Sec. 1. Except as otherwise provided by law, it is sufficient for purposes of assessment and taxation to describe personal property on all records and notices by using the words “personal property” to include all types of personal property assessed to a person under this article. [Pre-1975 Property Tax Recodification Citation: 6-1-51-5.] Formerly: Acts 1975, […]
Sec. 10. (a) A person who is liable for property taxes under IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost, and collection expenses, including reasonable attorney’s fees and court costs, resulting from late payment of the taxes. (b) A person’s liability under this section may be enforced by any legal remedy, […]
Sec. 11. A holder of a lien of record on any real property on which taxes are delinquent may pay the delinquent taxes, penalties, and cost. The amount so paid is an additional lien on the real property in favor of the lienholder and is collectible, with interest at ten percent (10%) per annum from […]
Sec. 12. (a) When a property owner pays the taxes or special assessments levied against any property, and a receipt is provided by the county treasurer, the receipt shall be on a form prescribed or approved by the state board of accounts. The receipt shall contain: (1) the name of the person liable for the […]
Sec. 12.1. If: (1) a property owner or a person acting on behalf of a property owner tenders a draft to the county treasurer for the payment of the taxes or special assessments levied against any property; and (2) the draft is dishonored upon presentation for payment; any costs incurred by the county treasurer because […]
Sec. 13. (a) The state acquires a lien on each tract of real property for all property taxes levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), and all subsequent penalties and cost resulting from the taxes. This lien attaches on the assessment date of the year for […]
Sec. 13.5. (a) A political subdivision acquires a lien on each tract of real property for: (1) all special assessments levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c); and (2) all subsequent penalties and costs resulting from the special assessments. The lien attaches on the installment due […]
Sec. 14. (a) On or before June 1 and December 1 of each year (or more frequently if the county legislative body adopts an ordinance requiring additional certifications), the disbursing officer of each political subdivision and the township executive shall certify the name and address of each person who has money due the person from […]
Sec. 15. If the county treasurer finds that a person whose name is certified to him under section 14 of this chapter is delinquent in the payment of his taxes, he shall certify the name of that person and the amount of the delinquency to the official of the political subdivision or other governmental entity […]
Sec. 16. (a) On or before June 1 and December 1 of each year, each county treasurer shall provide the auditor of state, the Indiana department of transportation, and the board of trustees of each state institution or school with a list of each person who is delinquent in the payment of property taxes and […]
Sec. 17. A county treasurer who receives funds that have been deducted under section 15 or section 16 of this chapter from money due a person shall apply the funds to the delinquent taxes, penalties, and interest owed by that person until those items are paid in full. [Pre-1975 Property Tax Recodification Citations: 6-1-54-2 part; […]
Sec. 18. 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.1.
Sec. 2. (a) Real property is sufficiently described for the purpose of listing, assessing, and collecting the taxes on it when it is described by: (1) reference to the name of the subdivision and lot number, if the tract of land has been platted into lots or subdivided and a plat of the tract has […]
Sec. 3. (a) Except as provided in subsection (b), the auditor of each county shall, before March 15 of each year, prepare a roll of property taxes payable in that year for the county. This roll shall be known as the “tax duplicate” and shall show: (1) the value of all the assessed property of […]
Sec. 4. (a) Immediately upon the receipt of the tax duplicate, the county auditor shall give notice of the rate of tax per one hundred dollars ($100) of assessed valuation to be collected in the county for each purpose and the total of the rates in each taxing district. This notice shall be published in […]
Sec. 5. (a) Except as provided in subsections (b) and (c), on or before March 15 of each year, the county auditor shall prepare and deliver to the auditor of state and the county treasurer a certified copy of an abstract of the property, assessments, taxes, deductions, and exemptions for taxes payable in that year […]
Sec. 6. The county treasurer shall keep a register of taxes and special assessments in the manner and on the form prescribed by the state board of accounts. He shall enter each payment of the taxes and special assessments in the register on the day the payment is received. [Pre-1975 Property Tax Recodification Citation: 6-1-51-9.] […]
Sec. 6.5. Notwithstanding IC 26-1-3.1-310, if a payment subject to this article is made by: (1) check; (2) bank draft; (3) money order; (4) bank card or credit card; or (5) any other draft or financial instrument that is payable by a third party; and the third party refuses to pay the amount of the […]
Sec. 7. The county treasurer shall keep a daily cash book on the form prescribed by the state board of accounts. He shall enter all funds received by him in the cash book on the day the funds are received. The county treasurer shall also record in the cash book all the deposits, withdrawals, and […]
[Pre-1975 Property Tax Recodification Citation: 6-1-52-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1976, P.L.14, SEC.1; P.L.57-1986, SEC.2; P.L.60-1991, SEC.1; P.L.6-1997, SEC.89; P.L.64-2004, SEC.13; P.L.162-2006, SEC.15; P.L.169-2006, SEC.10; P.L.1-2007, SEC.46. Repealed by P.L.3-2008, SEC.269.
