Sec. 13. (a) Except as provided in subsection (c), if the auditor of the county or the township assessor (if any) under IC 6-1.1-5-9 and IC 6-1.1-5-9.1 determines it necessary, an instrument transferring fee simple title to less than the whole of a tract that will result in the division of the tract into at least two (2) parcels for property tax purposes may not be recorded unless the auditor or township assessor is furnished a drawing or other reliable evidence of the following:
(1) The number of acres in each new tax parcel being created.
(2) The existence or absence of improvements on each new tax parcel being created.
(3) The location within the original tract of each new tax parcel being created.
(b) Any instrument that is accepted for recording and placed of record that bears the endorsement required by IC 36-2-11-14 is presumed to comply with this section.
(c) If the duties of the township assessor have been transferred to the county assessor as described in IC 6-1.1-1-24, a reference to the township assessor in this section is considered to be a reference to the county assessor.
[Pre-2002 Recodification Citation: 32-1-2-37(b).]
As added by P.L.2-2002, SEC.6. Amended by P.L.219-2007, SEC.100; P.L.146-2008, SEC.673.
Structure Indiana Code
Article 21. Conveyance Procedures for Real Property
32-21-2-1.2. "Homeowners Association"
32-21-2-3. Notarial Acts; Recording Requirements; Statement of Mailing Address; Translations
32-21-2-3.5. Homeowners Association Covenants
32-21-2-6. Instruments Entitled to Be Recorded
32-21-2-7. Acknowledgment of an Instrument; Form
32-21-2-9. Acknowledgment Incomplete Without Certificate
32-21-2-10. Index of Recorded Instruments, Required Information; Time Instrument Considered Recorded
32-21-2-11. Instrument Recorded Without Acknowledgment Not Admissible as Evidence
32-21-2-12. Certificate of Acknowledgment or Record; Conclusiveness
32-21-2-14. Conveyance of Tax Sale Property During Redemption Period
32-21-2-15. Recording of Instrument Concerning Real Property, Electronic Recording