reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22. General Procedures for Property Tax Collection › 6-1.1-22-10. Liability for Taxes; Actions to Collect

Sec. 10. (a) A person who is liable for property taxes under IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost, and collection expenses, including reasonable attorney's fees and court costs, resulting from late payment of the taxes.
(b) A person's liability under this section may be enforced by any legal remedy, including a civil lawsuit instituted by a county treasurer or a county executive to collect delinquent taxes. One (1) action may be initiated to collect all taxes, penalties, cost, and collection expenses levied against a person in the same county for one (1) or more years. However, an action may not be initiated to enforce the collection of taxes after ten (10) years from the first Monday in May of the year in which the taxes first became due. An action initiated within the ten (10) year period may be prosecuted to termination.
[Pre-1975 Property Tax Recodification Citation: 6-1-52-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.68-1993, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22. General Procedures for Property Tax Collection › 6-1.1-22-11. Lienholders; Payment of Delinquent Taxes; Penalties and Costs

Sec. 11. A holder of a lien of record on any real property on which taxes are delinquent may pay the delinquent taxes, penalties, and cost. The amount so paid is an additional lien on the real property in favor of the lienholder and is collectible, with interest at ten percent (10%) per annum from the time of payment, in the same manner as the original lien.
[Pre-1975 Property Tax Recodification Citation: 6-1-52-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.169-2006, SEC.11.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-2. "Qualified Taxing Unit"

Sec. 2. As used in this chapter, "qualified taxing unit" means a city, township, or school corporation located in Lake County that experienced a property tax revenue shortfall in one (1) or more tax years:
(1) that resulted from erroneous assessed valuation figures being provided to the city, township, or school corporation; and
(2) for which the aggregate property tax revenue shortfall the city, township, or school corporation experienced, or will experience, is at least:
(A) five million dollars ($5,000,000); or
(B) twenty percent (20%) of its net tax levy;
in any single tax year as a result of the erroneous assessed valuation figures referred to in subdivision (1).
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-3. Application for Loan From Counter-Cyclical Revenue and Economic Stabilization Fund

Sec. 3. A qualified taxing unit, subject to the approval of the fiscal body of the qualified taxing unit, may apply to the treasurer of state for a loan from the counter-cyclical revenue and economic stabilization fund.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-4. Determination of the Terms of Loan

Sec. 4. Subject to this chapter, the treasurer of state, after review by the budget committee, shall determine the terms of any loan made under this chapter.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-5. Interest

Sec. 5. The treasurer of state may:
(1) impose interest on a loan under this chapter at a rate determined by the treasurer of state; or
(2) determine that no interest is required to be charged on a loan under this chapter.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-6. Limit on Amount of Loans; Use of Proceeds of a Loan

Sec. 6. (a) The total amount of all loans under this chapter for all calendar years may not exceed the total amount of property tax revenue shortfall for all qualified taxing units that resulted from erroneous assessed valuation amounts being provided to the qualified taxing units, as determined by the treasurer of state.
(b) Subject to subsection (d), the amount of loans provided under this chapter to a qualified taxing unit may not exceed the remainder of:
(1) two percent (2%) of the true tax value of property in the qualified taxing unit as of the date of the loan; minus
(2) the amount of any loans previously received by the qualified taxing unit under this chapter, together with the amount of any other indebtedness of the qualified taxing unit regardless of the nature of the indebtedness, other than items payable out of current expenses.
(c) The qualified taxing unit may use the proceeds of a loan under this chapter to refund any bonds of the qualified taxing unit previously issued to offset the qualified taxing unit's property tax revenue shortfall.
(d) The amount of loans provided to all qualified taxing units under this chapter may not exceed thirty-five million dollars ($35,000,000).
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-7. Requirement to Repay Loans

Sec. 7. If a qualified taxing unit receives a loan under this chapter, the qualified taxing unit must repay the loan within twenty-five (25) years after the date on which the loan is made. No penalty may be imposed for repaying a loan under this chapter before the term of the loan expires.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-8. Disbursement of Loan Proceeds in Installments

Sec. 8. The treasurer of state may disburse in installments the proceeds of a loan made under this chapter.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-9. Source of Loan Repayment

Sec. 9. A qualified taxing unit may repay a loan under this chapter from any source or sources of revenue.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-10. Exclusion of the Loan Obligation as Basis to Obtain an Excessive Tax Levy

Sec. 10. An obligation to repay a loan made under this chapter is not a basis for the qualified taxing unit to obtain an excessive tax levy.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-11. Deposit of Repayment Amounts in the Counter-Cyclical Revenue and Economic Stabilization Fund

Sec. 11. When the treasurer of state receives a payment with respect to a loan under this chapter, the treasurer of state shall deposit the amount received in the counter-cyclical revenue and economic stabilization fund.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-12. Loan Proceeds; Not Considered Part of Ad Valorem Property Tax Levy Actually Collected

