Statement of taxes and assessments issued by county treasurer;
time of issuance; payments; additional information in statement;
recovery of certain costs by counties
Sec. 8. (a) The county treasurer shall either:
(1) mail to the last known address of each person liable for any
property taxes or special assessment, as shown on the tax
duplicate or special assessment records, or to the last known
address of the most recent owner shown in the transfer book a
statement of current and delinquent taxes and special
assessments; or
(2) transmit by written, electronic, or other means to a
mortgagee maintaining an escrow account for a person who is
liable for any property taxes or special assessments, as shown
on the tax duplicate or special assessment records a statement
of current and delinquent taxes and special assessments.
(b) The county treasurer may include the following in the
statement:
(1) An itemized listing for each property tax levy, including:
(A) the amount of the tax rate;
(B) the entity levying the tax owed; and
(C) the dollar amount of the tax owed.
(2) Information designed to inform the taxpayer or mortgagee
clearly and accurately of the manner in which the taxes billed
in the tax statement are to be used.
A form used and the method by which the statement and information,
if any, are transmitted must be approved by the state board of
accounts. The county treasurer may mail or transmit the statement
and information, if any, one (1) time each year at least fifteen (15)
days before the date on which the first or only installment is due.
Whenever a person's tax liability for a year is due in one (1)
installment under IC 6-1.1-7-7 or section 9 of this chapter, a
statement that is mailed must include the date on which the
installment is due and denote the amount of money to be paid for the
installment. Whenever a person's tax liability is due in two (2)
installments, a statement that is mailed must contain the dates on
which the first and second installments are due and denote the
amount of money to be paid for each installment.
(c) All payments of property taxes and special assessments shall
be made to the county treasurer. The county treasurer, when
authorized by the board of county commissioners, may open
temporary offices for the collection of taxes in cities and towns in the
county other than the county seat.
(d) Before July 1, 2004, the department of local government
finance shall designate five (5) counties to participate in a pilot
program to implement the requirements of subsection (e). The
department shall immediately notify the county treasurer, county
auditor, and county assessor in writing of the designation under this
subsection. The legislative body of a county not designated for
participation in the pilot program may adopt an ordinance to
implement the requirements of subsection (e). The legislative body
shall submit a copy of the ordinance to the department of local
government finance, which shall monitor the county's
implementation of the requirements of subsection (e) as if the county
were a participant in the pilot program. The requirements of
subsection (e) apply:
(1) only in:
(A) a county designated to participate in a pilot program
under this subsection, for property taxes first due and
payable after December 31, 2004, and before January 1,
2008; or
(B) a county adopting an ordinance under this subsection,
for property taxes first due and payable after December 31,
2003, or December 31, 2004 (as determined in the
ordinance), and before January 1, 2008; and
(2) in all counties for taxes first due and payable after
December 31, 2007.
(e) Subject to subsection (d), regardless of whether a county
treasurer transmits a statement of current and delinquent taxes and
special assessments to a person liable for the taxes under subsection
(a)(1) or to a mortgagee under subsection (a)(2), the county treasurer
shall mail the following information to the last known address of
each person liable for the property taxes or special assessments or to
the last known address of the most recent owner shown in the
transfer book. The county treasurer shall mail the information not
later than the date the county treasurer transmits a statement for the
property under subsection (a)(1) or (a)(2). The county treasurer,
county auditor, and county assessor shall cooperate to generate the
information to be included on the form. The information that must be
provided is the following:
(1) A breakdown showing the total property tax and special
assessment liability and the amount of the taxpayer's liability
that will be distributed to each taxing unit in the county.
(2) A comparison showing any change in the assessed valuation
for the property as compared to the previous year.
(3) A comparison showing any change in the property tax and
special assessment liability for the property as compared to the
previous year. The information required under this subdivision
must identify:
(A) the amount of the taxpayer's liability distributable to
each taxing unit in which the property is located in the
current year and in the previous year; and
(B) the percentage change, if any, in the amount of the
taxpayer's liability distributable to each taxing unit in which
the property is located from the previous year to the current
year.
(4) An explanation of the following:
(A) The homestead credit and all property tax deductions.
(B) The procedure and deadline for filing for the homestead
credit and each deduction.
(C) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the
taxpayer's property tax and special assessment liability.
(D) The forms that must be filed for an appeal or petition
described in clause (C).
The department of local government finance shall provide the
explanation required by this subdivision to each county
treasurer.
(5) A checklist that shows:
(A) the homestead credit and all property tax deductions;
and
(B) whether the homestead credit and each property tax
deduction applies in the current statement for the property
transmitted under subsection (a)(1) or (a)(2).
(f) The information required to be mailed under subsection (e)
must be simply and clearly presented and understandable to the
average individual.
(g) A county that incurs:
(1) initial computer programming costs directly related to
implementation of the requirements of subsection (e); or
(2) printing costs directly related to mailing information under
subsection (e);
shall submit an itemized statement of the costs to the department of
local government finance for reimbursement from the state. The
treasurer of state shall pay a claim approved by the department of
local government finance and submitted under this section on a
warrant of the auditor of state. However, the treasurer of state may
not pay any additional claims under this subsection after the total
amount of claims paid reaches fifty thousand dollars ($50,000).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1976,
P.L.14, SEC.1; P.L.57-1986, SEC.2; P.L.60-1991, SEC.1;
P.L.6-1997, SEC.89; P.L.64-2004, SEC.13.
Last modified: May 28, 2006