Indiana § 6-1.1-5-5.5 Real property interest created from previously existing parcel or
parcels; auditor's endorsement; tax lien; apportionment of assessed
value and delinquent taxes

Indiana Statutes

§ 6-1.1-5-5.5 — Real property interest created from previously existing parcel or parcels; auditor's endorsement; tax lien; apportionment of assessed value and delinquent taxes

Indiana § 6-1.1-5-5.5

Art. 1.1PROPERTY TAXES

Ch. 5Real Property Assessment Records

This text of Indiana § 6-1.1-5-5.5 (Real property interest created from previously existing parcel or parcels; auditor's endorsement; tax lien; apportionment of assessed value and delinquent taxes) 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 § 6-1.1-5-5.5 (2026).

Text

5.

(a)Before an owner records a transfer of an ownership interest in a parcel of real property that is created after the person became owner of the real property and is created either from a larger previously existing parcel or a combination of previously existing smaller parcels, the owner must submit, except as provided in section 9 of this chapter, the instrument transferring the real property to the county auditor to be entered for taxation.

(b)The county auditor, except as provided in section 9 of this chapter, shall endorse on the instrument "duly entered for taxation subject to final acceptance for transfer" or another endorsement authorized under section 4 of this chapter.

(c)A lien for and the duty to pay property taxes that are due and owing is not released or otherwise exting

Free access — add to your briefcase to read the full text and ask questions with AI

5. (a) Before an owner records a transfer of an
ownership interest in a parcel of real property that is created after the
person became owner of the real property and is created either from a
larger previously existing parcel or a combination of previously
existing smaller parcels, the owner must submit, except as provided in
section 9 of this chapter, the instrument transferring the real property
to the county auditor to be entered for taxation.
(b) The county auditor, except as provided in section 9 of this
chapter, shall endorse on the instrument "duly entered for taxation
subject to final acceptance for transfer" or another endorsement
authorized under section 4 of this chapter.
(c) A lien for and the duty to pay property taxes that are due and
owing is not released or otherwise extinguished if a county auditor
endorses an instrument of transfer under this section. Property taxes
that are due and owing on the affected parcel of property may be
collected as if the county auditor had not endorsed the instrument of
transfer.
(d) Except as provided in section 9 of this chapter, before the county
auditor may enter or transfer real property described in subsection (a)
on the last assessment list, enter lots or parcels described in a plat
under section 3 of this chapter, consolidate parcels under section 16 of
this chapter, or apportion the assessed value of the real property among
the owners the owner must pay or otherwise satisfy all property taxes
for which the due date has passed as of the date of transfer on each of
the parcels of real property from which the platted, consolidated, or
transferred property is derived by paying the property tax to the county
treasurer of the county in which the real property is located. The county
auditor, subject to section 9 of this chapter, may not apportion
delinquent taxes described in this subsection among the owners.