Indiana § 6-1.1-37-15 Penalties; waiver, negotiation, or settlement

Indiana Statutes

§ 6-1.1-37-15 — Penalties; waiver, negotiation, or settlement

Indiana·Art. 1.1 PROPERTY TAXES·Ch. 37 Miscellaneous Penalty and Interest Provisions

(a)The county treasurer and the county auditor may implement a policy to waive, negotiate, or settle penalties that have accrued on delinquent property taxes imposed in the county, if the policy is approved by the fiscal body (as defined in IC 36-1-2-6) of the county.

(b)A negotiated agreement or a settlement agreement under this section must be an agreement in writing among the county auditor, the county treasurer, and the taxpayer or the taxpayer's authorized representative. After concluding the agreement, the county auditor shall provide a copy of the agreement to the taxpayer or the taxpayer's authorized representative.

(c)A county auditor who waives, negotiates, or settles penalties under this section shall document the action in the manner prescribed by the department.

(d)A count

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(a) The county treasurer and the county
auditor may implement a policy to waive, negotiate, or settle penalties
that have accrued on delinquent property taxes imposed in the county,
if the policy is approved by the fiscal body (as defined in IC 36-1-2-6)
of the county.
(b) A negotiated agreement or a settlement agreement under this
section must be an agreement in writing among the county auditor, the
county treasurer, and the taxpayer or the taxpayer's authorized
representative. After concluding the agreement, the county auditor shall
provide a copy of the agreement to the taxpayer or the taxpayer's
authorized representative.
(c) A county auditor who waives, negotiates, or settles penalties
under this section shall document the action in the manner prescribed
by the department.
(d) A county auditor shall provide all documentation related to a
waiver, negotiation, or settlement of penalties under this section to the
state board of accounts upon request.

Indiana § 6-1.1-37-15 (Penalties; waiver, negotiation, or settlement) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.