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Indiana Code — Title 6 (Taxation)

IC 6-1.1-5-5

Change of ownership; partition; apportionment of assessed

Official textiga.in.govlast amended

value and delinquent taxes
Sec. 5. If a division, partition, or change of ownership of any real property is made by conveyance, sale, devise, or descent, the county auditor, except as provided in sections 5.5 and 9 of this chapter and IC 6-1.1-2-4, shall transfer the real property on the last assessment list. In addition, the auditor, except as provided in sections 5.5 and 9 of this chapter, shall apportion the assessed value of the real property and all delinquent taxes on the real property among the several owners.
[Pre-1975 Property Tax Recodification Citation: 6-1-27-9.]
Formerly: Acts 1975, P.L.47, SEC.

# 1.

As amended by Acts 1979, P.L.48, SEC.4;
P.L.51-1997, SEC.

# 2.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.4; P.L.51-1997, SEC.2.

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Nearby sections (25 sections)
  1. 6-1.1-4-42 · True tax value of golf course real property determined…
  2. 6-1.1-4-43 · Repealed
  3. 6-1.1-4-43.5 · Assessment of certain commercial property; cost approach;
  4. 6-1.1-4-44 · Repealed
  5. 6-1.1-4-44.5 · Land classified as residential excess land; application…
  6. 6-1.1-4-45 · Assessment of land on which an outdoor sign is located
  7. 6-1.1-4-46 · Assessment of self-service storage facility
  8. 6-1.1-4-47 · Community land trust assessed value
  9. 6-1.1-5-1 · Plats
  10. 6-1.1-5-2 · Index numbering system
  11. 6-1.1-5-3 · Plats; entry on tax list
  12. 6-1.1-5-4 · Transfer books
  13. 6-1.1-5-5 · Change of ownership; partition; apportionment of assessed
  14. 6-1.1-5-5.5 · Real property interest created from previously existing…
  15. 6-1.1-5-5.7 · Auditor's endorsement required for recording of deed…
  16. 6-1.1-5-6 · Partition or transfer of real property; transcript of…
  17. 6-1.1-5-7 · Heirs or devisees; transfer on tax duplicate
  18. 6-1.1-5-8 · List of property; delivery to township or county assessor
  19. 6-1.1-5-9 · Duties and authority of assessors in county containing a
  20. 6-1.1-5-9.1 · Townships of 35,000 or more population; plats and lists
  21. 6-1.1-5-10 · Tract descriptions; delivery of title papers
  22. 6-1.1-5-11 · Rules for determining land within tract; required survey
  23. 6-1.1-5-12 · Repealed
  24. 6-1.1-5-13 · Personal property return; information relating to real
  25. 6-1.1-5-14 · Delivery of real property list
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