Indiana § 6-1.1-22.5-6.5 Use of provisional statement for cross-county area

Indiana Statutes

§ 6-1.1-22.5-6.5 — Use of provisional statement for cross-county area

Indiana § 6-1.1-22.5-6.5

Art. 1.1PROPERTY TAXES

Ch. 22.5Provisional Property Tax Statements

This text of Indiana § 6-1.1-22.5-6.5 (Use of provisional statement for cross-county area) 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 § 6-1.1-22.5-6.5 (2026).

Text

5.

(a)As used in this section, "cross-county area" refers to a cross-county entity's territory that is located in one (1) county.

(b)As used in this section, "cross-county entity" refers to a taxing unit that is located in more than one (1) county.

(c)As used in this section, "statement preparation date" refers to the date determined by the county treasurer before which the county treasurer must receive all necessary information in order to timely prepare and deliver property tax statements under IC 6-1.1-22.

(d)With respect to property taxes first due and payable under this article after 2009, the county treasurer may, except as provided in section 7 of this chapter, use a provisional statement under this section if:

(1)the county treasurer is not required to use provisional statemen

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5. (a) As used in this section, "cross-county
area" refers to a cross-county entity's territory that is located in one (1)
county.
(b) As used in this section, "cross-county entity" refers to a taxing
unit that is located in more than one (1) county.
(c) As used in this section, "statement preparation date" refers to the
date determined by the county treasurer before which the county
treasurer must receive all necessary information in order to timely
prepare and deliver property tax statements under IC 6-1.1-22.
(d) With respect to property taxes first due and payable under this
article after 2009, the county treasurer may, except as provided in
section 7 of this chapter, use a provisional statement under this section
if:
(1) the county treasurer is not required to use provisional
statements under section 6 of this chapter; and
(2) the county treasurer determines that:
(A) the property tax rate of a cross-county entity with
cross-county area in the county has not been finally determined
before the statement preparation date; and
(B) the rate referred to in clause (A) has not been finally
determined because the assessed valuation:
(i) in the cross-county area of a neighboring county; and
(ii) on which the property taxes are based;
has not been finally determined.
(e) A provisional statement under this section applies only for the
cross-county area in the county. If a provisional statement is used under
this section, the county treasurer shall prepare and deliver property tax
statements under IC 6-1.1-22 for the territory of the county that is not
a cross-county area.
(f) The county treasurer shall give notice of the provisional statement
in the manner required by section 6(b) of this chapter.
(g) Immediately upon determining to use provisional statements
under this section, the county treasurer shall give notice of the
determination to the county fiscal body (as defined in IC 36-1-2-6).