§ 6-1.1-26-6 — Surplus tax fund; application of fund; schedule of excess payments; unclaimed excess payments

Indiana § 6-1.1-26-6

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

Text

(a) Notwithstanding the other provisions of
this chapter, each county treasurer shall place the portion of a tax or
special assessment payment which exceeds the amount actually due, as
shown by the tax duplicate or special assessment records, in a special
fund to be known as the "surplus tax fund". Amounts placed in the fund
shall first be applied to the taxpayer's delinquent taxes in the manner
provided in IC 6-1.1-23-5(b). The taxpayer may then file a verified
claim for money remaining in the surplus tax fund. The county
treasurer or county auditor shall require reasonable proof of payment
by the person making the claim. If the claim is approved by the county
auditor and the county treasurer, the county auditor shall issue a
warrant to the taxpayer for the amount due the taxpayer.
(b) Not less frequently than at the time of each semiannual
settlement, the county treasurer shall prepare duplicate schedules of all
excess payments received. The schedules shall contain the name on the
tax duplicate, the amount of excess paid, and the taxing district. The
county treasurer shall deliver one (1) copy of the schedule to the county
auditor. Within fifteen (15) days after receiving the schedule, the
county auditor shall review the schedule, and if the county auditor
concurs with the schedule, the county auditor shall notify the county
treasurer that the notice required under subsection (d) may be sent. The
county auditor shall preserve the schedule, and if a refund is
subsequently made, he shall note on the schedule and notify the county
treasurer of the date and amount of the refund. In addition, when
money is transferred from the surplus tax fund to the county general
fund under subsection (c), the county auditor shall note the date and
amount of the transfer on the schedule.
(c) If an excess payment is not claimed within the three (3) year
period after November 10 of the year in which the payment was made
and the county treasurer has given the written notice required under
subsection (d), the county auditor shall transfer the excess from the
surplus tax fund into the general fund of the county. If the county
treasurer has given written notice concerning the excess under
subsection (d), the excess may not be refunded under subsection (a)
after the expiration of that three (3) year time period.
(d) This subsection applies only if the amount of an excess payment
is more than five dollars ($5) and exceeds the amount applied under
subsection (a) to property taxes that are delinquent at the time that the
excess payment is transferred to the surplus tax fund. Not later than
forty-five (45) days after receiving the notification from the county
auditor under subsection (b), the county treasurer shall give the
taxpayer who made the excess payment written notice that the taxpayer
may be entitled to a refund. The notice shall be mailed to the last
known address of the taxpayer as listed on the tax duplicate or the most
current record of the county treasurer. The notice must contain at least
the following information:
(1) A statement that the taxpayer may be entitled to a refund
because the taxpayer made an excess payment.
(2) The amount of the refund.
(3) Instructions on how to claim the refund.
(4) The date before which the refund must be claimed under
subsection (c).
(5) An explanation that the amount of the refund will be reduced
by any amount applied to property taxes that are delinquent.
[Pre-1975 Property Tax Recodification Citations: 6-1-58-3
part; 6-1-58-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.50-1990, SEC.14; P.L.44-1992, SEC.2; P.L.38-1998,
SEC.6.