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Indiana Code — Title 6 (Taxation)

IC 6-1.1-52-12

Apportionment and distribution upon payment of deferred

Official textiga.in.govlast amended

property taxes
Sec. 12.

# (a)

If a payment of deferred property taxes is made, the county treasurer shall notify the county auditor, the county recorder, and the state board of accounts on the form and in the manner prescribed by the state board of accounts. Notice to the county recorder must be in the form of a release of the lien on the homestead for the deferred property taxes.
Any payment of deferred property taxes made within a particular installment period must be delineated by taxing district throughout the settlement process.

# (b)

When payment of deferred property taxes is made, the deferred property taxes shall be apportioned and distributed among the respective funds of the taxing units in the same manner as other property taxes are apportioned and distributed in the calendar year in which the payment of deferred property taxes is made.
As added by P.L.68-2025, SEC.85.

Amendment history

As added by P.L.68-2025, SEC.85.

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Nearby sections (25 sections)
  1. 6-1.1-51.3-4 · Repealed
  2. 6-1.1-52-1 · "Homestead"
  3. 6-1.1-52-2 · "Homestead property tax liability"
  4. 6-1.1-52-3 · "Property taxes"
  5. 6-1.1-52-4 · "Qualified individual"
  6. 6-1.1-52-5 · "Qualified interest"
  7. 6-1.1-52-6 · Establishment of deferral program by county ordinance
  8. 6-1.1-52-7 · Application for property tax deferral; limitation on…
  9. 6-1.1-52-8 · Procedures for property tax deferral; loan application and
  10. 6-1.1-52-9 · Approval; requirement to enter into a deferral agreement;
  11. 6-1.1-52-10 · Deferral termination event; surviving spouse
  12. 6-1.1-52-11 · Payment before the delayed due date; deferred property…
  13. 6-1.1-52-12 · Apportionment and distribution upon payment of deferred
  14. 6-1.1-52-13 · Determination of deferral termination event by the county
  15. 6-1.1-52-14 · Notice of determination of deferral termination event
  16. 6-1.1-52-15 · Recording requirements
  17. 6-2 · ARTICLE 2. REPEALED
  18. 6-2.5-1-1 · "Unitary transaction"
  19. 6-2.5-1-2 · "Retail transaction" and "retail unitary transaction"
  20. 6-2.5-1-3 · "Person"
  21. 6-2.5-1-4 · "Department"
  22. 6-2.5-1-5 · "Gross retail income"
  23. 6-2.5-1-6 · "Like kind exchange"
  24. 6-2.5-1-7 · Repealed
  25. 6-2.5-1-7.5 · "Postage charges"
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