reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-5-5.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-5.5. Real Property Interest Created From Previously Existing Parcel or Parcels; Auditor's Endorsement; Tax Lien; Apportionment of Assessed Value and Delinquent Taxes

Sec. 5.5. (a) Before an owner records a transfer of an ownership interest in a parcel of real property that is created after the person became owner of the real property and is created either from a larger previously existing parcel or a combination of previously existing smaller parcels, the owner must submit, except as provided in section 9 of this chapter, the instrument transferring the real property to the county auditor to be entered for taxation.(b) The county auditor, except as provided in section 9 of this chapter, shall endorse on the instrument "duly entered for taxation subject to final acceptance for transfer" or another endorsement authorized under section 4 of this chapter.(c) A lien for and the duty to pay property taxes that are due and owing is not released or otherwise extinguished if a county auditor endorses an instrument of transfer under this section. Property taxes that are due and owing on the affected parcel of property may be collected as if the county auditor had not endorsed the instrument of transfer.(d) Except as provided in section 9 of this chapter, before the county auditor may enter or transfer real property described in subsection (a) on the last assessment list, enter lots or parcels described in a plat under section 3 of this chapter, consolidate parcels under section 16 of this chapter, or apportion the assessed value of the real property among the owners the owner must pay or otherwise satisfy all property taxes for which the due date has passed as of the date of transfer on each of the parcels of real property from which the platted, consolidated, or transferred property is derived by paying the property tax to the county treasurer of the county in which the real property is located. The county auditor, subject to section 9 of this chapter, may not apportion delinquent taxes described in this subsection among the owners.As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1; P.L.113-2010, SEC.19.
IN Code § 6-1.1-5-5.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-5.7. Auditor's Endorsement Required for Recording of Deed Creating Interest From Previously Existing Parcel or Parcels; Effect of Noncompliance

Sec. 5.7. (a) A county recorder may record or accept for recording a deed or other instrument of conveyance that transfers an ownership interest in real property subject to section 5.5 of this chapter only if the county auditor has endorsed the deed or other instrument of transfer as required by section 5.5 of this chapter.(b) The failure of any deed or other instrument of conveyance to be endorsed in compliance with section 5.5 of this chapter does not affect the validity of the notice given by the recording of the deed or instrument.As added by P.L.51-1997, SEC.4.
IN Code § 6-1.1-5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-6. Partition or Transfer of Real Property; Transcript of Judgment; Entry in Transfer Book

Sec. 6. (a) If a court of this state renders a judgment for the partition or transfer of real property, the clerk of the court shall prepare a transcript of the judgment. The transcript shall describe the partition or transfer and shall state the volume and page of the order-book in which the judgment is entered. The transcript shall be signed by the clerk under the seal of the court. Except as provided in section 9 of this chapter, the clerk shall deliver the transcript to the auditor of the county in which the real property is situated. Except as provided in section 9 of this chapter, the auditor shall make the entries on his transfer book, note the transfer upon the back of the transcript, and then deliver the transcript to the recorder of the county. The recorder shall record the transcript in the record of deeds.(b) For their respective services, the clerk of the court and the county recorder shall each charge the person entitled to the real property the fees the officials are by law permitted to charge for similar services. These fees shall be included as part of the cost of the court proceedings by the court rendering the judgment.[Pre-1975 Property Tax Recodification Citation: 6-1-27-10 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.5.
IN Code § 6-1.1-5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-7. Heirs or Devisees; Transfer on Tax Duplicate

Sec. 7. (a) A person to whom the title to real property has passed, either under the laws of descent of this state or by virtue of the last will of a decedent, may procure a transfer of the real property on the tax duplicate on which the real property is assessed and taxed. In order to procure the transfer, the person must file an affidavit prepared under IC 29-1-7-23(b) with the auditor of the county in which the real property is located and record the affidavit with the recorder of the county in which the real property is located.(b) No transfer made under this section has the effect of conferring title upon the person procuring the transfer.[Pre-1975 Property Tax Recodification Citation: 6-1-27-11 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.6; P.L.56-2020, SEC.1.
IN Code § 6-1.1-5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-8. List of Property; Delivery to Township or County Assessor

Sec. 8. Except as provided in section 9 of this chapter, the county auditor of each county shall annually prepare and deliver to the township assessor (if any) or the county assessor a list of all real property entered in the township or county as of the assessment date. The county auditor shall deliver the list within thirty (30) days after the assessment date. The county auditor shall prepare the list in the form prescribed or approved by the department of local government finance.[Pre-1975 Property Tax Recodification Citation: 6-1-27-1.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.48; P.L.146-2008, SEC.87.
IN Code § 6-1.1-5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-9. Duties and Authority of Assessors in County Containing a Consolidated City

