§ 6-1.1-22-9 — Tax installment due dates; exceptions; delinquent penalty

Indiana § 6-1.1-22-9

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

Text

(a) Except as provided in subsection (b), the
property taxes assessed for a year under this article are due in two (2)
equal installments on May 10 and November 10 of the following year.
(b) Subsection (a) does not apply if any of the following apply to the
property taxes assessed for the year under this article:
(1) Subsection (c).
(2) Subsection (d).
(3) IC 6-1.1-7-7.
(4) Section 9.5 of this chapter.
(5) Section 9.7 of this chapter.
(6) Section 9.9 of this chapter.
(c) A county council may adopt an ordinance to require a person to
pay the person's property tax liability in one (1) installment, if the tax
liability for a particular year is less than twenty-five dollars ($25). If the
county council has adopted such an ordinance, then whenever a tax
statement mailed under section 8.1 of this chapter shows that the
person's property tax liability for a year is less than twenty-five dollars
($25) for the property covered by that statement, the tax liability for
that year is due in one (1) installment on May 10 of that year.
(d) If the county treasurer receives a copy of an appeal petition
under IC 6-1.1-18.5-12(d) before the county treasurer mails or
transmits statements under section 8.1 of this chapter, the county
treasurer may:
(1) mail or transmit the statements without regard to the pendency
of the appeal and, if the resolution of the appeal by the department
of local government finance results in changes in levies, mail or
transmit reconciling statements under subsection (e); or
(2) delay the mailing or transmission of statements under section
8.1 of this chapter so that:
(A) the due date of the first installment that would otherwise be
due under subsection (a) is delayed by not more than sixty (60)
days; and
(B) all statements reflect any changes in levies that result from
the resolution of the appeal by the department of local
government finance.
(e) A reconciling statement under subsection (d)(1) must indicate:
(1) the total amount due for the year;
(2) the total amount of the installments paid that did not reflect
the resolution of the appeal under IC 6-1.1-18.5-12(d) by the
department of local government finance;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), the adjusted amount that is payable by the
taxpayer:
(A) as a final reconciliation of all amounts due for the year; and
(B) not later than:
(i) November 10; or
(ii) the date or dates established under section 9.5 of this
chapter; and
(4) if the amount under subdivision (2) exceeds the amount under
subdivision (1), that the taxpayer may claim a refund of the excess
under IC 6-1.1-26.
(f) If property taxes are not paid on or before the due date, the
penalties prescribed in IC 6-1.1-37-10 shall be added to the delinquent
taxes.
(g) Notwithstanding any other law, a property tax liability of less
than five dollars ($5) is increased to five dollars ($5). The difference
between the actual liability and the five dollar ($5) amount that appears
on the statement is a statement processing charge. The statement
processing charge is considered a part of the tax liability.
(h) This subsection applies only if a statement for payment of
property taxes and special assessments by electronic mail is transmitted
to a person under section 8.1(h) of this chapter. If a response to the
transmission of electronic mail to a person indicates that the electronic
mail was not received, the county treasurer shall mail to the person a
hard copy of the statement in the manner required by section 8.1(a) of
this chapter for persons who do not opt to receive statements by
electronic mail. The due date for the property taxes and special
assessments under a statement mailed to a person under this subsection
is the due date indicated in the statement transmitted to the person by
electronic mail.
(i) In a county in which an authorizing ordinance is adopted under
section 8.1(h) of this chapter, a person may direct the county treasurer
to transmit a reconciling statement under subsection (d)(1) by
electronic mail under section 8.1(h) of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-52-3
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.57-1986, SEC.3; P.L.61-1991, SEC.1; P.L.1-2004, SEC.35 and
P.L.23-2004, SEC.38; P.L.67-2006, SEC.7; P.L.1-2007, SEC.47;
P.L.219-2007, SEC.64; P.L.3-2008, SEC.56; P.L.146-2008, SEC.252;
P.L.87-2009, SEC.8; P.L.218-2013, SEC.12.