reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-5.1. Transfer of Real Property to a County or Municipality

Sec. 5.1. (a) An owner of a parcel of real property that has been offered for sale at a county treasurer's tax sale in accordance with IC 6-1.1-24-5 and a county executive's tax sale in accordance with IC 6-1.1-24-6.1 on two (2) or more occasions without a bid may transfer the real property, subject to any liens and encumbrances, by warranty deed to a county or municipality.
(b) If the transfer is accepted by the county or municipality and the warranty deed is recorded, the owner's personal liability for the taxes on the real property is canceled but the lien for the unpaid taxes remains on the real property.
As added by P.L.27-2023, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-5.5. Repealed

Formerly: Acts 1975, P.L.195, SEC.7. As amended by Acts 1981, P.L.11, SEC.27; P.L.124-1998, SEC.8; P.L.1-2002, SEC.27; P.L.1-2003, SEC.29; P.L.118-2013, SEC.9. Repealed by P.L.251-2015, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-6. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.16. Repealed by P.L.83-1989, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-7. Termination of Purchaser's Lien

Sec. 7. (a) If the:
(1) purchaser;
(2) purchaser's successors or assigns; or
(3) purchaser of the certificate of sale under IC 6-1.1-24;
fails to file the petition within the period provided in section 4.6 of this chapter, that person's lien against the real property terminates at the end of that period. However, this section does not apply if the state or a political subdivision is the holder of the certificate of sale.
(b) If the notice under section 4.5 of this chapter is not given within the period specified in section 4.5(a)(3) or 4.5(c)(3) of this chapter, the lien of the:
(1) purchaser of the property; or
(2) purchaser of the certificate of sale under IC 6-1.1-24;
against the real property terminates at the end of that period.
[Pre-1975 Property Tax Recodification Citation: 6-1-57-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.87-1987, SEC.9; P.L.61-1991, SEC.4; P.L.37-1992, SEC.5; P.L.39-1994, SEC.19; P.L.31-1994, SEC.7; P.L.2-1995, SEC.28; P.L.124-1998, SEC.9; P.L.139-2001, SEC.19; P.L.170-2003, SEC.13; P.L.251-2015, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-7.5. County Having a Consolidated City; List of Tax Delinquent Properties for Metropolitan Development Commission; Acquisition; Payment

Sec. 7.5. (a) This section applies to a county having a consolidated city.
(b) The county auditor shall provide the metropolitan development commission with a list of real property:
(1) included on the list prepared under IC 6-1.1-24-1.5;
(2) for which a certificate of sale has been issued; and
(3) for which the holder of the certificate has not requested the county auditor to execute and deliver a deed.
(c) The metropolitan development commission shall, within a reasonable time after receiving a list under subsection (b), identify any property described under subsection (b) that the metropolitan development commission desires to acquire for urban homesteading under IC 36-7-17 or IC 36-7-17.1 or for redevelopment purposes under IC 36-7-15.1. The metropolitan development commission shall then provide the county auditor with a list of the properties identified under this subsection.
(d) The county auditor shall execute and deliver a deed for any property identified under subsection (c) to the metropolitan development commission.
(e) The county auditor shall execute and deliver a deed to the county for any property:
(1) included in the notice prepared under subsection (b); and
(2) not identified under subsection (c).
(f) The metropolitan development commission and the county may not pay for any property acquired under subsection (d) or (e). However, a taxing unit having an interest in the taxes on the real property shall be credited with the full amount of the delinquent tax due to that unit.
As added by P.L.87-1987, SEC.10. Amended by P.L.39-1994, SEC.20; P.L.31-1994, SEC.8; P.L.2-1995, SEC.29; P.L.118-2013, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-8. Tax Sale Record; Immunity

