Indiana Code
Chapter 22.5. Provisional Property Tax Statements
6-1.1-22.5-5. "Tax Liability"

Sec. 5. As used in this chapter, "tax liability" includes liability for special assessments and refers to liability for property taxes after the application of all allowed deductions and credits.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 22.5. Provisional Property Tax Statements

6-1.1-22.5-0.1. Application of Certain Amendments to Chapter

6-1.1-22.5-1. "Commissioner"

6-1.1-22.5-2. "Provisional Statement"

6-1.1-22.5-3. "Property Taxes"

6-1.1-22.5-4. "Reconciling Statement"

6-1.1-22.5-5. "Tax Liability"

6-1.1-22.5-6. Use of Provisional Statement Authorized; Notice to Taxpayers and County Fiscal Body; Transmitting of Statement by Electronic Mail

6-1.1-22.5-6.5. Use of Provisional Statement for Cross-County Area

6-1.1-22.5-7. Waiver by Department of Local Government Finance of Use of Provisional Statement; Procedure

6-1.1-22.5-8. Form of Provisional Statement; Information to Be Shown on Statement; Adjustments to Tax Liability

6-1.1-22.5-9. Tax Due Dates; Deadline to Send Statements; Amounts Due; Mailing of Statement Sent by Electronic Mail but Not Received; Petition to Extend Deadline

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

6-1.1-22.5-12. Form of Reconciling Statement; Information to Be Included on Statement; Request by County Treasurer to Issue Reconciling Statement Adjusting Second Installment; Use of Electronic Mail

6-1.1-22.5-13. Payments to Be Made to County Treasurer

6-1.1-22.5-14. Settlement and Distribution of Tax Collections; Separate General Fund Account for Penalties; Use of Fund

6-1.1-22.5-15. Interest on Undistributed Tax Collections

6-1.1-22.5-16. Applicability of Review and Appeal Procedures to Provisional and Reconciling Statements

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

6-1.1-22.5-19. Supplementary Effect of Other Provisions

6-1.1-22.5-20. Department of Local Government Finance Emergency Rules to Take Into Account Certain Real Property Assessment Changes

6-1.1-22.5-21. Use of Parcel Carrier to Send Documents