Indiana Statutes
§ 6-1.1-52-9 — Approval; requirement to enter into a deferral agreement; recording of deferral
Indiana § 6-1.1-52-9
This text of Indiana § 6-1.1-52-9 (Approval; requirement to enter into a deferral agreement; recording of deferral) 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 § 6-1.1-52-9 (2026).
Text
(a)If the applicant is qualified for a deferral,
the county auditor shall:
(1)approve the deferral in the lesser of:
(A)the amount requested by the applicant, which may not be
less than one hundred dollars ($100); or
(B)the maximum amount, which is five hundred dollars
($500);
(2)provide for the recording of the deferral in the county
recorder's office specifying the amount of property tax deferred;
and
(3)notify the county treasurer and the department of local
government finance of the amount deferred.
(b)An applicant must enter into a tax deferral agreement with the
county auditor for each year that homestead property taxes are deferred
under this chapter.
(c)The recording of a deferral in the county recorder's office shall
constitute a lien on the homestead property.
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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Repealed§ 6-1.1-1-14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 § 6-1.1-52-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-52-9.