Indiana Statutes
§ 6-1.1-52-12 — Apportionment and distribution upon payment of deferred property taxes
Indiana § 6-1.1-52-12
This text of Indiana § 6-1.1-52-12 (Apportionment and distribution upon payment of deferred property 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 § 6-1.1-52-12 (2026).
Text
(a)If a payment of deferred property taxes
is made, the county treasurer shall notify the county auditor, the county
recorder, and the state board of accounts on the form and in the manner
prescribed by the state board of accounts. Notice to the county recorder
must be in the form of a release of the lien on the homestead for the
deferred property taxes. Any payment of deferred property taxes made
within a particular installment period must be delineated by taxing
district throughout the settlement process.
(b)When payment of deferred property taxes is made, the deferred
property taxes shall be apportioned and distributed among the
respective funds of the taxing units in the same manner as other
property taxes are apportioned and distributed in the calendar year in
which the payment of d
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Legislative History
As added by P.L.68-2025, SEC.85.
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Repealed§ 6-1.1-1-14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 § 6-1.1-52-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-52-12.