Indiana Statutes
§ 6-1.1-45.5-7 — Review and action by department of local government finance
Indiana § 6-1.1-45.5-7
This text of Indiana § 6-1.1-45.5-7 (Review and action by department of local government finance) 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 § 6-1.1-45.5-7 (2026).
Text
(a)On receipt by the department of a
recommendation by the fiscal body to waive or reduce the delinquent
tax liability, the department shall:
(1)review:
(A)the petition and all other materials submitted by the board;
and
(B)the notice received from the fiscal body; and
(2)subject to subsection (b), determine whether to:
(A)deny the petition;
(B)waive the delinquent tax liability, subject to section 8(g) of
this chapter; or
(C)reduce the delinquent tax liability by a specified amount,
subject to section 8(g) of this chapter.
The department may reduce the delinquent tax liability in an amount
that differs from the amount of reduction recommended by the board
or the fiscal body.
(b)The department's determination to waive or reduce the
delinquent tax liability under subsection (a) is
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Legislative History
As added by P.L.208-2005, SEC.1.
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Repealed§ 6-1.1-1-14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 § 6-1.1-45.5-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-45.5-7.