Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-1.1-23-0.1 Choice of procedures for mobile homes assessed as personal
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property Sec. 0.1. After December 31, 2017, a county treasurer may collect delinquent property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property by using the procedures of this chapter or IC 6-1.1-23.5. However, after a…
Ind. Code § 6-1.1-23-1 Written demand; service; content
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Sec. 1. (a) Annually, after November 10th but before August 1st of the succeeding year, each county treasurer shall serve a written demand upon each county resident who is delinquent in the payment of personal property taxes. The written demand may be served upon the taxpayer: (1…
Ind. Code § 6-1.1-23-1.2 Documents to be signed; official documents
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Sec. 1.2. (a) The following documents must be signed by the county treasurer or a designee of the county treasurer: (1) A notice or demand issued under this chapter. (2) Any other document issued under this chapter that requires an authorizing signature. (b) A document signed und…
Ind. Code § 6-1.1-23-1.5 Contracts; collection fees
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Sec. 1.5. (a) A county treasurer may enter into a contract, subject to the approval of the county executive, for services that the county treasurer considers necessary for: (1) the administration of this chapter; or (2) the collection of delinquent personal property taxes. (b) If…
Ind. Code § 6-1.1-23-10 Notice of judgment and execution; restraining orders;
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remedies; attorney's fees Sec. 10. (a) If a judgment entered under section 9 of this chapter is not paid, the county treasurer may notify the delinquent taxpayer by certified mail that a judgment has been entered against him and that the treasurer is going to file a praecipe for …
Ind. Code § 6-1.1-23-11 Certificate of judgment to treasurers of other counties;
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indexing; execution; audits Sec. 11. (a) The treasurer of a county in which a judgment is entered under section 9 of this chapter shall send a certificate of the judgment to the treasurer of another county and to the department of local government finance if the county treasurer …
Ind. Code § 6-1.1-23-12 Setting aside judgment; grounds
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Sec. 12. (a) A judgment entered under section 9 or section 11 of this chapter may be set aside only for one (1) of the following reasons: (1) The person against whom the judgment was entered was not liable for the delinquent taxes, penalties, and collection expenses for which the…
Ind. Code § 6-1.1-23-13 Satisfaction of judgments
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Sec. 13. Payment of delinquent tax judgments and interest shall be made to the county treasurer. On a daily basis the county treasurer shall enter a satisfaction of all judgments paid in the delinquent tax judgment record maintained in the office of the clerk of the circuit court…
Ind. Code § 6-1.1-23-2 Levy and sale of property for delinquent taxes
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Sec. 2. (a) If a taxpayer does not pay the total amount due within thirty (30) days after the date a written demand is made under section 1 of this chapter, the county treasurer shall levy upon and sell personal property of the taxpayer which is of sufficient value to pay the del…
Ind. Code § 6-1.1-23-3 Levy procedure; taxpayer's bond
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Sec. 3. (a) When a county treasurer levies upon personal property, the county treasurer may: (1) take immediate possession of the property and store it in a secure place; or (2) leave the property in the custody of the delinquent taxpayer until the day of the sale. (b) If the per…
Ind. Code § 6-1.1-23-4 Notice of sale
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Sec. 4. After a county treasurer levies upon a delinquent taxpayer's personal property, the county treasurer shall give notice of the time and place of sale. The notice shall contain a list of the property to be sold. The county treasurer shall give this notice at least ten (10) …
Ind. Code § 6-1.1-23-5 Auction of property; record; proceeds of sale
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Sec. 5. (a) If the delinquent taxes, penalties, and collection expenses are not paid before the time set for the sale, the county treasurer shall sell sufficient personal property of the taxpayer to pay the delinquent taxes, penalties, and collection expenses. The county treasure…
Ind. Code § 6-1.1-23-6 Scope of levy and sale provisions; exemption of household
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goods Sec. 6. (a) The scope of the levy and sale provisions of this chapter is not limited to a taxpayer's personal property which is subject to assessment and taxation under this article. Thus, except as provided in subsection (b) of this section, all of a taxpayer's personal pr…
Ind. Code § 6-1.1-23-7 Collection expenses; payment; fees; disposition
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Sec. 7. (a) With respect to the collection of delinquent personal property taxes, the county treasurer shall charge the following collection expenses to each delinquent taxpayer: (1) For making a demand by: (A) registered or certified mail, eight dollars ($8); or (B) any other ma…
Ind. Code § 6-1.1-23-8 Delinquent taxpayer about to remove property from county;
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levy and sale procedure Sec. 8. When a county treasurer believes that a person who is liable for delinquent personal property taxes is about to take his property from the county without paying the taxes, the treasurer may, in the manner prescribed in this chapter, levy upon and s…
Ind. Code § 6-1.1-23-9 Record of delinquencies
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Sec. 9. (a) In the year immediately following the year in which personal property taxes become delinquent, each county treasurer shall prepare a record of the delinquencies for which written demand has been made under section 1 of this chapter and which remain unpaid for at least…