Sec. 5. If a division, partition, or change of ownership of any real property is made by conveyance, sale, devise, or descent, the county auditor, except as provided in sections 5.5 and 9 of this chapter and IC 6-1.1-2-4, shall transfer the real property on the last assessment list. In addition, the auditor, except as provided in sections 5.5 and 9 of this chapter, shall apportion the assessed value of the real property and all delinquent taxes on the real property among the several owners.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.4; P.L.51-1997, SEC.2.
Structure Indiana Code
Chapter 5. Real Property Assessment Records
6-1.1-5-2. Index Numbering System
6-1.1-5-3. Plats; Entry on Tax List
6-1.1-5-5. Change of Ownership; Partition; Apportionment of Assessed Value and Delinquent Taxes
6-1.1-5-6. Partition or Transfer of Real Property; Transcript of Judgment; Entry in Transfer Book
6-1.1-5-7. Heirs or Devisees; Transfer on Tax Duplicate
6-1.1-5-8. List of Property; Delivery to Township or County Assessor
6-1.1-5-9. Duties and Authority of Assessors in County Containing a Consolidated City
6-1.1-5-9.1. Townships of 35,000 or More Population; Plats and Lists
6-1.1-5-10. Tract Descriptions; Delivery of Title Papers
6-1.1-5-11. Rules for Determining Land Within Tract; Required Survey
6-1.1-5-13. Personal Property Return; Information Relating to Real Property
6-1.1-5-14. Delivery of Real Property List
6-1.1-5-15. Assessment Registration Notices; Building Permits
6-1.1-5-16. Consolidation of Contiguous Parcels Into Single Parcel