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Indiana Code — Title 6 (Taxation)

IC 6-1.1-5.5-4

Filing fee; exceptions; distribution of revenue

Official textiga.in.govlast amended

Sec. 4. (a) Except as provided in subsection (b), a person filing a sales disclosure form under this chapter shall pay a fee of twenty dollars ($20) to the county auditor.

(b) No fee is due and payable under subsection (a) if the conveyance to which the sales disclosure form filing applies is either or both of the following:

# (1)

To a charity.

# (2)

Under a conveyance document described in section 2(a)(2) or 2(a)(3) of this chapter.

(c) Fifty percent (50%) of the revenue collected under this section and section 12 of this chapter shall be deposited in the county sales disclosure fund established under section 4.5 of this chapter. Fifty percent (50%) of the revenue shall be transferred to the state treasurer for deposit in the state assessment training fund established under section 4.7 of this chapter.
As added by P.L.63-1993, SEC.1. Amended by P.L.198-2001, SEC.21; P.L.178-2002,
SEC.10; P.L.144-2008, SEC.4; P.L.38-2021, SEC.7.

Amendment history

As added by P.L.63-1993, SEC.1. Amended by P.L.198-2001, SEC.21; P.L.178-2002, SEC.10; P.L.144-2008, SEC.4; P.L.38-2021, SEC.7.

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Nearby sections (25 sections)
  1. 6-1.1-5-9 · Duties and authority of assessors in county containing a
  2. 6-1.1-5-9.1 · Townships of 35,000 or more population; plats and lists
  3. 6-1.1-5-10 · Tract descriptions; delivery of title papers
  4. 6-1.1-5-11 · Rules for determining land within tract; required survey
  5. 6-1.1-5-12 · Repealed
  6. 6-1.1-5-13 · Personal property return; information relating to real
  7. 6-1.1-5-14 · Delivery of real property list
  8. 6-1.1-5-15 · Assessment registration notices; building permits
  9. 6-1.1-5-16 · Consolidation of contiguous parcels into single parcel
  10. 6-1.1-5.5-1 · "Conveyance" defined
  11. 6-1.1-5.5-2 · "Conveyance document" defined
  12. 6-1.1-5.5-3 · Sales disclosure form filing and review process;…
  13. 6-1.1-5.5-4 · Filing fee; exceptions; distribution of revenue
  14. 6-1.1-5.5-4.5 · Sales disclosure funds
  15. 6-1.1-5.5-4.7 · Establishment of assessment training and administration…
  16. 6-1.1-5.5-5 · Information required in form; exception
  17. 6-1.1-5.5-6 · Acceptance of form by county auditor; requirements for
  18. 6-1.1-5.5-7 · Repealed
  19. 6-1.1-5.5-8 · Repealed
  20. 6-1.1-5.5-9 · Sales disclosure form; attestation
  21. 6-1.1-5.5-10 · Criminal penalties and infractions
  22. 6-1.1-5.5-11 · Repealed
  23. 6-1.1-5.5-12 · Civil penalties
  24. 6-1.1-5.5-13 · Expired
  25. 6-1.1-6-0.5 · "Geo-referenced"
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