Sec. 18. For purposes of IC 6-1.1-24-1(a)(1):
(1) the first installment on a provisional statement is considered to be the taxpayer's spring installment of property taxes;
(2) except as provided in subdivision (3) or section 18.5 of this chapter, payment on a reconciling statement is considered to be due before the due date of the first installment of property taxes payable in the following year; and
(3) payment on a reconciling statement described in section 12(b) of this chapter is considered to be the taxpayer's fall installment of property taxes.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.219-2007, SEC.68; P.L.146-2008, SEC.255.
Structure Indiana Code
Chapter 22.5. Provisional Property Tax Statements
6-1.1-22.5-0.1. Application of Certain Amendments to Chapter
6-1.1-22.5-2. "Provisional Statement"
6-1.1-22.5-3. "Property Taxes"
6-1.1-22.5-4. "Reconciling Statement"
6-1.1-22.5-6.5. Use of Provisional Statement for Cross-County Area
6-1.1-22.5-10. Notice of Tax Rates for Reconciling Statement
6-1.1-22.5-11. Notice and Transmission of Reconciling Statements by County Treasurer
6-1.1-22.5-13. Payments to Be Made to County Treasurer
6-1.1-22.5-15. Interest on Undistributed Tax Collections
6-1.1-22.5-17. Applicability of Penalties to Provisional and Reconciling Statements
6-1.1-22.5-18. Treatment of Payments to Determine Delinquencies
6-1.1-22.5-18.5. Installment Payments; Tax Due on Reconciliation Statement