§ 32-25-8-7 — Taxes, assessments, and charges

Indiana § 32-25-8-7

• Jurisdiction: Indiana
• Title 32: PROPERTY
• Art. 25: CONDOMINIUMS
• Ch. 8: Administration of Condominiums

Text

(a) Taxes, assessments, and other charges of:
(1) the state;
(2) any political subdivision;
(3) any special improvement district; or
(4) any other taxing or assessing authority;
shall be assessed against and collected on each condominium unit.
Taxes, assessments, and other charges referred to in this subsection
may not be assessed and collected on the building or property as a
whole.
(b) Each condominium unit shall be carried on the tax books as a
separate and distinct entity for the purpose of taxes, assessments, and
other charges.
(c) A forfeiture or sale of the building or property as a whole for
delinquent taxes, assessments, or charges may not divest or affect the
title to a condominium unit if taxes, assessments, and charges on the
condominium unit are currently paid.
[Pre-2002 Recodification Citation: 32-1-6-17.]

Legislative History

As added by P.L.2-2002, SEC.10.