Correction of errors in tax duplicate; reasons; appeal; exceptions
Sec. 12. (a) Subject to the limitations contained in subsections (c)
and (d), a county auditor shall correct errors which are discovered in
the tax duplicate for any one (1) or more of the following reasons:
(1) The description of the real property was in error.
(2) The assessment was against the wrong person.
(3) Taxes on the same property were charged more than one (1)
time in the same year.
(4) There was a mathematical error in computing the taxes or
penalties on the taxes.
(5) There was an error in carrying delinquent taxes forward
from one (1) tax duplicate to another.
(6) The taxes, as a matter of law, were illegal.
(7) There was a mathematical error in computing an assessment.
(8) Through an error of omission by any state or county officer
the taxpayer was not given credit for an exemption or deduction
permitted by law.
(b) The county auditor shall correct an error described under
subsection (a)(1), (a)(2), (a)(3), (a)(4), or (a)(5) when the county
auditor finds that the error exists.
(c) If the tax is based on an assessment made or determined by the
state board of tax commissioners (before the board was abolished) or
the department of local government finance, the county auditor shall
not correct an error described under subsection (a)(6), (a)(7), or
(a)(8) until after the correction is either approved by the department
of local government finance or ordered by the tax court.
(d) If the tax is not based on an assessment made or determined by
the state board of tax commissioners (before the board was
abolished) or the department of local government finance, the county
auditor shall correct an error described under subsection (a)(6),
(a)(7), or (a)(8) only if the correction is first approved by at least two
(2) of the following officials:
(1) The township assessor.
(2) The county auditor.
(3) The county assessor.
If two (2) of these officials do not approve such a correction, the
county auditor shall refer the matter to the county property tax
assessment board of appeals for determination. The county property
tax assessment board of appeals shall provide a copy of the
determination to the taxpayer and to the county auditor.
(e) A taxpayer may appeal a determination of the county property
tax assessment board of appeals to the Indiana board for a final
administrative determination. An appeal under this section shall be
conducted in the same manner as appeals under sections 4 through
8 of this chapter. The Indiana board shall send the final
administrative determination to the taxpayer, the county auditor, the
county assessor, and the township assessor.
(f) If a correction or change is made in the tax duplicate after it is
delivered to the county treasurer, the county auditor shall transmit a
certificate of correction to the county treasurer. The county treasurer
shall keep the certificate as the voucher for settlement with the
county auditor.
(g) A taxpayer that files a personal property tax return under
IC 6-1.1-3 may not petition under this section for the correction of an
error made by the taxpayer on the taxpayer's personal property tax
return. If the taxpayer wishes to correct an error made by the
taxpayer on the taxpayer's personal property tax return, the taxpayer
must instead file an amended personal property tax return under
IC 6-1.1-3-7.5.
(h) A taxpayer that files a statement under IC 6-1.1-8-19 may not
petition under this section for the correction of an error made by the
taxpayer on the taxpayer's statement. If the taxpayer wishes to correct
an error made by the taxpayer on the taxpayer's statement, the
taxpayer must instead initiate an objection under IC 6-1.1-8-28.
(i) A taxpayer that files a statement under IC 6-1.1-8-23 may not
petition under this section for the correction of an error made by the
taxpayer on the taxpayer's statement. If the taxpayer wishes to correct
an error made by the taxpayer on the taxpayer's statement, the
taxpayer must instead file an amended statement not more than six
(6) months after the due date of the statement.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.24-1986,
SEC.16; P.L.41-1993, SEC.15; P.L.86-1995, SEC.4; P.L.6-1997,
SEC.76; P.L.198-2001, SEC.50; P.L.90-2002, SEC.141;
P.L.256-2003, SEC.13.
Last modified: May 28, 2006