Sec. 1. If a notice is required to be given by mail under the general assessment provisions of this article, the day on which the notice is deposited in the United States mail is the day notice is given. The notice shall be given by first class mail. [Pre-1975 Property Tax Recodification Citation: 6-1-39-1.] Formerly: […]
Sec. 1.5. (a) Subject to subsections (b) and (c), and except as provided in subsection (d), a document, including a form, a return, or a writing of any type, which must be filed by a due date under this article or IC 6-1.5, is considered to be filed by the due date if the document […]
Sec. 10. If the taxes for a year on any property which is subject to taxation under this article cannot be collected because of an erroneous proceeding, the amount of the taxes, together with any penalties, interest, or costs carried forward on account of those taxes, shall be added to the amount to be collected […]
Sec. 11. The governor shall, in the name of this state and as governor, execute and deliver a quitclaim deed to the record owner of real property if: (1) the record owner requests the deed; (2) the auditor and the recorder of the county in which the real property is located each file with the […]
Sec. 12. (a) A board of county commissioners, a county assessor, or a township assessor (if any) may enter into a contract for the discovery of property that has been undervalued or omitted from assessment. The contract must prohibit payment to the contractor for discovery of undervaluation or omission with respect to a parcel or […]
Sec. 13. When a political subdivision is formed, the auditor of the county in which the political subdivision is situated shall, at the written request of the legislative body of the political subdivision, prepare a list of all the lands and lots within the limits of the political subdivision, and the county auditor shall deliver […]
Sec. 16. (a) A court may allow or approve a final report or account of: (1) a receiver; (2) a trustee in dissolution; (3) a trustee in bankruptcy; (4) a commissioner appointed for the sale of real estate; or (5) any other officer acting under the authority and supervision of a court; only if the […]
Sec. 17. (a) As used in this section, “nonreverting fund” refers to a nonreverting fund established under subsection (d). (b) If a county auditor makes a determination that property was not eligible for a standard deduction under IC 6-1.1-12-37 in a particular year within three (3) years after the date on which taxes for the […]
As added by P.L.249-2015, SEC.17. Repealed by P.L.203-2016, SEC.16.
Sec. 2. If a township assessor needs legal services, he may use the attorney appointed by the trustee of the township, or the legal services may be provided by the county. [Pre-1975 Property Tax Recodification Citation: 6-1-39-3.] Formerly: Acts 1975, P.L.47, SEC.1.
Sec. 3. (a) A township assessor’s assessment or a county assessor’s assessment of property is valid even if: (1) the assessor does not complete, or notify the county auditor of, the assessment by the time prescribed under IC 6-1.1-3 or IC 6-1.1-4; (2) there is an irregularity or informality in the manner in which the […]
Sec. 4. (a) An assessing official or a representative of the department of local government finance may file an affidavit with a circuit court, superior court, or probate court of this state if: (1) the official or representative has requested that a person give information or produce books or records; and (2) the person has […]
Sec. 5. In order to discharge their official duties, the following officials may administer oaths and affirmations: (1) County assessors. (2) Township assessors. (3) County auditors. (4) Members of a county property tax assessment board of appeals. (5) Members of the Indiana board. [Pre-1975 Property Tax Recodification Citation: 6-1-39-6.] Formerly: Acts 1975, P.L.47, SEC.1. As […]
Sec. 6. If, subsequent to the assessment date in any year, a person receives possession or control of personal property in a fiduciary capacity, he shall ascertain whether a personal property return for that year has been filed. If a return is required but has not been filed, the fiduciary shall file the required return […]
Sec. 7. (a) The county executive may cancel any property taxes, delinquencies, fees, special assessments, and penalties assessed against real property owned by a county, a township, a city, a town, or a body corporate and politic established under IC 8-10-5-2(a), regardless of whether the county, township, city, town, or body corporate and politic established […]
Sec. 8. When an officer is required to perform a service under chapter 22, 23, 24, 25, 26, or 27 of this article and a fee is not provided for that service, the officer shall perform the service without charge. [Pre-1975 Property Tax Recodification Citation: 6-1-60-1.] Formerly: Acts 1975, P.L.47, SEC.1.
Sec. 9. An officer’s failure to make an official certificate or to perform a clerical duty within the time required under chapter 22, 23, 24, 25, 26, or 27 of this article does not, except where otherwise expressly provided by law, affect the validity of an assessment, tax levy, or tax collection. [Pre-1975 Property Tax […]
