section 6 or 6.5 of this chapter as the context indicates. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.158.
6-1.1-22.5-20. Department of Local Government Finance Emergency Rules to Take Into Account Certain Real Property Assessment Changes
Sec. 20. For purposes of a provisional statement under section 6 of this chapter, the department of local government finance may adopt emergency rules under IC 4-22-2-37.1 to provide a methodology for a county treasurer to issue provisional statements with respect to real property, taking into account new construction of improvements placed on the real […]
6-1.1-22.5-21. Use of Parcel Carrier to Send Documents
Sec. 21. Notwithstanding any other provision of this chapter, the county treasurer may send via a nationally recognized express parcel carrier any document that the county treasurer may send under this chapter via the United States mail. As added by P.L.61-2011, SEC.2.
6-1.1-22.5-3. “Property Taxes”
Sec. 3. As used in this chapter, “property taxes” include special assessments. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
6-1.1-22.5-4. “Reconciling Statement”
Sec. 4. As used in this chapter, “reconciling statement” refers to a reconciling property tax statement required by section 11 of this chapter. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
6-1.1-22.5-5. “Tax Liability”
Sec. 5. As used in this chapter, “tax liability” includes liability for special assessments and refers to liability for property taxes after the application of all allowed deductions and credits. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
6-1.1-22.5-6. Use of Provisional Statement Authorized; Notice to Taxpayers and County Fiscal Body; Transmitting of Statement by Electronic Mail
Sec. 6. (a) This section applies to property taxes payable under this article on assessments determined for the 2003 assessment date or the assessment date in any later year, regardless of whether a proceeding to determine the necessity of a reassessment is being conducted under IC 6-1.1-4-5 (before its repeal), IC 6-1.1-4-9, or another law. […]