§ 6-1.1-11-5 — County auditor notice to county assessor of previously exempt property; notice to property owner of requirement to file exemption application

Indiana § 6-1.1-11-5

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 11: Exemption Procedures

Text

(a) On or before:
(1) May 15 of each even-numbered year, if the year ends before
January 1, 2016; and
(2) April 1 of each even-numbered year, if the year begins after
December 31, 2015;
the county auditor shall provide to the county assessor a list by taxing
district of property for which a tax exemption was in effect for the
immediately preceding year. Before July 1 of each even-numbered year
that ends before January 1, 2016, and on or before June 1 of each
even-numbered year that begins after December 31, 2015, the county
assessor shall return the list to the county auditor with a notation of any
action of the county property tax assessment board of appeals on that
year's exemption of each listed property.
(b) The assessor of the county in which property is located shall, in
each even-numbered year, mail a notice to the owner of the property if:
(1) the owner has not applied for a tax exemption for that year;
(2) a tax exemption for the property was in effect for the
immediately preceding year; and
(3) the owner is required to file an application for the exemption
for that year under section 3.5 of this chapter.
(c) The notice required by subsection (b) must:
(1) identify the property by key number, if any, and a street
address, if any, or other common description of the property other
than a legal description; and
(2) state that the property will be placed on the county tax
duplicate unless the owner applies for an exemption within fifteen
(15) days after the date the notice is mailed.
The county assessor shall, in a year that ends before January 1, 2016,
mail any notice required by subsection (b) before June 16 of the year
in which the exemption application should have been filed and, in a
year that begins after December 31, 2015, mail any notice required by
subsection (b) on or before April 25 of the year in which the exemption
application should have been filed.
(d) A county assessor's failure to give the notice required by
subsection (b):
(1) for an assessment date in a year that ends before January 1,
2016, does not continue an exemption unless an exemption
application is filed by the owner and approved by the county
property tax assessment board of appeals on or before the first
Monday in November of the year following the year in which the
application should have been filed; and
(2) for an assessment date in a year that begins after December
31, 2015, does not continue an exemption.
(e) This subsection applies to an exemption for an assessment date
in a year that begins after December 31, 2015. An otherwise sufficient
exemption application that is filed after the applicable date specified
in section 3 of this chapter shall be treated as an exemption application
for the immediately following assessment date.
[Pre-1975 Property Tax Recodification Citation:
6-1-22-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.65-1983, SEC.4; P.L.73-1987, SEC.2; P.L.81-1987, SEC.2;
P.L.6-1997, SEC.39; P.L.264-2003, SEC.7; P.L.111-2014,
SEC.22.