Sec. 8. (a) Each county auditor shall maintain a tax sale record on the form prescribed by the state board of accounts. The record shall contain:
(1) a description of each parcel of real property:
(A) that is sold under IC 6-1.1-24;
(B) on which a county acquires a lien under IC 6-1.1-24-6;
(C) for which a certificate of sale is purchased under IC 6-1.1-24; or
(D) for which a certificate of sale is assigned under IC 6-1.1-24-9.
(2) the name of the owner of the real property at the time of the:
(A) sale;
(B) lien acquisition;
(C) certificate of sale purchase; or
(D) assignment of the certificate of sale under IC 6-1.1-24-9.
(3) the date of the:
(A) sale;
(B) lien acquisition;
(C) certificate of sale purchase; or
(D) assignment of the certificate of sale under IC 6-1.1-24-9.
(4) the name and mailing address of the:
(A) purchaser of the property and the purchaser's assignee;
(B) purchaser of the certificate of sale; or
(C) assignee of the certificate of sale under IC 6-1.1-24-9.
(5) the amount of the minimum bid;
(6) the amount for which the:
(A) real property; or
(B) certificate of sale;
is sold;
(7) the amount of any taxes paid by the:
(A) purchaser of the real property or the purchaser's assignee; or
(B) purchaser of the certificate of sale;
and the date of the payment;
(8) the amount of any costs certified to the county auditor under section 2(e) of this chapter and the date of the certification;
(9) the name of the person, if any, who redeems the property;
(10) the date of redemption;
(11) the amount for which the property is redeemed;
(12) the date a deed, if any, to the real property is executed; and
(13) the name of the grantee in the deed.
(b) After January 1, 2023, the information described in subsection (a)(1) through (a)(5) shall be made available online not later than five (5) days after:
(1) a parcel of real property is sold under IC 6-1.1-24; or
(2) the county acquires a lien on a parcel of property under IC 6-1.1-24-6.
(c) The information described in subsection (b) shall be made available on:
(1) the website of the county or the county auditor for not less than five (5) years; or
(2) a website hosted by the county vendor that is responsible for maintaining the information described in subsection (a)(1) through (a)(5) for not less than ten (10) years.
(d) If the information described in subsection (a)(1) through (a)(5) is made available on the website of a county vendor under subsection (c)(2), a link to the website hosted by the county vendor shall be made available on the website of the county or the county auditor.
(e) A county or a county vendor is not liable for an act or omission under this section.
[Pre-1975 Property Tax Recodification Citations: 6-1-56-9 part; 6-1-57-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.20; P.L.1-2002, SEC.28; P.L.1-2003, SEC.30; P.L.170-2003, SEC.14; P.L.26-2023, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-9.5. Repealed

As added by P.L.124-1998, SEC.10. Amended by P.L.1-1999, SEC.14; P.L.73-2001, SEC.2. Repealed by P.L.1-2002, SEC.172.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-10. Invalid Sale; Effect

Sec. 10. (a) If, before the court issues an order directing the county auditor to issue a tax deed to a tract or item of real property sold under IC 6-1.1-24, it is found by the county auditor and the county treasurer that the sale was invalid, the county auditor shall refund:
(1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and
(2) the costs described in section 2(e) of this chapter, subject to section 2.5 of this chapter;
from the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24. The tract or item of real property, if it is then eligible for sale under IC 6-1.1-24, shall be placed on the delinquent list as an initial offering under IC 6-1.1-24-6.
(b) A political subdivision shall reimburse the county for interest paid by the county under subsection (a) if:
(1) the invalidity of the sale under IC 6-1.1-24 resulted from the failure of the political subdivision to give adequate notice of a lien to property owners; and
(2) the existence of the lien resulted in the sale of the property under IC 6-1.1-24.
[Pre-1975 Property Tax Recodification Citation: 6-1-57-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1990, SEC.13; P.L.39-1994, SEC.22; P.L.139-2001, SEC.21; P.L.170-2003, SEC.15; P.L.66-2014, SEC.16; P.L.251-2015, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-11. Circumstances Requiring Refund to Purchaser on Finding of Invalid Tax Deed; Requirement for Deed From Invalid Tax Deed Grantee to Property Owner; Limitations on Refund

