Abstract of property, assessments, taxes, deductions, and
exemptions
Sec. 5. On or before March 15 of each year, the county auditor
shall prepare and deliver to the auditor of state and the county
treasurer a certified copy of an abstract of the property, assessments,
taxes, deductions, and exemptions for taxes payable in that year in
each taxing district of the county. The county auditor shall prepare
the abstract in such a manner that the information concerning
property tax deductions reflects the total amount of each type of
deduction. The abstract shall also contain a statement of the taxes
and penalties unpaid in each taxing unit at the time of the last
settlement between the county auditor and county treasurer and the
status of these delinquencies. The county auditor shall prepare the
abstract on the form prescribed by the state board of accounts. The
auditor of state, county auditor, and county treasurer shall each keep
a copy of the abstract in his office as a public record.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.67, SEC.3; P.L.45-1990, SEC.3; P.L.49-1996, SEC.7.
Last modified: May 28, 2006