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Current as of January 02, 2024 | Updated by Findlaw Staff
Sec. 10. (a) Any action taken by the department of local government finance before November 21, 2007, to do any of the following with respect to property taxes first due and payable in 2007 in any county is legalized and validated:
(1) Halt billing and collection.
(2) Invalidate the certification under IC 6-1.1-17-16(i) of the department's actions concerning budgets, rates, and levies.
(3) Revise and reissue certifications referred to in subdivision (2).
(4) Require the preparation and delivery under IC 6-1.1-22-5 of an abstract that is based on the assessed values determined in a reassessment:
(A) performed by; or
(B) ordered by;
the department of local government finance under IC 6-1.1-4 or IC 6-1.1-14.
(5) Allow payments of installments on dates and in amounts different from the dates and amounts that applied in an earlier issuance of tax statements by the county.
(6) Allow the issuance of reconciling property tax statements to reconcile the payment of different amounts referred to in subdivision (5) as compared to the amounts finally determined to be due and payable.
(7) Waive all or part of a penalty under IC 6-1.1-37-10.
(b) The department of local government finance may take any action listed in subsection (a) on or after November 21, 2007, with respect to property taxes first due and payable in 2007 in any county.
(c) Any action taken before November 21, 2007, by a unit of local government or a public official on behalf of a unit of local government that:
(1) is in response to; and
(2) is consistent with;
an action of the department of local government finance referred to in subsection (a) is legalized and validated.
(d) A unit of local government or a public official on behalf of a unit of local government may take any action on or after November 21, 2007, that:
(1) is in response to; and
(2) is consistent with;
an action of the department of local government finance referred to in subsection (a) or (b).
Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-2-10 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-2-10/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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