Sec. 9. In a county containing a consolidated city:(1) the township assessor has the duties and authority described in sections 1 through 8 of this chapter; and(2) the county assessor has the duties and authority described in sections 1 through 8 of this chapter for a township for which there is no township assessor.These duties and authority include effecting the transfer of title to real property and preparing, maintaining, approving, correcting, indexing, and publishing the list or record of, or description of title to, real property. If a court renders a judgment for the partition or transfer of real property located in a county containing a consolidated city, the clerk of the court shall deliver the transcript to the county assessor.[Pre-1975 Property Tax Recodification Citation: 6-1-27-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.29, SEC.1; Acts 1979, P.L.48, SEC.7; P.L.54-1988, SEC.2; P.L.146-2008, SEC.88.
IN Code § 6-1.1-5-9.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-9.1. Townships of 35,000 or More Population; Plats and Lists

Sec. 9.1. (a) Except:(1) as provided in subsection (b); and(2) for civil townships described in section 9 of this chapter;and notwithstanding the provisions of sections 1 through 8 of this chapter, for all other civil townships having a population of thirty-five thousand (35,000) or more, for a civil township that falls below a population of thirty-five thousand (35,000) at a federal decennial census that takes effect after December 31, 2001, and for all other civil townships in which a city of the second class is located, the township assessor, or the county assessor if there is no township assessor for the township, shall make the real property lists and the plats described in sections 1 through 8 of this chapter.(b) In a civil township that attains a population of thirty-five thousand (35,000) or more at a federal decennial census that takes effect after December 31, 2001, the county auditor shall make the real property lists and the plats described in sections 1 through 8 of this chapter unless the township assessor determines to assume the duty from the county auditor.(c) With respect to townships in which the township assessor makes the real property lists and the plats described in sections 1 through 8 of this chapter, the county auditor shall, upon completing the tax duplicate, return the real property lists to the township assessor for the continuation of the lists by the assessor. If land located in one (1) of these townships is platted, the plat shall be presented to the township assessor instead of the county auditor, before it is recorded. The township assessor shall then enter the lots or parcels described in the plat on the tax lists in lieu of the land included in the plat.As added by Acts 1979, P.L.48, SEC.8. Amended by P.L.178-2002, SEC.9; P.L.146-2008, SEC.89.
IN Code § 6-1.1-5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-10. Tract Descriptions; Delivery of Title Papers

Sec. 10. If a township assessor, or the county assessor if there is no township assessor for the township, believes that it is necessary to obtain an accurate description of a specific lot or tract, the assessor may demand in writing that the owner or occupant of the lot or tract deliver all the title papers in the owner's or occupant's possession to the assessor for the assessor's examination. If the person fails to deliver the title papers to the assessor at the assessor's office within five (5) days after the demand is mailed, the assessor shall prepare the real property list according to the best information the assessor can obtain. For that purpose, the assessor may examine, under oath, any person whom the assessor believes has any knowledge relevant to the issue.[Pre-1975 Property Tax Recodification Citation: 6-1-27-4.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.90.
IN Code § 6-1.1-5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-11. Rules for Determining Land Within Tract; Required Survey

Sec. 11. (a) In order to determine the quantity of land contained within a tract, an assessor shall follow the rules contained in this section.(b) Except as provided in subsection (c), the assessor shall recognize the quantity of land stated in a deed or patent if the owner or person in whose name the property is listed holds the land by virtue of:(1) a deed from another party or from this state; or(2) a patent from the United States.(c) If land described in subsection (b) has been surveyed subsequent to the survey made by the United States and if the county assessor is satisfied that the tract contains a different quantity of land than is stated in the patent or deed, the assessor shall recognize the quantity of land stated in the subsequent survey.(d) Except as provided in subsection (f), a county assessor shall demand in writing that the owner of a tract, or person in whose name the land is listed, have the tract surveyed and that the owner or person in whose name the land is listed return a sworn certificate from the professional surveyor stating the quantity of land contained in the tract if:(1) the land was within the French or Clark's grant; and(2) the party holds the land under original entry or survey.(e) If the party fails to return the certificate under subsection (d) within thirty (30) days after the demand is mailed, the assessor shall have a professional surveyor survey the land. The expenses of a survey made under this subsection shall be paid for from the county treasury. However, the county auditor shall charge the survey expenses against the land, and the expenses shall be collected with the taxes payable in the succeeding year.(f) A county assessor shall not demand a survey of land described in subsection (d) if:(1) the owner or holder of the land has previously had it surveyed and presents to the assessor a survey certificate which states the quantity of land; or(2) the assessor is satisfied from other competent evidence, given under oath or affirmation, that the quantity of land stated in the original survey is correct.[Pre-1975 Property Tax Recodification Citation: 6-1-27-5.]Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.50, SEC.1. As amended by Acts 1977, P.L.2, SEC.8; P.L.146-2008, SEC.91; P.L.57-2013, SEC.2.
IN Code § 6-1.1-5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-13. Personal Property Return; Information Relating to Real Property

