§ 6-1.1-26-2.1 — Approval of claim for refund; payment; interest; denial of claim; appeal; correction of tax duplicate

Indiana § 6-1.1-26-2.1

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 26: Refunds for Erroneous or Excessive Tax Payments

Text

1. (a) The county auditor shall approve or
deny a claim for refund.
(b) If the county auditor approves the claim for refund, the county
auditor shall forward the claim to the county treasurer and county
assessor for approval or denial. The county treasurer and county
assessor shall each certify their approval or denial and return the claim
to the county auditor not later than seventy-five (75) days after the date
of the filing of the claim under section 1.1 of this chapter.
(c) If the county auditor, the county assessor, and the county
treasurer approve the refund, the county auditor shall issue a warrant
to the claimant payable on the general fund for the amount due under
this section within forty-five (45) days of the approval of a claim for
refund. In addition, the taxpayer is entitled to interest on any
overpayment of property taxes. Interest shall be computed:
(1) from the date on which the taxes were paid or due, whichever
is later, to the date on which the county auditor and the county
treasurer approve the refund; and
(2) using the rate in effect under IC 6-8.1-10-1 for each particular
year covered by the refund.
If the taxpayer no longer owns the property on which the tax was
assessed and paid, the county auditor shall pay the refunds to the
taxpayer or other lawful claimant.
(d) If the county auditor, the county assessor, or the county treasurer
denies a refund, the county auditor shall send a notice to the claimant.
The claimant may, within forty-five (45) days of the notice of denial:
(1) file an original action claiming a refund in a court of
competent jurisdiction in the county where the property is located;
or
(2) in the case of notice of denial of a claim for refund that is filed
pursuant to IC 6-1.1-9-10(c)(2), file a petition for review with the
Indiana board under the procedures set forth in IC 6-1.1-15-3.
(e) If a credit is not applied or a refund is not paid within one
hundred twenty (120) days from the date a claim was filed under
section 1.1 of this chapter, a claimant may file an original action
claiming a refund in a court of competent jurisdiction in the county
where the property is located. An original action must be filed by the
later of four (4) years after the tax is paid, or four (4) years after the
final disposition of an appeal by the county board, board of tax review,
department of local government finance, or a court, with respect to a
particular tax year.
(f) The county auditor shall correct the tax duplicate for refunds. In
the June or December settlement and apportionment of taxes, or both
the June and December settlement and apportionment of taxes,
immediately following a refund made under this section the county
auditor shall deduct the amount refunded from the gross tax collections
of the taxing units for which the refunded taxes were originally paid
and shall pay the amount so deducted out of the general fund. However,
the county auditor shall make the deductions and payments required by
this subsection not later than the December settlement and
apportionment. The county auditor shall notify the county executive of
the payment of the amount due.

Legislative History

As added by P.L.232-2017, SEC.29. Amended by P.L.154-2020, SEC.8.