reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-22-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22. General Procedures for Property Tax Collection|6-1.1-22-12. Receipt for Payment of Tax or Special Assessment

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 amount paid;(2) the amount paid;(3) the year for which the payment is made; and(4) a description of the property which corresponds to the description used on the tax duplicate.(b) If the county treasurer does not provide a receipt, the treasurer shall maintain records containing the date and amount paid per parcel or property description as used on the tax duplicate.(c) Notwithstanding subsection (b), a taxpayer is entitled to a validated receipt upon request.(d) When a person other than the property owner pays any property taxes or special assessment levied against the property, the county treasurer shall, if the payor requests, provide a receipt in a form prescribed or approved by the state board of accounts.(e) If a receipt for the payment of property taxes or a special assessment is lost or destroyed, the entry in the register of taxes and special assessments or the entry on the tax duplicate may be presented as evidence of payment in lieu of the receipt.[Pre-1975 Property Tax Recodification Citation: 6-1-52-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1991, SEC.2; P.L.30-1994, SEC.2.
IN Code § 6-1.1-22-12.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22. General Procedures for Property Tax Collection|6-1.1-22-12.1. Liability for Costs of Dishonored Payment Drafts

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 of the dishonoring of the draft are a liability of the taxpayer, which may be entered on the tax duplicate for the property. If entered on the tax duplicate, the amount of the liability is subject to interest, penalty, and collection in the same manner as all other special assessments.As added by P.L.57-1993, SEC.10.
IN Code § 6-1.1-22-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22. General Procedures for Property Tax Collection|6-1.1-22-13. State Liens; Civil Suits

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 which the taxes are assessed. The lien is not affected by any sale or transfer of the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), including the sale, exchange, or lease of the tract under IC 36-1-11.(b) The lien of the state for taxes, penalties, and cost continues for ten (10) years from May 10 of the year in which the taxes first become due. However, if any proceeding is instituted to enforce the lien within the ten (10) year period, the limitation is extended, if necessary, to permit the termination of the proceeding.(c) The lien of the state inures to taxing units which impose the property taxes on which the lien is based, and the lien is superior to all other liens.(d) A taxing unit described in subsection (c) may institute a civil suit against a person or an entity liable for delinquent property taxes. The taxing unit may, after obtaining a judgment, collect:(1) delinquent real property taxes;(2) penalties due to the delinquency; and(3) costs and expenses incurred in collecting the delinquent property tax, including reasonable attorney's fees and court costs approved by a court with jurisdiction.[Pre-1975 Property Tax Recodification Citation: 6-1-52-7.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.61, SEC.1; P.L.60-1988, SEC.2; P.L.68-1993, SEC.2; P.L.51-1997, SEC.6; P.L.86-2018, SEC.52.
IN Code § 6-1.1-22-13.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22. General Procedures for Property Tax Collection|6-1.1-22-13.5. Political Subdivision Liens; Civil Suits

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 date of the year for which the special assessments are certified for collection. The lien is not affected by any sale or transfer of the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), and including the sale, exchange, or lease of the tract under IC 36-1-11.(b) The lien of the political subdivision for special assessments, penalties, and costs continues for ten (10) years from May 10 of the year in which special assessments first become due. However, if any proceeding is instituted to enforce the lien within the ten (10) year period, the limitation is extended, if necessary, to permit the termination of the proceeding.(c) The lien of the state inures to political subdivisions that impose the special assessments on which the lien is based, and the lien is superior to all other liens except the lien of the state for property taxes.(d) A political subdivision described in subsection (c) may institute a civil suit against a person or an entity liable for delinquent special assessments. The political subdivision may, after obtaining a judgment, collect:(1) delinquent special assessments;(2) penalties due to the delinquency; and(3) costs and expenses incurred in collecting the delinquent special assessments, including reasonable attorney's fees and court costs approved by a court with jurisdiction.As added by P.L.169-2006, SEC.12. Amended by P.L.10-2019, SEC.38.
IN Code § 6-1.1-22-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22. General Procedures for Property Tax Collection|6-1.1-22-14. Persons to Whom Political Subdivision Owes Money; Certification of Governmental Employees; Search of Delinquent Tax Levies

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 the political subdivision to the treasurer of each county in which the political subdivision is located.(b) 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 for the state, each state educational institution, and every other governmental entity in Indiana that does not provide the information under subsection (a), shall certify the name and address of each person who is employed by the governmental entity to the county treasurer for the county where the employee works. A governmental entity that has an employee who works in more than one (1) county shall certify the information for the employee to the county where the employee has the employee's principal office.(c) Upon the receipt of the information under subsection (a) or (b), the county treasurer shall search the treasurer's records to ascertain if any person so certified to the treasurer is delinquent in the payment of property taxes.[Pre-1975 Property Tax Recodification Citation: 6-1-54-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.3; P.L.30-1994, SEC.3; P.L.2-2007, SEC.116.
IN Code § 6-1.1-22-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22. General Procedures for Property Tax Collection|6-1.1-22-15. Certification of Delinquent Taxpayer; Setoff Against Money Due

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 who is to make payment to the person. The disbursing officer shall periodically make deductions from money due the person and shall pay the amount of these deductions to the county treasurer.[Pre-1975 Property Tax Recodification Citation: 6-1-54-2 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.30-1994, SEC.4.
IN Code § 6-1.1-22-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22. General Procedures for Property Tax Collection|6-1.1-22-16. Deduction From State Payments to Delinquent Taxpayers

