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Indiana Code — Title 6 (Taxation)

IC 6-1.1-5-16

Consolidation of contiguous parcels into single parcel

Official textiga.in.govlast amended

Sec. 16.

# (a)

An action under this section is subject to section 5.5 of this chapter.

# (b)

If an owner of existing contiguous parcels makes a written request that includes a legal description of the existing contiguous parcels sufficient for the assessing official to identify each parcel and the area of all contiguous parcels, the assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel to the extent that the existing contiguous parcels are in a single taxing district and the same section. For existing contiguous parcels in more than one (1) taxing district or one (1) section, the assessing official shall, upon written request by the owner, consolidate the existing contiguous parcels in each taxing district and each section into a single parcel. An assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel if the assessing official has knowledge that an improvement to the real property is located on or otherwise significantly affects the parcels.
As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2; P.L.113-2010, SEC.20.

Amendment history

As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2; P.L.113-2010, SEC.20.

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Nearby sections (25 sections)
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  2. 6-1.1-5-6 · Partition or transfer of real property; transcript of…
  3. 6-1.1-5-7 · Heirs or devisees; transfer on tax duplicate
  4. 6-1.1-5-8 · List of property; delivery to township or county assessor
  5. 6-1.1-5-9 · Duties and authority of assessors in county containing a
  6. 6-1.1-5-9.1 · Townships of 35,000 or more population; plats and lists
  7. 6-1.1-5-10 · Tract descriptions; delivery of title papers
  8. 6-1.1-5-11 · Rules for determining land within tract; required survey
  9. 6-1.1-5-12 · Repealed
  10. 6-1.1-5-13 · Personal property return; information relating to real
  11. 6-1.1-5-14 · Delivery of real property list
  12. 6-1.1-5-15 · Assessment registration notices; building permits
  13. 6-1.1-5-16 · Consolidation of contiguous parcels into single parcel
  14. 6-1.1-5.5-1 · "Conveyance" defined
  15. 6-1.1-5.5-2 · "Conveyance document" defined
  16. 6-1.1-5.5-3 · Sales disclosure form filing and review process;…
  17. 6-1.1-5.5-4 · Filing fee; exceptions; distribution of revenue
  18. 6-1.1-5.5-4.5 · Sales disclosure funds
  19. 6-1.1-5.5-4.7 · Establishment of assessment training and administration…
  20. 6-1.1-5.5-5 · Information required in form; exception
  21. 6-1.1-5.5-6 · Acceptance of form by county auditor; requirements for
  22. 6-1.1-5.5-7 · Repealed
  23. 6-1.1-5.5-8 · Repealed
  24. 6-1.1-5.5-9 · Sales disclosure form; attestation
  25. 6-1.1-5.5-10 · Criminal penalties and infractions
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