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Indiana Code — Title 6 (Taxation)

IC 6-1.1-22-9.9

Property tax payment due dates; delayed assessment change

Official textiga.in.govlast amended

Sec. 9.9. If:

# (1)

the owner of the real property makes changes to the real property described in
IC 6-1.1-5-15(a);

# (2)

the owner of the real property complies with IC 6-1.1-5-15(a) or IC 6-1.1-5-15(b), as applicable; and

# (3)

the assessing officials responsible for assessing the real property subsequently fail to make a correct assessment of the real property in one (1) or more years by failing to take the changes described in subdivision (1) into account;
when the assessing officials responsible for assessing the real property make a correct assessment of the real property after taking the changes described in subdivision (1) into account, the owner may pay the amount due for the property taxes attributable to these changes in the assessment over the same number of years that match the number of years that the assessing officials took to make the correct assessment.
As added by P.L.218-2013, SEC.13.

Amendment history

As added by P.L.218-2013, SEC.13.

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Nearby sections (25 sections)
  1. 6-1.1-22-5 · Preparation and delivery to the department of local
  2. 6-1.1-22-6 · Register of taxes and special assessments
  3. 6-1.1-22-6.5 · Refusal of third party to pay upon proper presentment
  4. 6-1.1-22-7 · Daily cash book
  5. 6-1.1-22-8 · Repealed
  6. 6-1.1-22-8.1 · Property taxes, assessments, and payments; time of…
  7. 6-1.1-22-8.2 · Donations of taxpayers in county with consolidated city;
  8. 6-1.1-22-8.3 · Donation procedure notice
  9. 6-1.1-22-8.5 · Deductions; contents of tax statements; notice of…
  10. 6-1.1-22-9 · Tax installment due dates; exceptions; delinquent penalty
  11. 6-1.1-22-9.5 · Alternative schedule of installment payments
  12. 6-1.1-22-9.7 · Property taxes; monthly payments; partial payments
  13. 6-1.1-22-9.9 · Property tax payment due dates; delayed assessment change
  14. 6-1.1-22-10 · Liability for taxes; actions to collect
  15. 6-1.1-22-11 · Lienholders; payment of delinquent taxes; penalties and…
  16. 6-1.1-22-12 · Receipt for payment of tax or special assessment
  17. 6-1.1-22-12.1 · Liability for costs of dishonored payment drafts
  18. 6-1.1-22-13 · State liens; civil suits
  19. 6-1.1-22-13.5 · Political subdivision liens; civil suits
  20. 6-1.1-22-14 · Persons to whom political subdivision owes money;
  21. 6-1.1-22-15 · Certification of delinquent taxpayer; setoff against…
  22. 6-1.1-22-16 · Deduction from state payments to delinquent taxpayers
  23. 6-1.1-22-17 · Application of funds toward payment of delinquent taxes
  24. 6-1.1-22-18 · Use of parcel carrier to send documents
  25. 6-1.1-22-19 · Deduction and credit information included on property tax
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