Indiana Code — Title 6 (Taxation)
IC 6-1.1-22.5-20
Adoption of rules
Sec. 20. For purposes of a provisional statement under section 6 of this chapter, the department of local government finance may adopt rules under IC 4-22-2 to provide a methodology for a county treasurer to issue provisional statements with respect to real property, taking into account new construction of improvements placed on the real property, damage, and other losses related to the real property:
# (1)
after the assessment date of the year preceding the assessment date to which the
provisional statement applies; and
# (2)
before the assessment date to which the provisional statement applies.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss),
SEC.164; P.L.112-2012, SEC.40; P.L.140-2013, SEC.5; P.L.245-2015, SEC.15;
P.L.86-2018, SEC.54; P.L.93-2024, SEC.48.
Amendment history
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.164; P.L.112-2012, SEC.40; P.L.140-2013, SEC.5; P.L.245-2015, SEC.15; P.L.86-2018, SEC.54; P.L.93-2024, SEC.48.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-22.5-9 · Tax due dates; deadline to send statements; amounts due;
- 6-1.1-22.5-10 · Notice of tax rates for reconciling statement
- 6-1.1-22.5-11 · Notice and transmission of reconciling statements by…
- 6-1.1-22.5-12 · Form of reconciling statement; information to be…
- 6-1.1-22.5-13 · Payments to be made to county treasurer
- 6-1.1-22.5-14 · Settlement and distribution of tax collections;…
- 6-1.1-22.5-15 · Interest on undistributed tax collections
- 6-1.1-22.5-16 · Applicability of review and appeal procedures to…
- 6-1.1-22.5-17 · Applicability of penalties to provisional and…
- 6-1.1-22.5-18 · Treatment of payments to determine delinquencies
- 6-1.1-22.5-18.5 · Installment payments; tax due on reconciliation…
- 6-1.1-22.5-19 · Supplementary effect of other provisions
- 6-1.1-22.5-20 · Adoption of rules
- 6-1.1-22.5-21 · Use of parcel carrier to send documents
- 6-1.1-23-0.1 · Choice of procedures for mobile homes assessed as…
- 6-1.1-23-1 · Written demand; service; content
- 6-1.1-23-1.2 · Documents to be signed; official documents
- 6-1.1-23-1.5 · Contracts; collection fees
- 6-1.1-23-2 · Levy and sale of property for delinquent taxes
- 6-1.1-23-3 · Levy procedure; taxpayer's bond
- 6-1.1-23-4 · Notice of sale
- 6-1.1-23-5 · Auction of property; record; proceeds of sale
- 6-1.1-23-6 · Scope of levy and sale provisions; exemption of household
- 6-1.1-23-7 · Collection expenses; payment; fees; disposition
- 6-1.1-23-8 · Delinquent taxpayer about to remove property from county;