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Indiana Code

Chapter 22.5

IC 6-1.1-22.5

Provisional Property Tax Statements

0.1Application of certain amendments to chapter 1"Commissioner"2"Provisional statement"3"Property taxes"4"Reconciling statement"5"Tax liability"6Use of provisional statement authorized; notice to taxpayers and county fiscal body; transmitting of statement by electronic mail 6.5Use of provisional statement for cross-county area 7Waiver by department of local government finance of use of provisional statement; procedure 8Form of provisional statement; information to be shown on statement; adjustments to tax liability 8-aForm of provisional statement; information to be shown on statement; adjustments to tax liabilityRepealed 9Tax due dates; deadline to send statements; amounts due; mailing of statement sent by electronic mail but not received; petition to extend deadline 10Notice of tax rates for reconciling statement 11Notice and transmission of reconciling statements by county treasurer 12Form of reconciling statement; information to be included on statement; request by county treasurer to issue reconciling statement adjusting second installment; use of electronic mail 13Payments to be made to county treasurer 14Settlement and distribution of tax collections; separate general fund account for penalties; use of account 15Interest on undistributed tax collections 16Applicability of review and appeal procedures to provisional and reconciling statements 17Applicability of penalties to provisional and reconciling statements 18Treatment of payments to determine delinquencies 18.5Installment payments; tax due on reconciliation statement 19Supplementary effect of other provisions 20Adoption of rules 21Use of parcel carrier to send documents 8-bForm of provisional statement; information to be shown on statement; adjustments to tax liabilityRepealed