§ 6-1.1-22.5-9 — Tax due dates; deadline to send statements; amounts due; mailing of statement sent by electronic mail but not received; petition to extend deadline

Indiana § 6-1.1-22.5-9

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 22.5: Provisional Property Tax Statements

Text

(a) Except as provided in subsection (e) and
section 12(b) of this chapter, tax liability billed on a provisional
statement is due in two (2) equal installments on May 10 and
November 10 of the year following the assessment date covered by the
provisional statement.
(b) The county treasurer may mail or transmit the provisional
statement one (1) time each year at least fifteen (15) days before the
date on which the first installment is due under subsection (a) in the
manner provided in IC 6-1.1-22-8.1, regardless of whether the notice
required under section 6(b) of this chapter has been published.
(c) This subsection applies to a provisional statement issued under
section 6 of this chapter. Except when the second installment of a
provisional statement is replaced by a final reconciling statement
providing for taxes to be due on November 10, the amount of tax
liability due for each installment of a provisional statement issued for
a year after 2010 is fifty percent (50%) of the tax that was due for the
immediately preceding year under IC 6-1.1-22 subject to any
adjustments to the tax liability as prescribed by the department of local
government finance. If no bill was issued in the prior year, the
provisional bill shall be based on the amount that would have been due
if a provisional tax statement had been issued for the immediately
preceding year. The department of local government finance may
prescribe standards to implement this subsection, including a method
of calculating the taxes due when an abstract or other information is not
complete.
(d) This subsection applies only if a provisional statement for
payment of property taxes, special assessments, and any adjustment
included in the provisional statement under section 8(e) of this chapter
by electronic mail is transmitted to a person under IC 6-1.1-22-8.1(h).
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 provisional statement in the
manner required by this chapter for persons who do not opt to receive
statements by electronic mail. The due date for the property taxes,
special assessments, and any adjustment included in the provisional
statement under section 8(e) of this chapter under a provisional
statement mailed to a person under this subsection is the due date
indicated in the statement transmitted to the person by electronic mail.
(e) This subsection applies only to property taxes first due and
payable in 2011. If a county is more than two (2) years behind in
issuing property tax bills, the county treasurer of the county may
petition the department in writing to extend the deadline for making the
first installment payment on a provisional statement issued under this
chapter. Upon receiving a petition under this subsection, the
department may extend the payment deadline to a date that is not later
than July 1, 2011.

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.66; P.L.87-2009, SEC.12; P.L.89-2010, SEC.5; P.L.172-2011, SEC.45.