§ 6-1.1-22-5 — Preparation and delivery to the department of local government finance by county auditor; information to be included in the abstract; abstract as public record

Indiana § 6-1.1-22-5

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 22: General Procedures for Property Tax Collection

Text

(a) On or before March 15 of each year, the
county auditor shall prepare and deliver to the department of local
government finance and the county treasurer a certified copy of an
abstract of the property, assessments, taxes, deductions, and
exemptions for taxes payable in that year in each taxing district of the
county. The county auditor shall prepare the abstract in such a manner
that the information concerning property tax deductions reflects the
total amount of each type of deduction. The abstract shall also contain
a statement of the taxes and penalties unpaid in each taxing unit at the
time of the last settlement between the county auditor and county
treasurer and the status of these delinquencies.
(b) The county auditor shall prepare the abstract in the manner
prescribed by the department of local government finance. The
department of local government finance, county auditor, and county
treasurer shall each keep a copy of the abstract as a public record.
[Pre-1975 Property Tax Recodification Citation:
6-1-51-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977,
P.L.67, SEC.3; P.L.45-1990, SEC.3; P.L.49-1996, SEC.7; P.L.67-2006,
SEC.6; P.L.146-2008, SEC.250; P.L.182-2009(ss), SEC.157;
P.L.201-2023, SEC.89.