Sec. 12. (a) When a property owner pays the taxes or special assessments levied against any
property, and a receipt is provided by the county treasurer, the receipt shall be
on a form prescribed or approved by the state board of accounts. The receipt shall contain:
(1) the name of the person liable for the amount paid;
(2) the amount paid;
(3) the year for which the payment is made; and
(4) a description of the property which corresponds to the description used on the
(b) If the county treasurer does not provide a receipt, the treasurer shall maintain
records containing the date and amount paid per parcel or property description as
used on the tax duplicate.
(c) Notwithstanding subsection (b), a taxpayer is entitled to a validated receipt
(d) When a person other than the property owner pays any property taxes or special
assessment levied against the property, the county treasurer shall, if the payor requests,
provide a receipt in a form prescribed or approved by the state board of accounts.
(e) If a receipt for the payment of property taxes or a special assessment is lost
or destroyed, the entry in the register of taxes and special assessments or the entry
on the tax duplicate may be presented as evidence of payment in lieu of the receipt.
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