§ 36-2-9-18 — Endorsement on deed; tax identification number; fee

(a) Before the auditor makes the endorsement
required by IC 36-2-11-14, the auditor may require that a tax
identification number identifying the affected real property be placed
on an instrument that conveys, creates, encumbers, assigns, or
otherwise disposes of an interest in or a lien on real property. The tax
identification number may be established by the auditor with the
approval of the state board of accounts. If the tax identification number
is affixed to the instrument or if a tax identification number is not
required, the auditor shall make the proper endorsement on demand.
(b) On request, a county auditor shall provide assistance in
obtaining the proper tax identification number for instruments subject
to this section.
(c) The tax administration number established by this section is for
use in administering statutes concerning taxation of real property and
is not competent evidence of the location or size of the real property
affected by the instrument.
(d) A county auditor may not refuse to endorse a deed or instrument
under this section as required by IC 36-2-11-14 because the deed or
instrument is:
(1) an electronic document; or
(2) made under IC 32-17-14.
(e) The legislative body of a county shall adopt an ordinance
requiring the auditor to collect a fee in the amount of ten dollars ($10)
for each:
(1) deed; or
(2) legal description of each parcel contained in the deed;
for which the auditor makes a real property endorsement. This fee is in
addition to any other fee provided by law. The auditor shall place the
revenue received under this subsection in a dedicated fund for use in
maintaining property tax records, in traditional or electronic format.
[Pre-Local Government Recodification Citation: 17-3-39-8
part.]
As added by Acts 1980, P.L.212, SEC.1. Amended by
P.L.274-1989, SEC.2; P.L.37-1992, SEC.8; P.L.65-2001, SEC.1;
P.L.207-2003, SEC.1; P.L.257-2019, SEC.105; P.L.26-2022, SEC.6;
P.L.99-2024, SEC.23.