§ 14-13-9-22 — Special assessments; collection procedures

Indiana § 14-13-9-22

• Jurisdiction: Indiana
• Art. 13: LOCAL RESOURCE DEVELOPMENT
• Ch. 9: Kankakee River Basin and Yellow River Basin

Text

(a) In each calendar year beginning after
December 31, 2020, the county treasurer shall do the following with
respect to the property tax statement of a person owning a taxable
parcel subject to a special assessment imposed under section 21 of this
chapter:
(1) Add the amount of the special assessment.
(2) Designate the special assessment in a manner distinct from
general taxes.
(3) Indicate that the full annual assessment is due in the year the
statement is sent.
(b) A special assessment imposed under section 21 of this chapter
must be collected in the same manner as other special assessments are
collected under IC 6-1.1. However, a delinquent special assessment is
not subject to enforcement under IC 6-1.1-24 and IC 6-1.1-25. The
following apply to the enforcement of a special assessment:
(1) The assessment is not the personal obligation of the owner of
the taxable parcel affected by the assessment.
(2) A special assessment constitutes a lien against the taxable
parcel.
(3) The lien described in subdivision (2) is superior to all other
liens except tax liens and first lien mortgages.
(c) At the time of each annual tax settlement, the county treasurer
shall certify to the county auditor the amount of the special assessments
collected.
(d) For calendar years beginning after December 31, 2020, and
ending before January 1, 2023, the county auditor shall pay the total
amount of the special assessments collected by the county treasurer
under this section to the commission for deposit under section 25 of
this chapter. For calendar years beginning after December 31, 2022, the
county auditor shall do the following:
(1) In the case of special assessments imposed under section
21(b) of this chapter, the county auditor shall pay the total amount
of the special assessments collected by the county treasurer to the
commission for deposit under section 25 of this chapter.
(2) In the case of a county in which the fiscal body adopts a
resolution to impose special assessments under section 21(c)(2)
of this chapter, the county auditor shall do the following:
(A) Retain from the special assessments collected by the county
treasurer for the county's use under section 24 of this chapter an
amount equal to ten percent (10%) of the amount the county
could have raised through special assessments imposed under
section 21(b) of this chapter.
(B) Pay the remainder of the special assessments collected by
the county treasurer under this section to the commission for
deposit under section 25 of this chapter.
(3) In the case of a county in which the fiscal body adopts a
resolution to impose special assessments under section 21(c)(3)
of this chapter, the county auditor shall do the following:
(A) Retain from the special assessments collected by the county
treasurer the following amounts for the county's use under
section 24 of this chapter:
(i) The total amount of the special assessments imposed
under section 21(c)(3) of this chapter that exceeds the amount
that the county could have raised through special assessments
imposed under section 21(b) of this chapter.
(ii) An amount equal to ten percent (10%) of the amount that
the county could have raised through special assessments
imposed under section 21(b) of this chapter.
(B) Pay the remainder of the special assessments collected by
the county treasurer under this section to the commission for
deposit under section 25 of this chapter.
(e) The county auditor shall make the payments to the commission
required by subsection (d) on the dates of the June and December
settlement and apportionment of property taxes collected under IC 6-1.1.

Legislative History

As added by P.L.282-2019, SEC.8.