Sec. 11. (a) Subsequent to the issuance of the order directing the county auditor to issue a tax deed to real property sold under IC 6-1.1-24, a county auditor shall refund:
(1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and
(2) the costs described in section 2(e) of this chapter, if the costs were certified before the expiration of the period of redemption, subject to section 2.5 of this chapter;
from the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 if it is found by the court that entered the order for the tax deed that the sale was invalid.
(b) The grantee of an invalid tax deed, including the county, to whom a refund is made under this section shall execute, acknowledge, and deliver to the owner a deed conveying whatever interest the purchaser may have acquired by the tax sale deed. If a county is required to execute a deed under this section, the deed shall be signed by the county board of commissioners and acknowledged by the clerk of the circuit court.
(c) A refund may not be made under this section while an action initiated under either section 14 or 16 of this chapter is pending.
(d) If a sale is declared invalid after a claim is submitted under IC 6-1.1-24-7 for money deposited in the tax sale surplus fund and the claim is paid, the county auditor shall initiate an action to recover the amount claimed, plus reasonable attorney's fees and any other costs reasonably incurred by the county in the course of, and attributable to, the recovery of the amount claimed.
[Pre-1975 Property Tax Recodification Citation: 6-1-57-10.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.1-1993, SEC.33; P.L.39-1994, SEC.23; P.L.139-2001, SEC.22; P.L.170-2003, SEC.16; P.L.73-2010, SEC.7; P.L.66-2014, SEC.17; P.L.251-2015, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-12. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-11.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.23. Repealed by P.L.251-2015, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-13. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-12.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.24. Repealed by P.L.251-2015, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-14. Quieting Title; Parties to Action

Sec. 14. A person who holds a deed executed under this chapter may initiate an action in the court that entered the judgment and order for sale to quiet the title to the property. The plaintiff shall make the following persons defendants to the action:
(1) persons who have or claim to have an interest in or a lien against the property; and
(2) persons who, based on the real property records, appear to have an interest in or a lien against the property.
An unrecorded instrument does not affect the plaintiff's title as established by the court's decree.
[Pre-1975 Property Tax Recodification Citation: 6-1-57-13 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-15. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-13 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.26. Repealed by P.L.251-2015, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-16. Defeating Title Conveyed by Tax Deed; Proof Required

Sec. 16. A person may, upon appeal, defeat the title conveyed by a tax deed executed under this chapter only if:
(1) the tract or real property described in the deed was not subject to the taxes for which it was sold;
(2) the delinquent taxes or special assessments for which the tract or real property was sold were paid before the sale;
(3) the tract or real property was not assessed for the taxes and special assessments for which it was sold;
(4) the tract or real property was redeemed before the expiration of the period of redemption (as specified in section 4 of this chapter);
(5) the proper county officers issued a certificate, within the time limited by law for paying taxes or for redeeming the tract or real property, which states either that no taxes were due at the time the sale was made or that the tract or real property was not subject to taxation;
(6) the description of the tract or real property was so imperfect as to fail to describe it with reasonable certainty; or
(7) the notices required by IC 6-1.1-24-2, IC 6-1.1-24-4, and sections 4.5 and 4.6 of this chapter were not in substantial compliance with the manner prescribed in those sections.
[Pre-1975 Property Tax Recodification Citation: 6-1-57-14.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.18; P.L.83-1989, SEC.16; P.L.139-2001, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-17. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-15.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.18. Repealed by P.L.83-1989, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-18. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-16.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.139-2001, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-19. Acquisition of Tax Delinquent Land by State for Conservation

Sec. 19. This chapter does not repeal IC 14-17-2.
[Pre-1975 Property Tax Recodification Citation: 6-1-57-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.7-1993, SEC.10; P.L.1-1995, SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 25. Redemption of and Tax Deeds for Real Property Sold for Delinquent Taxes and Special Assessments › 6-1.1-25-20. Recording of Tax Deed by County Auditor

Sec. 20. A county auditor who executes a tax deed under this chapter shall provide a copy of the tax deed to the grantee. The county auditor may collect from the grantee the appropriate recording fee set forth in IC 36-2-7-10 on behalf of the county recorder and submit the tax deed directly to the county recorder for recording. The county recorder shall record the tax deed in the deed records and provide the recorded tax deed to the grantee in the normal course of business. If the recording fee has not been collected by the county auditor, the county recorder shall collect the recording fee set forth in IC 36-2-7-10 when the tax deed is recorded.
As added by P.L.66-2014, SEC.18. Amended by P.L.247-2015, SEC.26; P.L.26-2022, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 26. Refunds for Erroneous or Excessive Tax Payments › 6-1.1-26-1. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-58-1 part; 6-1-58-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.17; P.L.90-2002, SEC.214. Repealed by P.L.232-2017, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 26. Refunds for Erroneous or Excessive Tax Payments › 6-1.1-26-1.1. Filing of Claim for Refund; Grounds for Refund

