§ 6-1.1-5.5-4 — Filing fee; exceptions; distribution of revenue

Indiana § 6-1.1-5.5-4

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 5.5: Sales Disclosure Forms

Text

(a) Except as provided in subsection (b), a
person filing a sales disclosure form under this chapter shall pay a fee
of twenty dollars ($20) to the county auditor.
(b) No fee is due and payable under subsection (a) if the conveyance
to which the sales disclosure form filing applies is either or both of the
following:
(1) To a charity.
(2) Under a conveyance document described in section 2(a)(2) or
2(a)(3) of this chapter.
(c) Fifty percent (50%) of the revenue collected under this section
and section 12 of this chapter shall be deposited in the county sales
disclosure fund established under section 4.5 of this chapter. Fifty
percent (50%) of the revenue shall be transferred to the state treasurer
for deposit in the state assessment training fund established under
section 4.7 of this chapter.

Legislative History

As added by P.L.63-1993, SEC.1. Amended by P.L.198-2001, SEC.21; P.L.178-2002, SEC.10; P.L.144-2008, SEC.4; P.L.38-2021, SEC.7.