Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-1.1-9-4

Prior year assessments; notice; bona fide purchasers; lien

Official textiga.in.govlast amended

exemptions
Sec. 4.

# (a)

Real property may be assessed, or its assessed value increased, for a prior year under this chapter only if the notice required by section 1 of this chapter is given within three

(3) years after the assessment date for that prior year.

# (b)

With respect to real property which is owned by a bona fide purchaser without knowledge, no lien attaches for any property taxes which result from an assessment, or an increase in assessed value, made under this chapter for any period before his purchase of the property.
[Pre-1975 Property Tax Recodification Citation: 6-1-30-3.]
Formerly: Acts 1975, P.L.47, SEC.1.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1.

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. 6-1.1-8.7-2 · "Industrial facility"
  2. 6-1.1-8.7-3 · Petitions for reassessment of industrial facilities
  3. 6-1.1-8.7-4 · Assessments by department of local government finance
  4. 6-1.1-8.7-5 · Scheduling of assessments
  5. 6-1.1-8.7-6 · Support from county assessors
  6. 6-1.1-8.7-7 · Certification of values; appeal and review
  7. 6-1.1-8.7-8 · Appeal of industrial facility assessment to the Indiana…
  8. 6-1.1-8.7-9 · Adoption of rules
  9. 6-1.1-8.7-10 · Conflict of laws
  10. 6-1.1-9-1 · Notice to taxpayers
  11. 6-1.1-9-2 · Adjustment statement; filing
  12. 6-1.1-9-3 · Increasing assessment; limitation; failure to file or…
  13. 6-1.1-9-4 · Prior year assessments; notice; bona fide purchasers; lien
  14. 6-1.1-9-5 · Petition for review; changing tax duplicate
  15. 6-1.1-9-6 · Discovering undervalued or omitted property; examination of
  16. 6-1.1-9-7 · Examination of records; expenses
  17. 6-1.1-9-8 · Repealed
  18. 6-1.1-9-9 · Petition to department of local government finance not
  19. 6-1.1-9-10 · Correction of overreporting
  20. 6-1.1-10-1 · United States property
  21. 6-1.1-10-2 · State property; property leased to a state agency
  22. 6-1.1-10-3 · Bridges and tangible appurtenant property
  23. 6-1.1-10-4 · Political subdivision property
  24. 6-1.1-10-5 · Municipal property
  25. 6-1.1-10-5.5 · Urban homesteading property
Full table of contents →