Sec. 6. (a) This section applies to property taxes payable under this article on assessments determined for the 2003 assessment date or the assessment date in any later year, regardless of whether a proceeding to determine the necessity of a reassessment is being conducted under IC 6-1.1-4-5 (before its repeal), IC 6-1.1-4-9, or another law. The county treasurer shall use a provisional statement under this chapter if the county auditor fails to deliver the abstract for that assessment date to the county treasurer under IC 6-1.1-22-5 before March 16 of the year following the assessment date (for property taxes first due and payable before 2011) or April 1 of the year following the assessment date (for property taxes first due and payable after 2010). The amount to be billed for each installment of the provisional statement is the amount determined under section 9 of this chapter. The billing must be based on the latest assessed values for property certified by the department of local government finance, as adjusted under the procedures specified by the department of local government finance.
(b) The county treasurer shall give notice of the provisional statement, including disclosure of the method that is to be used in determining the tax liability to be indicated on the provisional statement, by publication one (1) time:
(1) in the form prescribed by the department of local government finance; and
(2) in the manner described in IC 6-1.1-22-4(b).
The notice may be combined with the notice required under section 10 of this chapter.
(c) Subsection (a) applies regardless of whether the county auditor fails to deliver the abstract as provided in IC 6-1.1-22-5(b). Section 7 of this chapter does not apply to this section.
(d) This subsection applies after June 30, 2009. Immediately upon determining to use provisional statements under subsection (a), the county treasurer shall give notice of the determination to the county fiscal body (as defined in IC 36-1-2-6).
(e) In a county in which an authorizing ordinance is adopted under IC 6-1.1-22-8.1(h), a person may direct the county treasurer to transmit a provisional statement by electronic mail under IC 6-1.1-22-8.1(h).
(f) The department of local government finance may waive the requirement under subsection (a) that a provisional statement must be used for property taxes first due and payable in a calendar year, if:
(1) the county fiscal body or the county treasurer requests the waiver; and
(2) the department of local government finance determines that:
(A) the county will be able to send a property tax statement under IC 6-1.1-22 with a due date that is not later than June 10 of that calendar year; or
(B) the failure to send a property tax statement under IC 6-1.1-22 in a timely manner is due to a change by the county in computer software, and the county will be able to send a property tax statement under IC 6-1.1-22 with a due date that is not later than June 10 of that calendar year.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.67-2006, SEC.9; P.L.118-2008, SEC.2; P.L.87-2009, SEC.10; P.L.89-2010, SEC.2; P.L.112-2012, SEC.39; P.L.86-2018, SEC.53.
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