County auditor notice to county assessor of previously exempt
property; notice to property owner of requirement to file
exemption application
Sec. 5. (a) Before May 16 of each even-numbered year, the county
auditor shall provide to the county assessor a list by taxing district of
property for which a tax exemption was in effect for the immediately
preceding year. Before July 1 of each even-numbered year, the
county assessor shall return the list to the county auditor with a
notation of any action of the county property tax assessment board
of appeals on that year's exemption of each listed property.
(b) The assessor of the county in which property is located shall,
in each even-numbered year, mail a notice to the owner of the
property if:
(1) the owner has not applied for a tax exemption for that year;
(2) a tax exemption for the property was in effect for the
immediately preceding year; and
(3) the owner is required to file an application for the
exemption for that year under section 3.5 of this chapter.
(c) The notice required by subsection (b) must:
(1) identify the property by key number, if any, and a street
address, if any, or other common description of the property
other than a legal description; and
(2) state that the property will be placed on the county tax
duplicate unless the owner applies for an exemption within
fifteen (15) days after the date the notice is mailed.
The county assessor shall mail any notice required by subsection (b)
before June 16 of the year in which the exemption application should
have been filed.
(d) A county assessor's failure to give the notice required by
subsection (b) does not continue an exemption unless an exemption
application is filed by the owner and approved by the county
property tax assessment board of appeals on or before the first
Monday in November of the year following the year in which the
application should have been filed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.65-1983,
SEC.4; P.L.73-1987, SEC.2; P.L.81-1987, SEC.2; P.L.6-1997,
SEC.39; P.L.264-2003, SEC.7.
Last modified: May 28, 2006