Indiana Statutes
§ 6-1.1-22-12 — Receipt for payment of tax or special assessment
Indiana § 6-1.1-22-12
This text of Indiana § 6-1.1-22-12 (Receipt for payment of tax or special assessment) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-1.1-22-12 (2026).
Text
(a)When a property owner pays the taxes
or special assessments levied against any property, and a receipt is
provided by the county treasurer, the receipt shall be on a form
prescribed or approved by the state board of accounts. The receipt shall
contain:
(1)the name of the person liable for the amount paid;
(2)the amount paid;
(3)the year for which the payment is made; and
(4)a description of the property which corresponds to the
description used on the tax duplicate.
(b)If the county treasurer does not provide a receipt, the treasurer
shall maintain records containing the date and amount paid per parcel
or property description as used on the tax duplicate.
(c)Notwithstanding subsection (b), a taxpayer is entitled to a
validated receipt upon request.
(d)When a person other than th
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-22-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-22-12.