Sec. 13. Each taxpayer shall provide on a personal property return any information related to real property owned, possessed, or occupied by him if the information is required by the department of local government finance.[Pre-1975 Property Tax Recodification Citation: 6-1-27-12.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.49.
IN Code § 6-1.1-5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-14. Delivery of Real Property List

Sec. 14. (a) Not later than:(1) May 15 in each calendar year ending before January 1, 2017; and(2) May 1 in each calendar year ending after December 31, 2016;each township assessor in the county (if any) shall prepare and deliver to the county assessor a detailed list of the real property listed for taxation in the township.(b) On or before July 1 of each calendar year, each county assessor shall, under oath, prepare and deliver to the county auditor a detailed list of the real property listed for taxation in the county. The county assessor shall prepare the list in the form prescribed by the department of local government finance.[Pre-1975 Property Tax Recodification Citation: 6-1-27-13.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9; P.L.146-2008, SEC.92; P.L.111-2014, SEC.16; P.L.232-2017, SEC.5.
IN Code § 6-1.1-5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5. Real Property Assessment Records|6-1.1-5-16. Consolidation of Contiguous Parcels Into Single Parcel

Sec. 16. (a) An action under this section is subject to section 5.5 of this chapter.(b) If an owner of existing contiguous parcels makes a written request that includes a legal description of the existing contiguous parcels sufficient for the assessing official to identify each parcel and the area of all contiguous parcels, the assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel to the extent that the existing contiguous parcels are in a single taxing district and the same section. For existing contiguous parcels in more than one (1) taxing district or one (1) section, the assessing official shall, upon written request by the owner, consolidate the existing contiguous parcels in each taxing district and each section into a single parcel. An assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel if the assessing official has knowledge that an improvement to the real property is located on or otherwise significantly affects the parcels.As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2; P.L.113-2010, SEC.20.
IN Code § 6-1.1-5.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5.5. Sales Disclosure Forms|6-1.1-5.5-1. "Conveyance" Defined

Sec. 1. As used in this chapter, "conveyance" means any transfer of a real property interest for valuable consideration.As added by P.L.63-1993, SEC.1. Amended by P.L.144-2008, SEC.1.
IN Code § 6-1.1-5.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5.5. Sales Disclosure Forms|6-1.1-5.5-2. "Conveyance Document" Defined

Sec. 2. (a) As used in this chapter, "conveyance document" means any of the following:(1) Any of the following that purports to transfer a real property interest for valuable consideration:(A) A document.(B) A deed.(C) A contract of sale.(D) An agreement.(E) A judgment.(F) A lease that includes the fee simple estate and is for a period in excess of ninety (90) years.(G) A quitclaim deed serving as a source of title.(H) Another document presented for recording.(2) Documents for compulsory transactions as a result of foreclosure or express threat of foreclosure, divorce, court order, condemnation, or probate.(3) Documents involving the partition of land between tenants in common, joint tenants, or tenants by the entirety.(b) The term does not include the following:(1) Security interest documents such as mortgages and trust deeds.(2) Leases that are for a term of less than ninety (90) years.(3) Agreements and other documents for mergers, consolidations, and incorporations involving solely nonlisted stock.(4) Quitclaim deeds not serving as a source of title.(5) Public utility or governmental easements or rights-of-way.As added by P.L.63-1993, SEC.1. Amended by P.L.144-2008, SEC.2; P.L.182-2009(ss), SEC.90.
IN Code § 6-1.1-5.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5.5. Sales Disclosure Forms|6-1.1-5.5-4. Filing Fee; Exceptions; Distribution of Revenue

