Indiana Code
Chapter 22. General Procedures for Property Tax Collection
6-1.1-22-3. Tax Duplicate; Contents; Maintenance; Delivery

Sec. 3. (a) Except as provided in subsection (b), the auditor of each county shall, before March 15 of each year, prepare a roll of property taxes payable in that year for the county. This roll shall be known as the "tax duplicate" and shall show:
(1) the value of all the assessed property of the county;
(2) the person liable for the taxes on the assessed property; and
(3) any other information that the state board of accounts, with the advice and approval of the department of local government finance, may prescribe.
(b) If the county auditor receives a copy of an appeal petition under IC 6-1.1-18.5-12(g) before the county auditor completes preparation of the tax duplicate under subsection (a), the county auditor shall complete preparation of the tax duplicate when the appeal is resolved by the department of local government finance.
(c) If the county auditor receives a copy of an appeal petition under IC 6-1.1-18.5-12(g) after the county auditor completes preparation of the tax duplicate under subsection (a), the county auditor shall prepare a revised tax duplicate when the appeal is resolved by the department of local government finance that reflects the action of the department.
(d) The county auditor shall comply with the instructions issued by the state board of accounts for the preparation, preservation, alteration, and maintenance of the tax duplicate. The county auditor shall deliver a copy of the tax duplicate prepared under subsection (a) to the county treasurer when preparation of the tax duplicate is completed.
[Pre-1975 Property Tax Recodification Citation: 6-1-51-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.45-1990, SEC.2; P.L.49-1996, SEC.6; P.L.90-2002, SEC.210; P.L.67-2006, SEC.5; P.L.146-2008, SEC.249; P.L.42-2011, SEC.10.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 22. General Procedures for Property Tax Collection

6-1.1-22-1. "Personal Property" Defined

6-1.1-22-2. Description of Real Property; Sufficiency

6-1.1-22-3. Tax Duplicate; Contents; Maintenance; Delivery

6-1.1-22-4. Notice of Tax Rate

6-1.1-22-5. Preparation and Delivery to Auditor of State of Abstract by County Auditor; Information to Be Included in Abstract; Form of Abstract; Abstract as Public Record; Effect of Shortfall Appeal on Preparation and Delivery

6-1.1-22-6. Register of Taxes and Special Assessments

6-1.1-22-6.5. Refusal of Third Party to Pay Upon Proper Presentment

6-1.1-22-7. Daily Cash Book

6-1.1-22-8. Repealed

6-1.1-22-8.1. Property Taxes, Assessments, and Payments; Time of Issuance; Electronic Options

6-1.1-22-8.2. Donations of Taxpayers in County With Consolidated City; Ordinance

6-1.1-22-8.3. Donation Procedure Notice

6-1.1-22-8.5. Deductions; Contents of Tax Statements; Notice of Ineligibility

6-1.1-22-9. Tax Installment Due Dates; Exceptions; Delinquent Penalty

6-1.1-22-9.5. Alternative Schedule of Installment Payments

6-1.1-22-9.7. Property Taxes; Monthly Payments; Partial Payments

6-1.1-22-9.9. Property Tax Payment Due Dates; Delayed Assessment Change

6-1.1-22-10. Liability for Taxes; Actions to Collect

6-1.1-22-11. Lienholders; Payment of Delinquent Taxes; Penalties and Costs

6-1.1-22-12. Receipt for Payment of Tax or Special Assessment

6-1.1-22-12.1. Liability for Costs of Dishonored Payment Drafts

6-1.1-22-13. State Liens; Civil Suits

6-1.1-22-13.5. Political Subdivision Liens; Civil Suits

6-1.1-22-14. Persons to Whom Political Subdivision Owes Money; Certification of Governmental Employees; Search of Delinquent Tax Levies

6-1.1-22-15. Certification of Delinquent Taxpayer; Setoff Against Money Due

6-1.1-22-16. Deduction From State Payments to Delinquent Taxpayers

6-1.1-22-17. Application of Funds Toward Payment of Delinquent Taxes

6-1.1-22-18. Use of Parcel Carrier to Send Documents