Sec. 12. The proceeds of a loan under this chapter received by an eligible taxing unit are not considered to be part of the ad valorem property tax levy actually collected by the qualified taxing unit for taxes first due and payable during a particular calendar year for the purpose of calculating levy excess.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-13. Authority for the Making of the Loans; Authorization; Issuance; Sale; and Delivery of a Note Associated With a Loan

Sec. 13. Notes associated with loans under this chapter, and the authorization, issuance, sale, and delivery of the notes, are not subject to any general statute concerning obligations issued by the local governmental entity borrower. This chapter contains full and complete authority for the making of a loan under this chapter, the authorization, issuance, sale, and delivery of a note associated with a loan made under this chapter, and repayment of the loan by the borrower. No law, procedure, proceeding, publication, notice, consent, approval, order, or act by any officer, department, agency, or instrument of the state, or of any political subdivision, is required to make a loan under this chapter, issue a note associated with a loan under this chapter, or repay a loan, except as prescribed under this chapter.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-14. Payment of Unpaid Amount Due; Funds Held by the State That Would Otherwise Be Distributable to the Qualified Taxing Unit

Sec. 14. Upon the failure of a qualified taxing unit to make any of the qualified taxing unit's payments on a loan granted under this chapter when due, the treasurer of state, upon being notified of the failure by the board, may pay the unpaid amount that is due from the funds held by the state that would otherwise be distributable to the qualified taxing unit.
As added by P.L.236-2023, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.1. Loans to Qualified Taxing Units in Lake County › 6-1.1-22.1-15. Loan; Not Bonded Indebtedness

Sec. 15. A loan under this chapter is not bonded indebtedness for purposes of IC 6-1.1-18.5 or IC 6-1.1-20.
As added by P.L.236-2023, SEC.43.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.5. Provisional Property Tax Statements › 6-1.1-22.5-20. Department of Local Government Finance Emergency Rules to 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 to issue provisional statements with respect to real property, taking into account new construction of improvements placed on the real property, damage, and other losses related to the real property:
(1) after the assessment date of the year preceding the assessment date to which the provisional statement applies; and
(2) before the assessment date to which the provisional statement applies.
The department of local government finance may extend an emergency rule adopted under this section for an unlimited number of extension periods by adopting another emergency rule under IC 4-22-2-37.1.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.164; P.L.112-2012, SEC.40; P.L.140-2013, SEC.5; P.L.245-2015, SEC.15; P.L.86-2018, SEC.54.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 22.5. Provisional Property Tax Statements › 6-1.1-22.5-21. Use of Parcel Carrier to Send Documents

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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-0.1. Choice of Procedures for Mobile Homes Assessed as Personal 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 county treasurer has initiated an action under this chapter or IC 6-1.1-23.5 to collect the delinquent property taxes, penalties, and collection expenses owed by a taxpayer for a mobile home assessed as personal property, the county treasurer shall continue to use the procedures of the chapter under which the action was initiated until the delinquent property taxes, penalties, and collection expenses are paid in full or the mobile home is sold or otherwise disposed of.
As added by P.L.235-2017, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-1.2. Documents to Be Signed; Official Documents

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 under this section is an official document of the county treasurer.
As added by P.L.46-1991, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-1.5. Contracts; Collection Fees

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 delinquent personal property taxes are collected under a contract entered into under this section, the county treasurer may collect from the person owing the delinquent taxes a reasonable collection fee.
As added by P.L.46-1991, SEC.4. Amended by P.L.56-1996, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-2. Levy and Sale of Property for Delinquent Taxes

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 delinquent taxes, penalties, and anticipated collection expenses.
(b) The county treasurer shall levy upon personal property by calling upon the delinquent taxpayer at the delinquent taxpayer's residence or place of business and making a list in duplicate of all of the delinquent taxpayer's personal property. The county treasurer shall retain one (1) copy of the list and deliver the other copy to the delinquent taxpayer. The county treasurer may require the delinquent taxpayer to give a list under oath of all the personal property owned by the delinquent taxpayer, and the names of the owners of other personal property which is in the delinquent taxpayer's possession. If the delinquent taxpayer fails to provide the list, the county treasurer shall file a petition which states that fact in the circuit court, superior court, or probate court of the county, and the circuit court, superior court, or probate court shall order the delinquent taxpayer to provide the list.
(c) The county treasurer shall appraise the personal property included in a levy. The personal property included in a levy is subject to sale for the payment of the delinquent taxes, penalties, and collection expenses without further notice to the delinquent taxpayer.
[Pre-1975 Property Tax Recodification Citation: 6-1-53-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.84-2016, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-3. Levy Procedure; Taxpayer's Bond