Sec. 1.1. (a) A person, including heirs, personal representatives, or successors, may file a claim for refund of all or a part of a property tax paid. The claim shall be filed with the county auditor on a form approved by the state board of accounts. With regard to a taxpayer filing an appeal under IC 6-1.1-15, the notice of appeal shall be treated as a claim for refund by the taxpayer filed as of the date of the final disposition of an appeal by the county board, board of tax review, department of local government finance, or a court.
(b) A claim for refund must be filed within the later of three (3) years after the tax is paid, or three (3) years after the final disposition of an appeal by the county board, board of tax review, department of local government finance, or a court, with respect to a particular tax year.
(c) A claim for refund must state a claim that a payment was made in excess of the taxes due as established by:
(1) a determination by the county board, board of tax review, department of local government finance, or a court, for the tax year and parcel on which the taxes were paid, and after such time as all rights of appeal have lapsed;
(2) proof of an error in the computation of interest, penalties, or delinquent taxes carried forward; or
(3) proof of an overpayment by the claimant.
(d) A taxpayer may not raise a claim under this section that must be raised under IC 6-1.1-15.
(e) A taxpayer is not entitled to a refund if the payment has been applied as a credit to later tax liabilities of the taxpayer for the property on which the tax was assessed.
As added by P.L.232-2017, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 26. Refunds for Erroneous or Excessive Tax Payments › 6-1.1-26-2. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.4; P.L.198-2001, SEC.61; P.L.178-2002, SEC.33; P.L.256-2003, SEC.27; P.L.219-2007, SEC.69. Repealed by P.L.232-2017, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 26. Refunds for Erroneous or Excessive Tax Payments › 6-1.1-26-3. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.5; P.L.198-2001, SEC.62; P.L.219-2007, SEC.70. Repealed by P.L.232-2017, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 26. Refunds for Erroneous or Excessive Tax Payments › 6-1.1-26-3.1. Credit for Overpayment

Sec. 3.1. (a) If a determination in a review or appeal authorized under IC 6-1.1-15 results in an overpayment by the taxpayer during the same tax year to which the appeal relates, the taxpayer is entitled to a credit in the amount of the overpayment of tax on the next successive tax installment, if any, due in that tax year. After the credit is given, the county auditor shall:
(1) determine if a further amount is due the taxpayer; and
(2) if a further amount is due the taxpayer, notwithstanding IC 5-11-10-1 and IC 36-2-6-2, without a claim or an appropriation being required, pay the amount due the taxpayer.
The county auditor shall charge the amount refunded to the taxpayer as provided in section 2.1 of this chapter.
(b) If the taxpayer no longer owns the property on which the tax was assessed and paid and is no longer the lawful claimant, the county auditor shall pay the refund to the lawful claimant.
(c) If a credit is not applied or a refund is not paid within ninety (90) days of the final resolution of an appeal, the taxpayer or lawful claimant may seek a refund of the overpayment under section 1.1 of this chapter.
As added by P.L.232-2017, SEC.31. Amended by P.L.121-2019, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 26. Refunds for Erroneous or Excessive Tax Payments › 6-1.1-26-4. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.6; P.L.198-2001, SEC.63; P.L.219-2007, SEC.71. Repealed by P.L.232-2017, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 26. Refunds for Erroneous or Excessive Tax Payments › 6-1.1-26-4.2. Refund in Excess of $500,000 as a Result of a Property Tax Appeal; Application to Future Installments

