§ 6-1.1-46-6 — Annual reports to county auditor

Indiana § 6-1.1-46-6

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 46: County Option Deduction for Land Bank Transferees

Text

(a) If an ordinance adopted under section 2 of
this chapter is in effect in a county, each land bank that is located in the
county shall transmit a report to the county auditor before February 1
of each assessment year in the deduction allowance period in the
manner prescribed by the county auditor that provides the information
specified in subsection (b) for each property transferred by the land
bank:
(1) after the later of:
(A) the date on which the eligible transfer period began; or
(B) January 1 of the fifth year immediately preceding the year
in which the report is due; and
(2) before the earlier of:
(A) the termination date of the eligible transfer period as
specified in an ordinance adopted under section 4 of this
chapter, if any; or
(B) January 1 of the year in which the report is due.
(b) For each item of real property included in a report required
under subsection (a), a land bank shall furnish the following
information:
(1) The date on which the real property was transferred.
(2) The person to whom the land bank transferred the real
property.
(3) The street address of the real property, if any.
(4) The key number of the real property.

Legislative History

As added by P.L.110-2017, SEC.1.