Surplus tax fund; application of fund; schedule of excess payments;
unclaimed excess payments
Sec. 6. (a) Notwithstanding the other provisions of this chapter,
each county treasurer shall place the portion of a tax or special
assessment payment which exceeds the amount actually due, as
shown by the tax duplicate or special assessment records, in a special
fund to be known as the "surplus tax fund". Amounts placed in the
fund shall first be applied to the taxpayer's delinquent taxes in the
manner provided in IC 6-1.1-23-5(b). The taxpayer may then file a
verified claim for money remaining in the surplus tax fund. The
county treasurer or county auditor shall require reasonable proof of
payment by the person making the claim. If the claim is approved by
the county auditor and the county treasurer, the county auditor shall
issue a warrant to the taxpayer for the amount due the taxpayer.
(b) Not less frequently than at the time of each semiannual
settlement, the county treasurer shall prepare duplicate schedules of
all excess payments received. The schedules shall contain the name
on the tax duplicate, the amount of excess paid, and the taxing
district. The county treasurer shall deliver one (1) copy of the
schedule to the county auditor. Within fifteen (15) days after
receiving the schedule, the county auditor shall review the schedule,
and if the county auditor concurs with the schedule, the county
auditor shall notify the county treasurer that the notice required
under subsection (d) may be sent. The county auditor shall preserve
the schedule, and if a refund is subsequently made, he shall note on
the schedule and notify the county treasurer of the date and amount
of the refund. In addition, when money is transferred from the
surplus tax fund to the county general fund under subsection (c), the
county auditor shall note the date and amount of the transfer on the
schedule.
(c) If an excess payment is not claimed within the three (3) year
period after November 10 of the year in which the payment was
made and the county treasurer has given the written notice required
under subsection (d), the county auditor shall transfer the excess
from the surplus tax fund into the general fund of the county. If the
county treasurer has given written notice concerning the excess under
subsection (d), the excess may not be refunded under subsection (a)
after the expiration of that three (3) year time period.
(d) This subsection applies only if the amount of an excess
payment is more than five dollars ($5) and exceeds the amount
applied under subsection (a) to property taxes that are delinquent at
the time that the excess payment is transferred to the surplus tax
fund. Not later than forty-five (45) days after receiving the
notification from the county auditor under subsection (b), the county
treasurer shall give the taxpayer who made the excess payment
written notice that the taxpayer may be entitled to a refund. The
notice shall be mailed to the last known address of the taxpayer as
listed on the tax duplicate or the most current record of the county
treasurer. The notice must contain at least the following information:
(1) A statement that the taxpayer may be entitled to a refund
because the taxpayer made an excess payment.
(2) The amount of the refund.
(3) Instructions on how to claim the refund.
(4) The date before which the refund must be claimed under
subsection (c).
(5) An explanation that the amount of the refund will be
reduced by any amount applied to property taxes that are
delinquent.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.50-1990,
SEC.14; P.L.44-1992, SEC.2; P.L.38-1998, SEC.6.
Last modified: May 28, 2006