Indiana Statutes
§ 6-1.1-37-15 — Penalties; waiver, negotiation, or settlement
Indiana § 6-1.1-37-15
This text of Indiana § 6-1.1-37-15 (Penalties; waiver, negotiation, or settlement) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-1.1-37-15 (2026).
Text
(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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Legislative History
As added by P.L.255-2017, SEC.21.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-37-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-37-15.