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IC 6-1.1-22.5 – Provisional Property Tax Statements | Midpage
Collections
Indiana Code
Title 6
1.1
Chapter 22.5
IC 6-1.1-22.5
Provisional Property Tax Statements
0.1
Application of certain amendments to chapter
1
"Commissioner"
2
"Provisional statement"
3
"Property taxes"
4
"Reconciling statement"
5
"Tax liability"
6
Use of provisional statement authorized; notice to taxpayers and county fiscal body; transmitting of statement by electronic mail
6.5
Use of provisional statement for cross-county area
7
Waiver by department of local government finance of use of provisional statement; procedure
8
Form of provisional statement; information to be shown on statement; adjustments to tax liability
9
Tax due dates; deadline to send statements; amounts due; mailing of statement sent by electronic mail but not received; petition to extend deadline
10
Notice of tax rates for reconciling statement
11
Notice and transmission of reconciling statements by county treasurer
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
13
Payments to be made to county treasurer
14
Settlement and distribution of tax collections; separate general fund account for penalties; use of account
15
Interest on undistributed tax collections
16
Applicability of review and appeal procedures to provisional and reconciling statements
17
Applicability of penalties to provisional and reconciling statements
18
Treatment of payments to determine delinquencies
18.5
Installment payments; tax due on reconciliation statement
19
Supplementary effect of other provisions
20
Adoption of rules
21
Use of parcel carrier to send documents