Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-22.5-0.1 Application of certain amendments to chapter
0.2K chars
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.
Ind. Code § 6-1.1-22.5-1 "Commissioner"
0.2K chars
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.
Ind. Code § 6-1.1-22.5-10 Notice of tax rates for reconciling statement
1.2K chars
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. IC 6-1.1-22.5-11 Notice and transmissio…
Ind. Code § 6-1.1-22.5-12 Form of reconciling statement; information to be included on
3.9K chars
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 …
Ind. Code § 6-1.1-22.5-13 Payments to be made to county treasurer
0.3K chars
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.…
Ind. Code § 6-1.1-22.5-14 Settlement and distribution of tax collections; separate general
1.0K chars
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;…
Ind. Code § 6-1.1-22.5-15 Interest on undistributed tax collections
0.4K chars
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 r…
Ind. Code § 6-1.1-22.5-16 Applicability of review and appeal procedures to provisional
0.2K chars
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.
Ind. Code § 6-1.1-22.5-17 Applicability of penalties to provisional and reconciling
0.3K chars
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.
Ind. Code § 6-1.1-22.5-18 Treatment of payments to determine delinquencies
3.5K chars
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 statemen…
Ind. Code § 6-1.1-22.5-19 Supplementary effect of other provisions
0.2K chars
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.
Ind. Code § 6-1.1-22.5-2 "Provisional statement"
0.3K chars
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.
Ind. Code § 6-1.1-22.5-20 Department of local government finance emergency rules to
1.1K chars
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 t…
Ind. Code § 6-1.1-22.5-21 Use of parcel carrier to send documents
0.3K chars
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.
Ind. Code § 6-1.1-22.5-3 "Property taxes"
0.1K chars
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.
Ind. Code § 6-1.1-22.5-4 "Reconciling statement"
0.2K chars
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.
Ind. Code § 6-1.1-22.5-5 "Tax liability"
0.3K chars
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.
Ind. Code § 6-1.1-22.5-6 Use of provisional statement authorized; notice to taxpayers
3.3K chars
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 t…
Ind. Code § 6-1.1-22.5-6.5 Use of provisional statement for cross-county area
2.1K chars
Sec. 6.5. (a) As used in this section, "cross-county area" refers to a cross-county entity's territory that is located in one (1) county. (b) As used in this section, "cross-county entity" refers to a taxing unit that is located in more than one (1) county. (c) As used in this se…
Ind. Code § 6-1.1-22.5-7 Waiver by department of local government finance of use of
3.9K chars
provisional statement; procedure Sec. 7. (a) The county auditor of a county or fifty (50) property owners in the county may, not more than five (5) days after the publication of the notice required under section 6.5(f) of this chapter, request in writing that the department of lo…
Ind. Code § 6-1.1-22.5-8 Form of provisional statement; information to be shown on
9.4K chars
statement; adjustments to tax liability Sec. 8. (a) Subject to subsection (c), a provisional statement must: (1) be on a form prescribed by the department of local government finance; (2) except as provided in emergency rules adopted under section 20 of this chapter and subsectio…
Ind. Code § 6-1.1-22.5-9 Tax due dates; deadline to send statements; amounts due;
3.3K chars
mailing of statement sent by electronic mail but not received; petition to extend deadline Sec. 9. (a) Except as provided in subsection (e) and section 12(b) of this chapter, tax liability billed on a provisional statement is due in two (2) equal installments on May 10 and Novemb…