Sec. 4.2. (a) This section applies to any refund for a property resulting from a real property tax assessment appeal for the property for an assessment date occurring after December 31, 2014. This section does not apply if any refund for a property under appeal has been paid before January 1, 2020. Except as modified by this section, all other provisions of IC 6-1.1 apply regarding the payment of refunds and application of credits.
(b) If, upon conclusion of a real property tax assessment appeal, the total amount of property taxes owed to the taxpayer as a result of the appeal is five hundred thousand dollars ($500,000) or more for the assessment dates under appeal, the auditor of the county in which the property is located may, instead of a refund, elect to apply credits in equal installments to future property tax installments for the property over a period of not more than:
(1) five (5) years following the date of the conclusion of the assessment appeal, if the total amount of property taxes owed to the taxpayer as a result of the appeal is:
(A) greater than or equal to five hundred thousand dollars ($500,000); and
(B) less than five million dollars ($5,000,000);
(2) seven (7) years following the date of the conclusion of the assessment appeal, if the total amount of property taxes owed to the taxpayer as a result of the appeal is:
(A) greater than or equal to five million dollars ($5,000,000); and
(B) less than ten million dollars ($10,000,000); or
(3) ten (10) years following the date of the conclusion of the assessment appeal, if the total amount of property taxes owed to the taxpayer as a result of the appeal is greater than or equal to ten million dollars ($10,000,000).
The auditor may elect to accelerate credits or to provide a full or partial refund within the period specified under subdivision (1), (2), or (3), as applicable.
(c) Notwithstanding subsection (b), if a claimant is no longer the taxpayer for the property on which the appeal was filed, the overpayment shall not be applied as a credit and the overpayment may be refunded in equal installments over the period specified in subsection (b)(1), (b)(2), or (b)(3), as applicable.
As added by P.L.159-2020, SEC.46.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 26. Refunds for Erroneous or Excessive Tax Payments › 6-1.1-26-5. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-58-1 part; 6-1-58-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.7; P.L.38-1998, SEC.5; P.L.198-2001, SEC.64; P.L.178-2002, SEC.34; P.L.120-2012, SEC.4; P.L.235-2013, SEC.2; P.L.288-2013, SEC.23. Repealed by P.L.232-2017, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 26. Refunds for Erroneous or Excessive Tax Payments › 6-1.1-26-7. Court Order Concerning Overpayment of Taxes or Relief From Taxes or Penalties; Specific Instructions to County Auditor and County Treasurer

Sec. 7. If a determination in an original action filed under this chapter results in an order by the court that the taxpayer has made an overpayment of property taxes, or is entitled to relief from taxes, penalties, or delinquent taxes carried forward with regard to the taxpayer, the court shall include in its order specific instructions to the county auditor and county treasurer on providing the relief.
As added by P.L.232-2017, SEC.35.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 27. Settlement for Amounts Collected by County Treasurer › 6-1.1-27-1. Audit of Monthly Report; Certificate of Settlement; Interest Payment if Tax Money Not Timely Distributed

Sec. 1. (a) On or before June 20th and December 20th of each year, the county auditor and the county treasurer shall meet in the office of the county auditor. Before each semi-annual meeting, the county auditor shall complete an audit of the county treasurer's monthly reports required under IC 36-2-10-16. In addition, the county auditor shall:
(1) prepare a certificate of settlement on the form prescribed by the state board of accounts; and
(2) deliver the certificate of settlement to the county treasurer at least two (2) days before each semi-annual meeting.
(b) If any county treasurer or auditor refuses, neglects, or fails to distribute tax money due to a taxing unit on or before:
(1) the fifty-first day immediately following each property tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever applies; or
(2) the deadline for a distribution requested under IC 5-13-6-3;
the county treasurer and auditor shall pay to the taxing unit from the county general fund interest on the taxing unit's undistributed tax money if the county treasurer and auditor invest undistributed tax money in an interest bearing investment.
(c) The amount of interest to be paid if subsection (b)(1) applies equals the taxing unit's proportionate share of the actual amount of interest which is received from investments of the undistributed tax money from the fifty-second day immediately following the property tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever applies, to the date that the tax money is distributed.
(d) The amount of interest to be paid if subsection (b)(2) applies equals the taxing unit's proportionate share of the actual amount of interest that is received from investments of the undistributed tax money from the date the county treasurer receives the taxing unit's request for funds under IC 5-13-6-3(b) to the date the tax money is distributed.
[Pre-1975 Property Tax Recodification Citations: 6-1-59-1 part; 6-1-59-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.46, SEC.1; Acts 1981, P.L.11, SEC.28; P.L.230-2003, SEC.1; P.L.89-2010, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 27. Settlement for Amounts Collected by County Treasurer › 6-1.1-27-2. Settlement of County Treasurer With County Auditor