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 who the county treasurer believes has money due the person from that state official or body.(b) The auditor of state, the Indiana department of transportation, and the board of trustees of each state institution or school shall periodically make deductions from money due any person whose name is found on the delinquent tax list and shall pay the amount of these deductions to the appropriate county treasurer.[Pre-1975 Property Tax Recodification Citation: 6-1-54-3 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.74, SEC.16; P.L.18-1990, SEC.19; P.L.47-1990, SEC.4.
IN Code § 6-1.1-22-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22. General Procedures for Property Tax Collection|6-1.1-22-17. Application of Funds Toward Payment of Delinquent Taxes

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; 6-1-54-3 part.]Formerly: Acts 1975, P.L.47, SEC.1.
IN Code § 6-1.1-22-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22. General Procedures for Property Tax Collection|6-1.1-22-18. Use of Parcel Carrier to Send Documents

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.
IN Code § 6-1.1-22.5-0.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-6.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|6-1.1-22.5-6.5. Use of Provisional Statement for Cross-County Area

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 section, "statement preparation date" refers to the date determined by the county treasurer before which the county treasurer must receive all necessary information in order to timely prepare and deliver property tax statements under IC 6-1.1-22.(d) With respect to property taxes first due and payable under this article after 2009, the county treasurer may, except as provided in section 7 of this chapter, use a provisional statement under this section if:(1) the county treasurer is not required to use provisional statements under section 6 of this chapter; and(2) the county treasurer determines that:(A) the property tax rate of a cross-county entity with cross-county area in the county has not been finally determined before the statement preparation date; and(B) the rate referred to in clause (A) has not been finally determined because the assessed valuation:(i) in the cross-county area of a neighboring county; and(ii) on which the property taxes are based;has not been finally determined.(e) A provisional statement under this section applies only for the cross-county area in the county. If a provisional statement is used under this section, the county treasurer shall prepare and deliver property tax statements under IC 6-1.1-22 for the territory of the county that is not a cross-county area.(f) The county treasurer shall give notice of the provisional statement in the manner required by section 6(b) of this chapter.(g) Immediately upon determining to use provisional statements under this section, the county treasurer shall give notice of the determination to the county fiscal body (as defined in IC 36-1-2-6).As added by P.L.182-2009(ss), SEC.159.
IN Code § 6-1.1-22.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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 respect to provisional statements under section 6.5 of this chapter, as soon as possible after determination of the tax rate of the cross-county entity referred to in section 6.5 of this chapter, 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.As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.162.
IN Code § 6-1.1-22.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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 shall:(1) place in a separate account in the county general fund penalties collected as a result of late payments on statements issued under this chapter for the payment of property taxes;(2) use the account only to defray the costs of mailing or transmission of statements under this chapter; and(3) deposit additional funds, if any, remaining in the account after the payment of costs of mailing or transmission of statements under this chapter in the county's property reassessment fund established under IC 6-1.1-4-27.5.As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.89-2010, SEC.6.
IN Code § 6-1.1-22.5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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 added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
IN Code § 6-1.1-22.5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.
IN Code § 6-1.1-22.5-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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 first installment of property taxes payable in the following year; and(3) payment on a reconciling statement described in section 12(b) of this chapter is considered to be the taxpayer's fall installment of property taxes.As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.219-2007, SEC.68; P.L.146-2008, SEC.255.
IN Code § 6-1.1-22.5-18.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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 applies; and(2) the installment due dates for taxpayers that choose to make installment payments.(c) An ordinance adopted under this section must give taxpayers in the county the option of:(1) making a single payment of the tax payment due under the reconciling statement on the date specified in the reconciling statement; or(2) paying installments of the tax payment due under the reconciling statement over the installment period specified in the ordinance.(d) If the total amount due on an installment date under this section is not completely paid on or before that installment date, the amount unpaid is considered delinquent and a penalty is added to the unpaid amount. The penalty is equal to an amount determined as follows:(1) If:(A) the delinquent amount of real property taxes is completely paid on or before the date thirty (30) days after the installment date; and(B) the taxpayer is not liable for delinquent property taxes first due and payable in a previous year for the same parcel;the amount of the penalty is equal to five percent (5%) of the delinquent amount.(2) If:(A) the delinquent amount of personal property taxes is completely paid on or before the date thirty (30) days after the installment date; and(B) the taxpayer is not liable for delinquent property taxes first due and payable in a previous year for a personal property tax return for property in the same taxing district;the amount of the penalty is equal to five percent (5%) of the delinquent amount.(3) If neither subdivision (1) nor (2) applies, the amount of the penalty is equal to ten percent (10%) of the delinquent amount.(e) An additional penalty equal to ten percent (10%) of any taxes due on an installment date that remain unpaid shall be added on the day immediately following the date of the final installment payment.(f) The penalties under this section are imposed on only the principal amount of the delinquent taxes.(g) Notwithstanding any other provision, an ordinance adopted under this section may apply to the payment of amounts due under any reconciling statements issued by a county.(h) Approval by the department of local government finance is not required for the adoption of an ordinance under this section.As added by P.L.146-2008, SEC.256.
IN Code § 6-1.1-22.5-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 22.5. Provisional Property Tax Statements|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.