Refunds or tax credit
Sec. 11. (a) If a review or appeal authorized under this chapter
results in a reduction of the amount of an assessment or if the
department of local government finance on its own motion reduces
an assessment, the taxpayer is entitled to a credit in the amount of
any overpayment of tax on the next successive tax installment, if any,
due in that year. After the credit is given, the county auditor shall:
(1) determine if a further amount is due the taxpayer; and
(2) if a further amount is due the taxpayer, notwithstanding
IC 5-11-10-1 and IC 36-2-6-2, without a claim or an
appropriation being required, pay the amount due the taxpayer.
The county auditor shall charge the amount refunded to the taxpayer
against the accounts of the various taxing units to which the
overpayment has been paid. The county auditor shall notify the
county executive of the payment of the amount due and publish the
allowance in the manner provided in IC 36-2-6-3.
(b) The notice under subsection (a)(2) is treated as a claim by the
taxpayer for the amount due referred to in that subsection.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.140; P.L.1-2004, SEC.18 and P.L.23-2004, SEC.19.
Last modified: May 28, 2006