Sec. 2. At each semi-annual meeting required under section 1 of this chapter, the county treasurer shall make a settlement with the county auditor for the amount of taxes and special assessments which the county treasurer has collected. At each semi-annual meeting, the county treasurer shall also certify to the county auditor, under oath and on the form prescribed by the state board of accounts, the correctness of:
(1) the credits for cash collected for each taxing unit appearing on the tax duplicate; and
(2) any other amounts collected by the county treasurer as required by law.
[Pre-1975 Property Tax Recodification Citation: 6-1-59-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.137-2021, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 27. Settlement for Amounts Collected by County Treasurer › 6-1.1-27-3. Copies of Certificate of Settlement and Statement of Distribution; Payments to State Treasurer

Sec. 3. Immediately after each semi-annual settlement, the county auditor shall send a copy of the certificate of settlement and a statement of the distribution of the taxes collected to the state auditor. The auditor of state shall, when the certificate of settlement and statement of the distribution of the taxes collected have been finalized, forward the certificate and statement to the department of local government finance for purposes of validating the abstract required by IC 6-1.1-22-5. On or before June 30th and December 31st of each year, the county treasurer shall pay to the state treasurer the money due the state as shown by the certificate of settlement.
[Pre-1975 Property Tax Recodification Citation: 6-1-59-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.201-2023, SEC.91.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 27. Settlement for Amounts Collected by County Treasurer › 6-1.1-27-4. Liability of Treasurer for Failure to Settle

Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of his county or to pay over the money due the county, the county auditor shall notify the county prosecuting attorney who shall bring a suit upon the bond of the county treasurer. The county treasurer and his sureties are liable in an amount equal to one hundred ten percent (110%) of the taxes and other charges for which the treasurer fails to make a settlement or pay over.
[Pre-1975 Property Tax Recodification Citation: 6-1-59-2.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 27. Settlement for Amounts Collected by County Treasurer › 6-1.1-27-5. Prosecuting Attorney; Duties

Sec. 5. (a) The state auditor shall notify the appropriate county prosecuting attorney if:
(1) the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and
(2) the nonpayment is caused by the failure of:
(A) the county auditor to prepare and deliver a certificate of settlement to the county treasurer;
(B) the county treasurer to make payment; or
(C) the county auditor to issue a warrant for the amount due the state.
(b) When a county prosecuting attorney receives the notice required by this section, the county prosecuting attorney shall initiate a suit in the name of the state against the defaulting county auditor or treasurer. The defaulting party is liable in an amount equal to one hundred fifteen percent (115%) of the amount due the state.
[Pre-1975 Property Tax Recodification Citation: 6-1-59-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.58.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 27. Settlement for Amounts Collected by County Treasurer › 6-1.1-27-6. Overpayments or Erroneous Payments by County Treasurer

Sec. 6. (a) If the board of county commissioners of a county determines that the county treasurer has paid, and accounted to the board for, more money than was due from him, the board shall direct the county auditor to credit the county treasurer with the sum improperly paid and shall order that the sum be repaid out of the county treasury. It is not necessary to appropriate the money to be refunded before it is paid.
(b) If improper or erroneous payments are made by a county treasurer to the state treasurer, the board of county commissioners shall order the county auditor to certify to the state auditor a statement concerning the improper or erroneous payments. The state auditor shall audit the statement and shall allow the amount due as a claim against the treasurer of state. The state treasurer shall refund the amount due out of money not otherwise appropriated.
(c) A refund may not be made to a county treasurer under this section after the expiration of ten (10) years from the date when the amount was improperly or erroneously paid by him.
[Pre-1975 Property Tax Recodification Citation: 6-1-59-4.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 27. Settlement for Amounts Collected by County Treasurer › 6-1.1-27-7. Evidence in Suit Against County Treasurer

Sec. 7. With respect to a suit brought against a county treasurer and his sureties under this chapter, the books and papers in the offices of the county treasurer and county auditor are admissible as evidence if they are proved by the oral testimony of the county auditor. In such a suit, a certified copy of the account current of a county treasurer on the books of the auditor of state is prima facie evidence.
[Pre-1975 Property Tax Recodification Citation: 6-1-59-5.]
Formerly: Acts 1975, P.L.47, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 27. Settlement for Amounts Collected by County Treasurer › 6-1.1-27-8. Failure of Lessee or Assignee to Pay Taxes on Real or Personal Property

