Indiana Code
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 - Sec. 0.1. The amendments made to section 6 of this...

6-1.1-22.5-1. "Commissioner" - Sec. 1. As used in this chapter, "commissioner" refers to...

6-1.1-22.5-2. "Provisional Statement" - Sec. 2. As used in this chapter, "provisional statement" refers...

6-1.1-22.5-3. "Property Taxes" - Sec. 3. As used in this chapter, "property taxes" include...

6-1.1-22.5-4. "Reconciling Statement" - Sec. 4. As used in this chapter, "reconciling statement" refers...

6-1.1-22.5-5. "Tax Liability" - Sec. 5. As used in this chapter, "tax liability" includes...

6-1.1-22.5-6. Use of Provisional Statement Authorized; Notice to Taxpayers and County Fiscal Body; Transmitting of Statement by Electronic Mail - Sec. 6. (a) This section applies to property taxes payable...

6-1.1-22.5-6.5. Use of Provisional Statement for Cross-County Area - Sec. 6.5. (a) As used in this section, "cross-county area"...

6-1.1-22.5-7. Waiver by Department of Local Government Finance of Use of Provisional Statement; Procedure - Sec. 7. (a) The county auditor of a county or...

6-1.1-22.5-8. Form of Provisional Statement; Information to Be Shown on Statement; Adjustments to Tax Liability - Sec. 8. (a) Subject to subsection (c), a provisional statement...

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 - Sec. 9. (a) Except as provided in subsection (e) and...

6-1.1-22.5-10. Notice of Tax Rates for Reconciling Statement - Sec. 10. If a provisional statement is used, the county...

6-1.1-22.5-11. Notice and Transmission of Reconciling Statements by County Treasurer - Sec. 11. (a) With respect to provisional statements under section...

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 - Sec. 12. (a) Except as provided by subsection (c), each...

6-1.1-22.5-13. Payments to Be Made to County Treasurer - Sec. 13. Taxpayers shall make all payments under this chapter...

6-1.1-22.5-14. Settlement and Distribution of Tax Collections; Separate General Fund Account for Penalties; Use of Fund - Sec. 14. (a) Subject to subsection (b), not later than...

6-1.1-22.5-15. Interest on Undistributed Tax Collections - Sec. 15. If a county auditor fails to make a...

6-1.1-22.5-16. Applicability of Review and Appeal Procedures to Provisional and Reconciling Statements - Sec. 16. IC 6-1.1-15: (1) does not apply to a...

6-1.1-22.5-17. Applicability of Penalties to Provisional and Reconciling Statements - Sec. 17. IC 6-1.1-37-10 applies to: (1) a provisional statement;...

6-1.1-22.5-18. Treatment of Payments to Determine Delinquencies - Sec. 18. For purposes of IC 6-1.1-24-1(a)(1): (1) the first...

6-1.1-22.5-18.5. Installment Payments; Tax Due on Reconciliation Statement - Sec. 18.5. (a) A county council may adopt an ordinance...

6-1.1-22.5-19. Supplementary Effect of Other Provisions - Sec. 19. The other provisions of this article supplement the...

6-1.1-22.5-20. Department of Local Government Finance Emergency Rules to Take Into Account Certain Real Property Assessment Changes - Sec. 20. For purposes of a provisional statement under section...

6-1.1-22.5-21. Use of Parcel Carrier to Send Documents - Sec. 21. Notwithstanding any other provision of this chapter, the...