Indiana § 6-1.1-37-16 Authorization for a county to waive interest and penalties added to
certain delinquent property tax assessments incurred before January 1,
2023

Indiana Statutes

§ 6-1.1-37-16 — Authorization for a county to waive interest and penalties added to certain delinquent property tax assessments incurred before January 1, 2023

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

(a)The fiscal body of a county may, before November 1, 2023, adopt an ordinance to have this section apply throughout the county. If the fiscal body of a county adopts an ordinance under this subsection, the ordinance applies after October 31, 2023, and before November 1, 2024. The fiscal body shall deliver a copy of the ordinance to the county treasurer and the county auditor.

(b)Subject to subsection (d), the county treasurer of a county to which this section applies shall waive all interest and penalties added before January 1, 2023, to a delinquent property tax installment or special assessment on a tract or an item of real property if:

(1)all of the delinquent taxes and special assessments on the tract or item of real property were first due and payable before January 1, 2023; and

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(a) The fiscal body of a county may, before
November 1, 2023, adopt an ordinance to have this section apply
throughout the county. If the fiscal body of a county adopts an
ordinance under this subsection, the ordinance applies after October
31, 2023, and before November 1, 2024. The fiscal body shall deliver
a copy of the ordinance to the county treasurer and the county auditor.
(b) Subject to subsection (d), the county treasurer of a county to
which this section applies shall waive all interest and penalties added
before January 1, 2023, to a delinquent property tax installment or
special assessment on a tract or an item of real property if:
(1) all of the delinquent taxes and special assessments on the tract
or item of real property were first due and payable before January
1, 2023; and
(2) before November 1, 2024, the taxpayer has paid:
(A) all of the delinquent taxes and special assessments
described in subdivision (1); and
(B) all of the taxes and special assessments that are first due
and payable on the tract or item of real property after December
31, 2022, and before November 1, 2024 (and any interest and
penalties on these taxes and special assessments).
(c) Subject to subsection (d), the county treasurer of a county to
which this section applies shall waive interest and penalties as provided
in subsection (b) if the conditions of subsection (b) are satisfied,
notwithstanding any payment arrangement entered into by the county
treasurer and the taxpayer under IC 6-1.1-24-1.2 or under any other
law.
(d) This section shall not apply to interest and penalties added to
delinquent property tax installments or special assessments on a tract
or item of real property that was purchased or sold in any prior tax sale.

Indiana § 6-1.1-37-16 (Authorization for a county to waive interest and penalties added to certain delinquent property tax assessments incurred before January 1, 2023) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.