Sec. 8. If a lessee or an assignee of the lessee does not pay the taxes due on real or personal property as required by IC 6-1.1-10-37, and the lessor of the property is a taxing unit, then the county auditor shall deduct from the taxing unit's distribution of property tax revenue an amount equal to the unpaid taxes.
As added by P.L.59-1986, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-0.1. Multiple County Property Tax Assessment Board of Appeals; Establish; Substantially Similar Ordinances

Sec. 0.1. The legislative bodies of two (2) or more counties may adopt substantially similar ordinances to establish a multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeals must consist of the entire geographic area of all participating counties.
As added by P.L.207-2016, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-0.2. Multiple County Property Tax Assessment Board of Appeals; Members; Qualifications

Sec. 0.2. (a) Each multiple county property tax assessment board of appeals established under section 0.1 of this chapter must consist of either of the following number of members:
(1) Three (3) members, not more than two (2) of whom may be from the same political party.
(2) Five (5) members, not more than three (3) of whom may be from the same political party.
The ordinance adopted under section 0.1 of this chapter to establish a multiple county property tax assessment board of appeals must specify the number of members of the multiple county property tax assessment board of appeals as provided in this subsection.
(b) Each member of a multiple county property tax assessment board of appeals must be at least eighteen (18) years of age and knowledgeable in the valuation of property.
(c) A majority of the members of a multiple county property tax assessment board of appeals must have attained the certification of a level two or a level three assessor-appraiser under IC 6-1.1-35.5.
(d) The following individuals may not be members of a multiple county property tax assessment board of appeals:
(1) An elected county official.
(2) An employee of a county or township that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals.
(3) An appraiser (as defined in IC 6-1.1-31.7-1) in a county that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals.
As added by P.L.207-2016, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-0.3. Multiple County Property Tax Assessment Board of Appeals; Compensation of Members

Sec. 0.3. The members of a multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall receive compensation as determined jointly by the fiscal bodies of each participating county.
As added by P.L.207-2016, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-0.4. Multiple County Property Tax Assessment Board of Appeals; Appointment of Members; Term of Appointments

Sec. 0.4. (a) The fiscal bodies of the counties that establish a multiple county property tax assessment board of appeals under section 0.1 of this chapter shall adopt substantially similar ordinances to appoint the members of the multiple county property tax assessment board of appeals subject to the qualifications and requirements set forth in section 0.2 of this chapter.
(b) The term of a member of a multiple county property tax assessment board of appeals appointed under this section:
(1) is one (1) year; and
(2) begins January 1.
A member is eligible for reappointment.
(c) If:
(1) the term of a member of a multiple county property tax assessment board of appeals appointed under this section expires;
(2) the member is not reappointed as provided in subsection (b); and
(3) a successor is not appointed as provided in subsection (a);
the term of the member continues until a successor is appointed.
As added by P.L.207-2016, SEC.7. Amended by P.L.85-2017, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-0.5. Multiple County Property Tax Assessment Board of Appeals; Administrative Support; County Assessor

Sec. 0.5. (a) The county assessor for the county that has the greatest population of the counties participating in a multiple county property tax assessment board of appeals shall provide the administrative support to the multiple county property tax assessment board of appeals.
(b) The ordinances adopted under section 0.1 of this chapter to establish a multiple county property tax assessment board of appeals must specify the manner and amount of reimbursement that a county assessor under subsection (a) is entitled to receive from each participating county for providing administrative support to the multiple county property tax assessment board of appeals.
(c) A county assessor's office that provides administrative support to a multiple county property tax assessment board of appeals under subsection (a) shall:
(1) coordinate with the county assessors of all counties within the jurisdiction of the multiple county property tax assessment board of appeals to perform necessary functions concerning appeals and correction of errors initiated by a taxpayer under IC 6-1.1-15;
(2) keep full and accurate minutes of the proceedings of the multiple county property tax assessment board of appeals; and
(3) perform other necessary duties.
As added by P.L.207-2016, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-0.6. Multiple County Property Tax Assessment Board of Appeals; Authorities and Duties

