Assessment registration notices; building permits
Sec. 15. (a) Except as provided in subsection (b), before an owner
of real property demolishes, structurally modifies, or improves it at
a cost of more than five hundred dollars ($500) for materials or
labor, or both, the owner or the owner's agent shall file with the area
plan commission or the county assessor in the county where the
property is located an assessment registration notice on a form
prescribed by the department of local government finance.
(b) If the owner of the real property, or the person performing the
work for the owner, is required to obtain a permit from an agency or
official of the state or a political subdivision for the demolition,
structural modification, or improvement, the owner or the person
performing the work for the owner is not required to file an
assessment registration notice.
(c) Each state or local government official or agency shall, before
the tenth day of each month, deliver a copy of each permit described
in subsection (b) to the assessor of the county in which the real
property to be improved is situated. Each area plan commission shall,
before the tenth day of each month, deliver a copy of each
assessment registration notice described in subsection (a) to the
assessor of the county where the property is located.
(d) Before the last day of each month, the county assessor shall
distribute a copy of each assessment registration notice filed under
subsection (a) or permit received under subsection (b) to the assessor
of the township in which the real property to be demolished,
modified, or improved is situated.
(e) A fee of five dollars ($5) shall be charged by the area plan
commission or the county assessor for the filing of the assessment
registration notice. All fees collected under this subsection shall be
deposited in the county property reassessment fund.
(f) A township or county assessor shall immediately notify the
county treasurer if the assessor discovers property that has been
improved or structurally modified at a cost of more than five hundred
dollars ($500) and the owner of the property has failed to obtain the
required building permit or to file an assessment registration notice.
(g) Any person who fails to:
(1) file the registration notice required by subsection (a); or
(2) obtain a building permit described in subsection (b);
before demolishing, structurally modifying, or improving real
property is subject to a civil penalty of one hundred dollars ($100).
The county treasurer shall include the penalty on the person's
property tax statement and collect it in the same manner as
delinquent personal property taxes under IC 6-1.1-23. However, if a
person files a late registration notice, the person shall pay the fee, if
any, and the penalty to the area plan commission or the county
assessor at the time the person files the late registration notice.
As added by P.L.74-1987, SEC.3. Amended by P.L.332-1989(ss),
SEC.5; P.L.41-1993, SEC.6; P.L.90-2002, SEC.51; P.L.228-2005,
SEC.15.
Last modified: May 28, 2006