Indiana § 6-1.1-26-3.1 Credit for overpayment

Indiana Statutes

§ 6-1.1-26-3.1 — Credit for overpayment

Indiana § 6-1.1-26-3.1

Art. 1.1PROPERTY TAXES

Ch. 26Refunds for Erroneous or Excessive Tax Payments

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Bluebook

Ind. Code § 6-1.1-26-3.1 (2026).

Text

1.

(a)If a determination in a review or appeal authorized under IC 6-1.1-15 results in an overpayment by the taxpayer during the same tax year to which the appeal relates, the taxpayer is entitled to a credit in the amount of the overpayment of tax on the next successive tax installment, if any, due in that tax year. After the credit is given, the county auditor shall:

(1)determine if a further amount is due the taxpayer; and

(2)if a further amount is due the taxpayer, notwithstanding IC 5-11-10-1 and IC 36-2-6-2, without a claim or an appropriation being required, pay the amount due the taxpayer. The county auditor shall charge the amount refunded to the taxpayer as provided in section 2.1 of this chapter.

(b)If the taxpayer no longer owns the property on which the tax was assessed an

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1. (a) If a determination in a review or appeal
authorized under IC 6-1.1-15 results in an overpayment by the taxpayer
during the same tax year to which the appeal relates, the taxpayer is
entitled to a credit in the amount of the overpayment of tax on the next
successive tax installment, if any, due in that tax year. After the credit
is given, the county auditor shall:
(1) determine if a further amount is due the taxpayer; and
(2) if a further amount is due the taxpayer, notwithstanding IC 5-11-10-1 and IC 36-2-6-2, without a claim or an appropriation
being required, pay the amount due the taxpayer.
The county auditor shall charge the amount refunded to the taxpayer as
provided in section 2.1 of this chapter.
(b) If the taxpayer no longer owns the property on which the tax was
assessed and paid and is no longer the lawful claimant, the county
auditor shall pay the refund to the lawful claimant.
(c) If a credit is not applied or a refund is not paid within ninety (90)
days of the final resolution of an appeal, the taxpayer or lawful
claimant may seek a refund of the overpayment under section 1.1 of
this chapter.