Sec. 0.6. (a) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall assume the authorities and duties as the property tax assessment board of appeals for property located in the geographic area of the counties participating in the multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeals shall assume these authorities and duties on the date specified in the ordinances establishing the multiple county property tax assessment board of appeals under section 0.1 of this chapter.
(b) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall transfer records relating to proceedings of the county property tax assessment board of appeals to the multiple county property tax assessment board of appeals.
(c) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall stay the proceedings on any:
(1) notices of review;
(2) exemption applications;
(3) claims for a deduction;
(4) motions;
(5) requests; and
(6) similar administrative pleadings;
filed or pending with the county property tax assessment board of appeals pending further action upon transfer to the multiple county property tax assessment board of appeals. A multiple county property tax assessment board of appeals shall docket matters stayed under this subsection as soon as practicable after the multiple county property tax assessment board of appeals is established. Any time limitation that applies to a proceeding before a county property tax assessment board of appeals that is stayed under this subsection is tolled beginning after the multiple county property tax assessment board of appeals is established and until the proceeding is docketed with the multiple county property tax assessment board of appeals.
As added by P.L.207-2016, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-0.7. Multiple County Property Tax Assessment Board of Appeals; Notice of Annual Session

Sec. 0.7. The county assessor of the county responsible for administration of a multiple county property tax assessment board of appeals under section 0.5 of this chapter shall give notice of the time, date, place, and purpose of each annual session of the multiple county property tax assessment board of appeals. The county assessor shall give the notice two (2) weeks before the first meeting of the multiple county property tax assessment board of appeals by:
(1) publication of the notice within the geographic area over which the multiple county property tax assessment board of appeals has jurisdiction in the same manner as political subdivisions subject to IC 5-3-1-4(e) are required to publish notice; and
(2) posting of the notice on the county assessor's Internet web site.
As added by P.L.207-2016, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-0.8. Multiple County Property Tax Assessment Board of Appeals; Rights and Powers

Sec. 0.8. Except as otherwise provided in this chapter, a multiple county property tax assessment board of appeals has all the rights and powers necessary or convenient to carry out this chapter.
As added by P.L.207-2016, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-2. Oath of Members

Sec. 2. (a) Before performing any of the member's duties, each member of the county property tax assessment board of appeals shall take and subscribe to the following oath:
STATE OF INDIANA
)
) SS:
COUNTY OF _______________
)
I, _________________, do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of Indiana, and that I will faithfully and impartially discharge my duty under the law as a member of the Property Tax Assessment Board of Appeals for said county (or multiple county area); that I will, according to my best knowledge and judgment, assess, and review the assessment of all the property of said county (or multiple county area), and I will in no case assess any property at more or less than is provided by law, so help me God.
_________________________
Member of The Board
Subscribed and sworn to before me this ___ day of ___________, 20___.
_________________________
County Auditor
(b) This oath shall be administered by and filed with the:
(1) county auditor for the county, in the case of a county property tax assessment board of appeals established under section 1 of this chapter; or
(2) county auditor for the county required to provide administrative support under section 0.5 of this chapter, in the case of a multiple county property tax assessment board of appeals established under section 0.1 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-37-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.92; P.L.2-2005, SEC.19; P.L.207-2016, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-3. County Property Tax Assessment Board of Appeals; Compensation of Members

Sec. 3. (a) This section applies only to a county property tax assessment board of appeals established under section 1 of this chapter.
(b) The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis for each day of actual service. The county council shall fix the rate of this compensation. The county assessor shall keep an attendance record for each meeting of the county property tax assessment board of appeals. At the close of each annual session, the county assessor shall certify to the county board of commissioners the number of days actually served by each member. The county board of commissioners may not allow claims for service on the county property tax assessment board of appeals for more days than the number of days certified by the county assessor. The compensation provided by this section shall be paid from the county treasury.
[Pre-1975 Property Tax Recodification Citation: 6-1-37-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.93; P.L.207-2016, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 28. County Property Tax Assessment Board of Appeals › 6-1.1-28-4. Meetings; Location

Sec. 4. (a) A county property tax assessment board of appeals established under section 1 of this chapter shall meet either in the room of the board of commissioners in the county courthouse or in some other room provided by the county board of commissioners.
(b) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter may meet in a location as specified in the ordinances adopted to establish a multiple county property tax assessment board of appeals.
[Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.94; P.L.207-2016, SEC.15.