Version b
Form of provisional statement
Note: This version of section added by P.L.23-2004, SEC.40. See
also preceding version of this section added by P.L.1-2004, SEC.37.
Sec. 8. A provisional statement must:
(1) be on a form approved by the state board of accounts;
(2) except as provided in emergency rules adopted under
section 20 of this chapter, indicate tax liability in the amount of
ninety percent (90%) of the tax liability that was payable in the
same year as the assessment date for the property for which the
provisional statement is issued;
(3) indicate:
(A) that the tax liability under the provisional statement is
determined as described in subdivision (2); and
(B) that property taxes billed on the provisional statement:
(i) are due and payable in the same manner as property
taxes billed on a tax statement under IC 6-1.1-22-8; and
(ii) will be credited against a reconciling statement;
(4) include a statement in the following or a substantially
similar form, as determined by the department of local
government finance:
"Under Indiana law, ________ County (insert county) has
elected to send provisional statements because the county did
not complete the abstract of the property, assessments, taxes,
deductions, and exemptions for taxes payable in (insert year) in
each taxing district before March 16, (insert year). The
statement is due to be paid in installments on May 10 and
November 10. The statement is based on ninety percent (90%)
of your tax liability for taxes payable in (insert year), subject to
adjustment for any new construction on your property or any
damage to your property. After the abstract of property is
complete, you will receive a reconciling statement in the
amount of your actual tax liability for taxes payable in (insert
year), minus the amount you pay under this provisional
statement.";
(5) indicate liability for:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
is allowed to appear on the tax statement under IC 6-1.1-22-8
for the May installment of property taxes in the year in which
the provisional tax statement is issued; and
(6) include any other information the county treasurer requires.
As added by P.L.23-2004, SEC.40.
Last modified: May 28, 2006