Indiana § 6-1.1-22.5-18 Treatment of payments to determine delinquencies

Indiana Statutes

§ 6-1.1-22.5-18 — Treatment of payments to determine delinquencies

Indiana § 6-1.1-22.5-18

Art. 1.1PROPERTY TAXES

Ch. 22.5Provisional Property Tax Statements

This text of Indiana § 6-1.1-22.5-18 (Treatment of payments to determine delinquencies) 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 § 6-1.1-22.5-18 (2026).

Text

For purposes of IC 6-1.1-24-1(a)(1):

(1)the first installment on a provisional statement is considered to be the taxpayer's spring installment of property taxes;

(2)except as provided in subdivision (3) or section 18.5 of this chapter, payment on a reconciling statement is considered to be due before the due date of the first installment of property taxes payable in the following year; and

(3)payment on a reconciling statement described in section 12(b) of this chapter is considered to be the taxpayer's fall installment of property taxes.

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For purposes of IC 6-1.1-24-1(a)(1):
(1) the first installment on a provisional statement is considered to
be the taxpayer's spring installment of property taxes;
(2) except as provided in subdivision (3) or section 18.5 of this
chapter, payment on a reconciling statement is considered to be
due before the due date of the first installment of property taxes
payable in the following year; and
(3) payment on a reconciling statement described in section 12(b)
of this chapter is considered to be the taxpayer's fall installment of
property taxes.