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Indiana Code — Title 6 (Taxation)

IC 6-1.1-22-5

Preparation and delivery to the department of local

Official textiga.in.govlast amended

government finance by county auditor; information to be included in the abstract; abstract as public record
Sec. 5.

# (a)

On or before March 15 of each year, the county auditor shall prepare and deliver to the department of local government finance and the county treasurer a certified copy of an abstract of the property, assessments, taxes, deductions, and exemptions for taxes payable in that year in each taxing district of the county. The county auditor shall prepare the abstract in such a manner that the information concerning property tax deductions reflects the total amount of each type of deduction. The abstract shall also contain a statement of the taxes and penalties unpaid in each taxing unit at the time of the last settlement between the county auditor and county treasurer and the status of these delinquencies.

# (b)

The county auditor shall prepare the abstract in the manner prescribed by the department of local government finance. The department of local government finance, county auditor, and county treasurer shall each keep a copy of the abstract as a public record.
[Pre-1975 Property Tax Recodification Citation: 6-1-51-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.67, SEC.3;
P.L.45-1990, SEC.3; P.L.49-1996, SEC.7; P.L.67-2006, SEC.6; P.L.146-2008, SEC.250;
P.L.182-2009(ss), SEC.157; P.L.201-2023, SEC.89.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.67, SEC.3; P.L.45-1990, SEC.3; P.L.49-1996, SEC.7; P.L.67-2006, SEC.6; P.L.146-2008, SEC.250; P.L.182-2009(ss), SEC.157; P.L.201-2023, SEC.89.

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Nearby sections (25 sections)
  1. 6-1.1-21.8-4 · Loan terms; repayment schedule
  2. 6-1.1-21.8-5 · Maximum loan amount for a particular qualified taxing…
  3. 6-1.1-21.8-6 · "Delinquent tax"; loan proceeds and delinquent tax…
  4. 6-1.1-21.9-1 · Definitions
  5. 6-1.1-21.9-2 · Qualified taxing unit
  6. 6-1.1-21.9-3 · Board determines terms of loan and disburses…
  7. 6-1.1-21.9-4 · Effects on levy excess funds; effects of receipt of…
  8. 6-1.1-21.9-5 · Loan is not bonded indebtedness
  9. 6-1.1-22-1 · "Personal property" defined
  10. 6-1.1-22-2 · Description of real property; sufficiency
  11. 6-1.1-22-3 · Tax duplicate; contents; maintenance; delivery
  12. 6-1.1-22-4 · Notice of tax rate
  13. 6-1.1-22-5 · Preparation and delivery to the department of local
  14. 6-1.1-22-6 · Register of taxes and special assessments
  15. 6-1.1-22-6.5 · Refusal of third party to pay upon proper presentment
  16. 6-1.1-22-7 · Daily cash book
  17. 6-1.1-22-8 · Repealed
  18. 6-1.1-22-8.1 · Property taxes, assessments, and payments; time of…
  19. 6-1.1-22-8.2 · Donations of taxpayers in county with consolidated city;
  20. 6-1.1-22-8.3 · Donation procedure notice
  21. 6-1.1-22-8.5 · Deductions; contents of tax statements; notice of…
  22. 6-1.1-22-9 · Tax installment due dates; exceptions; delinquent penalty
  23. 6-1.1-22-9.5 · Alternative schedule of installment payments
  24. 6-1.1-22-9.7 · Property taxes; monthly payments; partial payments
  25. 6-1.1-22-9.9 · Property tax payment due dates; delayed assessment change
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