Indiana § 6-1.1-22.5-12 Form of reconciling statement; information to be included on
statement; request by county treasurer to issue reconciling statement
adjusting second installment; use of electronic mail

Indiana Statutes

§ 6-1.1-22.5-12 — Form of reconciling statement; information to be included on statement; request by county treasurer to issue reconciling statement adjusting second installment; use of electronic mail

Indiana § 6-1.1-22.5-12

Art. 1.1PROPERTY TAXES

Ch. 22.5Provisional Property Tax Statements

This text of Indiana § 6-1.1-22.5-12 (Form of reconciling statement; information to be included on statement; request by county treasurer to issue reconciling statement adjusting second installment; use of electronic mail) 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 § 6-1.1-22.5-12 (2026).

Text

(a)Except as provided by subsection (c), each reconciling statement must be on a form prescribed by the department of local government finance and must indicate:

(1)the actual property tax liability under this article for the calendar year for which the reconciling statement is issued;

(2)the total amount paid under the provisional statement for the property for which the reconciling statement is issued;

(3)if the amount under subdivision (1) exceeds the amount under subdivision (2), that the excess is payable by the taxpayer:

(A)as a final reconciliation of the tax liability; and

(B)not later than:

(i)thirty (30) days after the date of the reconciling statement;

(ii)if the county treasurer requests in writing that the commissioner designate a later date, the date designated by the

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(a) Except as provided by subsection (c),
each reconciling statement must be on a form prescribed by the
department of local government finance and must indicate:
(1) the actual property tax liability under this article for the
calendar year for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for the
property for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), that the excess is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconciling statement;
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated by the
commissioner; or
(iii) the date specified in an ordinance adopted under section
18.5 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.
(b) If, upon receipt of the abstract required by IC 6-1.1-22-5 or upon
determination of the tax rate of the cross-county entity referred to in
section 6.5 of this chapter, the county treasurer determines that it is
possible to complete the:
(1) preparation; and
(2) mailing or transmittal;
of the reconciling statement at least thirty (30) days before the due date
of the second installment specified in the provisional statement, the
county treasurer may request in writing that the department of local
government finance permit the county treasurer to issue a reconciling
statement that adjusts the amount of the second installment that was
specified in the provisional statement. If the department approves the
county treasurer's request, the county treasurer shall prepare and mail
or transmit the reconciling statement at least thirty (30) days before the
due date of the second installment specified in the provisional
statement.
(c) A reconciling statement prepared under subsection (b) must
indicate:
(1) the actual property tax liability under this article for the
calendar year for the property for which the reconciling statement
is issued;
(2) the total amount of the first installment paid under the
provisional statement for the property for which the reconciling
statement is issued;
(3) if the amount under subdivision (1) exceeds the amount under
subdivision (2), the adjusted amount of the second installment that
is payable by the taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) November 10; or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated by the
commissioner; 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.
(d) In a county in which an authorizing ordinance is adopted under
IC 6-1.1-22-8.1(h), a person may direct the county treasurer to transmit
a reconciling statement by electronic mail under IC 6-1.1-22-8.1(h).
(e) A reconciling statement may include any adjustment authorized
by the department of local government finance under section 8(e) of
this chapter and approved by the county treasurer.

Legislative History

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.219-2007, SEC.67; P.L.146-2008, SEC.254; P.L.87-2009, SEC.13; P.L.182-2009(ss), SEC.163; P.L.172-2011, SEC.46; P.L.13-2013, SEC.16.