Sec. 15. (a) The county treasurer and the county auditor may implement a policy to waive, negotiate, or settle penalties that have accrued on delinquent property taxes imposed in the county, if the policy is approved by the fiscal body (as defined in IC 36-1-2-6) of the county.
(b) A negotiated agreement or a settlement agreement under this section must be an agreement in writing among the county auditor, the county treasurer, and the taxpayer or the taxpayer's authorized representative. After concluding the agreement, the county auditor shall provide a copy of the agreement to the taxpayer or the taxpayer's authorized representative.
(c) A county auditor who waives, negotiates, or settles penalties under this section shall document the action in the manner prescribed by the department.
(d) A county auditor shall provide all documentation related to a waiver, negotiation, or settlement of penalties under this section to the state board of accounts upon request.
As added by P.L.255-2017, SEC.21.
Structure Indiana Code
Chapter 37. Miscellaneous Penalty and Interest Provisions
6-1.1-37-1. State or Local Government Officers; Failure to Perform
6-1.1-37-1-b. State or Local Government Officers; Failure to Perform
6-1.1-37-2. Assessment Violations by Public Officials or Employees
6-1.1-37-3. False Information in Return or Document; Offense
6-1.1-37-4. False Claim for Veteran's Property Tax Deduction
6-1.1-37-5. False Statement Concerning Assessment of Forest Land
6-1.1-37-6. Class a Misdemeanors Related to Property Tax Matters
6-1.1-37-7. Personal Property Return; Various Violations and Penalties
6-1.1-37-7.5. Failure to File Personal Property Return
6-1.1-37-8. Vending Machines Without Identification Device
6-1.1-37-9. Property Taxes; Deadlines; Interest Rate; Penalties
6-1.1-37-12. Interest or Penalties Credited or Charged to Appropriate Taxing Units