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 personal property is left in the custody of the delinquent taxpayer, the delinquent taxpayer shall give the county treasurer a joint and several delivery bond, with a surety acceptable to the county treasurer. The bond must be payable to this state in an amount at least equal to the sum of the delinquent taxes, penalties, and anticipated collection expenses. The state may not initiate an action on the bond if:
(1) the personal property is delivered for sale at the time and place designated by the county treasurer; or
(2) the obligor, before the time of the sale, pays to the county treasurer the amount of the delinquent taxes, penalties, and collection expenses.
(c) The bond required by subsection (b) shall be prepared in the following form:
We, A, as principal, and B, as surety, are jointly and severally bound unto the state of Indiana in the penal sum of ___________ (____) on the following condition:
Whereas, C, as treasurer of __________ County, has this day levied upon the following personal property, (here list such property), of the value of ____________ (____) to satisfy the delinquent taxes, penalties, and anticipated collection expenses for the year(s) ______ due from said A. Now if A shall deliver the said personal property to C at _______ o'clock (A.M. or P.M.) of the ____ day of _________ 20 __, at the place designated by C to be sold to pay the delinquent taxes, penalties, and anticipated collection expenses, then this bond shall be void, else in full force.
Witness our hands and
seals ____________________
(date)______
_______
A _______
_______
B _______
Approved by me ___________________ (date) ______
_______
C _______
Treasurer of ___________ County
[Pre-1975 Property Tax Recodification Citations: 6-1-53-3; 6-1-53-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.9-2022, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-4. Notice of Sale

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) days before the date of sale. The notice shall be given by publication one (1) time in the manner prescribed in IC 6-1.1-22-4(b) and by posting one (1) notice at a public place of posting in the county courthouse.
[Pre-1975 Property Tax Recodification Citation: 6-1-53-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.55.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-5. Auction of Property; Record; Proceeds of Sale

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 treasurer shall, at the time and place designated in the notice, sell the personal property at public auction to the highest bidder. The county treasurer shall keep a record of all sales in the form prescribed by the state board of accounts. The proceeds of the sale shall be paid into the county treasury and applied as follows:
(1) First, to the collection expenses.
(2) Second, to the payment of the delinquent taxes and penalties.
(3) Third, to the payment of other tax delinquencies of the taxpayer in the order provided in subsection (b).
(4) Fourth, any balance remaining shall be paid to the delinquent taxpayer.
(b) Any surplus funds to be applied to the other delinquent taxes of a taxpayer under subsection (a)(3) or under IC 6-1.1-24-7(a)(2) shall be applied as follows:
(1) First, to the payment of delinquent personal property taxes owed in the county by the taxpayer.
(2) Second, to the payment of delinquent real property taxes owed in the county by the taxpayer.
(3) Third, to the payment of delinquent personal property taxes owed by the taxpayer and certified from another county.
[Pre-1975 Property Tax Recodification Citations: 6-1-51-4; 6-1-53-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.56.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-6. Scope of Levy and Sale Provisions; Exemption of Household 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 property is subject to levy and sale under this chapter.
(b) The household goods of any person, not to exceed the value of six hundred dollars ($600), are exempt from levy and sale. The county treasurer shall determine the value of a person's household goods. If the taxpayer disputes the value, the county assessor shall view the property and fix the true cash value of it. The value so fixed is binding upon the county treasurer and the owner of the property.
[Pre-1975 Property Tax Recodification Citation: 6-1-53-7.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-7. Collection Expenses; Payment; Fees; Disposition

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 manner permitted by section 1 of this chapter, five dollars ($5).
(2) For making a levy, ten dollars ($10).
(3) For selling personal property, ten percent (10%) of the sale price.
(4) For advertising a sale, the legal rates for advertising.
(5) For transfer and storage of personal property, the actual expense incurred.
(6) Other reasonable expenses of collection, including:
(A) title search expenses;
(B) uniform commercial code search expenses; and
(C) reasonable attorney's fees or court costs incurred:
(i) in the collection process;
(ii) due to a court order; or
(iii) due to an order of the treasurer;
under IC 6-1.1-23-10.
(b) The fees collected under this section are the property of the county and shall be deposited in the county general fund. The collection expenses incurred in connection with the levy upon and sale of personal property shall be paid from the county general fund without prior appropriation.
[Pre-1975 Property Tax Recodification Citation: 6-1-53-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.72, SEC.1; Acts 1979, P.L.62, SEC.1; P.L.46-1991, SEC.5; P.L.68-1993, SEC.3; P.L.38-1998, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes › 6-1.1-23-8. Delinquent Taxpayer About to Remove Property From County; 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 sell sufficient personal property of that person to pay the delinquent taxes, penalties, and collection expenses. The county treasurer is not required to make the demand required by section 1 of this chapter before a levy and sale made under this section.
[Pre-1975 Property Tax Recodification Citation: 6-1-53-9.]
Formerly: Acts 1975, P.L.47, SEC.1.