Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-1.1-3-4

Conflicts involving assessment location; settlement

Official textiga.in.govlast amended

Sec. 4. (a) If a question arises as to the proper place to assess personal property, the county assessor shall determine the place if:

# (1)

two (2) or more townships in the county are served by township assessors and the conflict involves two (2) or more of those townships; or

# (2)

the conflict does not involve any other county and none of the townships in the county is served by a township assessor.
If the conflict involves different counties, the department of local government finance shall determine the proper place of assessment.

(b) A determination made under this section by the department of local government finance is final.

(c) If taxes are paid to a county which is not entitled to collect them, the department of local government finance may direct the authorities of the county which wrongfully collected the taxes to refund the taxes collected and any penalties charged on the taxes.
[Pre-1975 Property Tax Recodification Citation: 6-1-24-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.5-1988, SEC.41; P.L.90-2002,
SEC.22; P.L.146-2008, SEC.52.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.5-1988, SEC.41; P.L.90-2002, SEC.22; P.L.146-2008, SEC.52.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-1.1-2-4 · Liability for tax; assessment of improvement or appurtenance
  2. 6-1.1-2-5 · Partnership property
  3. 6-1.1-2-6 · Repealed
  4. 6-1.1-2-7 · Exempt property
  5. 6-1.1-2-8 · Application of P.L.6-1997; changing method of assessed
  6. 6-1.1-2-10 · Legalization of certain actions of department before…
  7. 6-1.1-2-11 · Tax increment financing allocation area; neutralize effect…
  8. 6-1.1-3-1 · Residents and nonresidents; place of assessment; evidence of
  9. 6-1.1-3-1.5 · "Filing date"
  10. 6-1.1-3-2 · Property held by trustee, party, or receiver
  11. 6-1.1-3-2.5 · Like kind exchanges of depreciable personal property
  12. 6-1.1-3-3 · Estate of deceased individuals
  13. 6-1.1-3-4 · Conflicts involving assessment location; settlement
  14. 6-1.1-3-5 · Assessment books and blanks; delivery
  15. 6-1.1-3-6 · Return; notification to taxpayer
  16. 6-1.1-3-7 · Filing returns; extension of time; consolidated returns;
  17. 6-1.1-3-7.2 · Exemption for certain business personal property;…
  18. 6-1.1-3-7.3 · Repealed
  19. 6-1.1-3-7.5 · Amended returns; tax adjustments; credits
  20. 6-1.1-3-8 · Vending machine owners
  21. 6-1.1-3-9 · Return; necessary information
  22. 6-1.1-3-10 · Property located in two or more townships; additional…
  23. 6-1.1-3-11 · Repealed
  24. 6-1.1-3-12 · Repealed
  25. 6-1.1-3-13 · Repealed
Full table of contents →