Indiana Statutes
§ 6-1.1-52-13 — Determination of deferral termination event by the county auditor
Indiana § 6-1.1-52-13
This text of Indiana § 6-1.1-52-13 (Determination of deferral termination event by the county auditor) 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 § 6-1.1-52-13 (2026).
Text
Whenever an individual who is a qualified individual on an assessment date for which property taxes were deferred:
(1)ceases to use the homestead as the individual's principal place
of residence as provided in section 4(3) of this chapter;
(2)ceases to have a qualified interest in the homestead; or
(3)changes the individual's qualified interest in the homestead;
or a surviving spouse becomes a qualified individual, a person
responsible for paying the property taxes on the homestead shall notify
the county auditor in the county where the homestead is located on the
form and in the manner prescribed by the department of local
government finance. The county auditor shall review the information
filed under this section to determine whether a deferral termination
event has occurred.
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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Repealed§ 6-1.1-1-14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 § 6-1.1-52-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-52-13.