Sec. 4. (a) Except as provided in subsection (b), a person filing a sales disclosure form under this chapter shall pay a fee of twenty dollars ($20) to the county auditor.(b) No fee is due and payable under subsection (a) if the conveyance to which the sales disclosure form filing applies is either or both of the following:(1) To a charity.(2) Under a conveyance document described in section 2(a)(2) or 2(a)(3) of this chapter.(c) Fifty percent (50%) of the revenue collected under this section and section 12 of this chapter shall be deposited in the county sales disclosure fund established under section 4.5 of this chapter. Fifty percent (50%) of the revenue shall be transferred to the state treasurer for deposit in the state assessment training fund established under section 4.7 of this chapter.As added by P.L.63-1993, SEC.1. Amended by P.L.198-2001, SEC.21; P.L.178-2002, SEC.10; P.L.144-2008, SEC.4; P.L.38-2021, SEC.7.
IN Code § 6-1.1-5.5-4.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5.5. Sales Disclosure Forms|6-1.1-5.5-4.5. Sales Disclosure Funds

Sec. 4.5. (a) The fiscal body of each county shall establish a sales disclosure fund. The county auditor shall deposit into the fund the money received under section 4 of this chapter. Money in the sales disclosure fund may be expended only for:(1) administration of this chapter;(2) verification of the information contained on a sales disclosure form;(3) training of assessing officials; or(4) purchasing computer software or hardware for a property record system.(b) The county fiscal body shall appropriate the money in the sales disclosure fund for the purposes stated in subsection (a) based on requests by assessing officials in the county.As added by P.L.198-2001, SEC.22.
IN Code § 6-1.1-5.5-4.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5.5. Sales Disclosure Forms|6-1.1-5.5-4.7. Establishment of Assessment Training and Administration Fund; Permitted Uses; Investment by Treasurer of State; No Reversion to State General Fund

Sec. 4.7. (a) The assessment training and administration fund is established for the purpose of receiving fees deposited under section 4 of this chapter. Money in the fund may be used by:(1) the department of local government finance:(A) to cover expenses incurred in the development and administration of programs for the training of assessment officials and employees of the department, including the examination and certification program required by IC 6-1.1-35.5; and(B) for data base management expenses; or(2) the Indiana board to:(A) conduct appeal activities; or(B) pay for appeal services.(b) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested.(c) Money in the fund at the end of a state fiscal year does not revert to the state general fund.As added by P.L.198-2001, SEC.23. Amended by P.L.90-2002, SEC.53; P.L.1-2004, SEC.10; P.L.23-2004, SEC.11; P.L.2-2005, SEC.17; P.L.228-2005, SEC.17; P.L.182-2009(ss), SEC.91.
IN Code § 6-1.1-5.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5.5. Sales Disclosure Forms|6-1.1-5.5-6. Acceptance of Form by County Auditor; Requirements for Recording

Sec. 6. (a) The county auditor may not accept a conveyance document if:(1) the sales disclosure form signed by all the parties and attested as required under section 9 of this chapter is not included with the document; or(2) the sales disclosure form does not contain the information required by section 5(a)(1) through 5(a)(16) of this chapter as that section applies to the conveyance, subject to the obligation of a party to furnish or correct the information in the manner required by and subject to the penalty provisions of section 12 of this chapter.(b) The county recorder shall not record a conveyance document without evidence that the parties have filed with the county auditor a sales disclosure form approved by the county assessor as eligible for filing under section 3(b)(2) of this chapter.As added by P.L.63-1993, SEC.1. Amended by P.L.6-1997, SEC.27; P.L.154-2006, SEC.4; P.L.144-2008, SEC.6.
IN Code § 6-1.1-5.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5.5. Sales Disclosure Forms|6-1.1-5.5-9. Sales Disclosure Form; Attestation

Sec. 9. A person who signs a sales disclosure form shall attest in writing and under penalties of perjury that to the best of the person's knowledge and belief the information contained in the sales disclosure form is true and correct.As added by P.L.63-1993, SEC.1.
IN Code § 6-1.1-5.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 5.5. Sales Disclosure Forms|6-1.1-5.5-10. Criminal Penalties and Infractions

Sec. 10. (a) A person who knowingly and intentionally:(1) falsifies the value of transferred real property; or(2) omits or falsifies any information required to be provided in the sales disclosure form;commits a Level 5 felony.(b) A public official who knowingly and intentionally accepts:(1) a sales disclosure document for filing that:(A) falsifies the value of transferred real property; or(B) omits or falsifies any information required to be provided in the sales disclosure form; or(2) a conveyance document for recording in violation of section 6 of this chapter;commits a Class A infraction.As added by P.L.63-1993, SEC.1. Amended by P.L.6-1997, SEC.28; P.L.178-2002, SEC.11; P.L.144-2008, SEC.7; P.L.158-2013, SEC.80.