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IC 6-1.1-37-2
Assessment violations by public officials or employees
Sec. 2. An assessing official or a representative of the department
of local government finance who:
(1) knowingly assesses any property at more or less than what
the official or representative believes is the proper assessed
value of the property;
(2) knowingly fails to perform any of the duties imposed on the
official or representative under the general assessment
provisions of this article; or
(3) recklessly violates any of the other general assessment
provisions of this article;
commits a Class A misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
IC 6-1.1-37-3
False information in return or document; offense
Sec. 3. A person commits a Class D felony if:
(1) he makes and subscribes a property tax return, statement, or
document (except a statement described in section 4 or 5 of this
chapter) that he does not believe is correct in every material
respect; and
(2) the return, statement, or document is certified to as to the
truth of the information appearing in it.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.607.
IC 6-1.1-37-4
False claim for veteran's property tax deduction
Sec. 4. A person who makes a false statement, with intent to
obtain the property tax deduction provided in either IC 6-1.1-12-13
or IC 6-1.1-12-14, when he is not entitled to the deduction, commits
a Class B misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.608.
IC 6-1.1-37-5
False statement concerning assessment of forest land
Sec. 5. A person who recklessly makes a false statement on a
report or application described in IC 6-1.1-6 commits a Class B
misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.609.
IC 6-1.1-37-6
Class A misdemeanors related to property tax matters
Sec. 6. A person who recklessly, knowingly, or intentionally:
(1) disobeys a subpoena, or a subpoena duces tecum, issued
under the general assessment provisions of this article;
(2) refuses to give evidence when directed to do so by an
individual or board authorized under the general assessment
provisions of this article to require the evidence;
(3) fails to file a personal property return required under
IC 6-1.1-3;
(4) fails to subscribe to an oath or certificate required under the
general assessment provisions of this article;
(5) temporarily converts property which is taxable under this
article into property not taxable to evade the payment of taxes
on the converted property; or
(6) fails to file an information return required by the department
of local government finance under IC 6-1.1-4-42;
commits a Class A misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
IC 6-1.1-37-7
Personal property return; various violations and penalties
Sec. 7. (a) If a person fails to file a required personal property
return on or before the due date, the county auditor shall add a
penalty of twenty-five dollars ($25) to the person's next property tax
installment. The county auditor shall also add an additional penalty
to the taxes payable by the person if the person fails to file the
personal property return within thirty (30) days after the due date.
The amount of the additional penalty is twenty percent (20%) of the
taxes finally determined to be due with respect to the personal
property which should have been reported on the return.
(b) For purposes of this section, a personal property return is not
due until the expiration of any extension period granted by the
township or county assessor under IC 6-1.1-3-7(b).
(c) The penalties prescribed under this section do not apply to an
individual or the individual's dependents if the individual:
(1) is in the military or naval forces of the United States on the
assessment date; and
(2) is covered by the federal Soldiers' and Sailors' Civil Relief
Act.
(d) If a person subject to IC 6-1.1-3-7(d) fails to include on a
personal property return the information, if any, that the department
of local government finance requires under IC 6-1.1-3-9 or
IC 6-1.1-5-13, the county auditor shall add a penalty to the property
tax installment next due for the return. The amount of the penalty is
twenty-five dollars ($25).
(e) If the total assessed value that a person reports on a personal
property return is less than the total assessed value that the person is
required by law to report and if the amount of the undervaluation
exceeds five percent (5%) of the value that should have been
reported on the return, then the county auditor shall add a penalty of
twenty percent (20%) of the additional taxes finally determined to be
due as a result of the undervaluation. The penalty shall be added to
the property tax installment next due for the return on which the
property was undervalued. If a person has complied with all of the
requirements for claiming a deduction, an exemption, or an
adjustment for abnormal obsolescence, then the increase in assessed
value that results from a denial of the deduction, exemption, or
adjustment for abnormal obsolescence is not considered to result
from an undervaluation for purposes of this subsection.
(f) A penalty is due with an installment under subsection (a), (d),
or (e) whether or not an appeal is filed under IC 6-1.1-15-5 with
respect to the tax due on that installment.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,
SEC.10; P.L.71-1985, SEC.1; P.L.2-1998, SEC.22; P.L.90-2002,
SEC.261; P.L.146-2008, SEC.292.
IC 6-1.1-37-7.5
Failure to file personal property return
Sec. 7.5. A person who fails to provide, within forty-five (45)
days after the filing deadline, evidence of the filing of a personal
property return to the township assessor or the county assessor, as
required under IC 6-1.1-3-1(d), shall pay to the county a penalty
equal to ten percent (10%) of the tax liability.
As added by Acts 1979, P.L.48, SEC.9. Amended by Acts 1980,
P.L.35, SEC.2; P.L.146-2008, SEC.293.
IC 6-1.1-37-9 Version a
Interest; tax payment deadlines in certain circumstances; penalty
for failure to meet deadline
Note: This version of section effective until 7-1-2012. See also
following version of this section, effective 7-1-2012.
Sec. 9. (a) This section applies when:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were originally due;
(2) the assessment upon which a taxpayer has been paying taxes
under IC 6-1.1-15-10(a)(1) or IC 6-1.1-15-10(a)(2) while a
petition for review or a judicial proceeding has been pending is
less than the assessment that results from the final
determination of the petition for review or judicial proceeding;
or
(3) the collection of certain ad valorem property taxes has been
enjoined under IC 33-26-6-2, and under the final determination
of the petition for judicial review the taxpayer is liable for at
least part of those taxes.
(b) Except as provided in subsections (c) and (g), a taxpayer shall
pay interest on the taxes the taxpayer is required to pay as a result of
an action or a determination described in subsection (a) at the rate of
ten percent (10%) per year from the original due date or dates for
those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(c) Except as provided in subsection (g), a taxpayer shall pay
interest on the taxes the taxpayer is ultimately required to pay in
excess of the amount that the taxpayer is required to pay under
IC 6-1.1-15-10(a)(1) while a petition for review or a judicial
proceeding has been pending at the overpayment rate established
under Section 6621(c)(1) of the Internal Revenue Code in effect on
the original due date or dates for those taxes from the original due
date or dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(d) With respect to an action or determination described in
subsection (a), the taxpayer shall pay the taxes resulting from that
action or determination and the interest prescribed under subsection
(b) or (c) on or before:
(1) the next May 10; or
(2) the next November 10;
whichever occurs first.
(e) A taxpayer shall, to the extent that the penalty is not waived
under section 10.1 or 10.7 of this chapter, begin paying the penalty
prescribed in section 10 of this chapter on the day after the date for
payment prescribed in subsection (d) if:
(1) the taxpayer has not paid the amount of taxes resulting from
the action or determination; and
(2) the taxpayer either:
(A) received notice of the taxes the taxpayer is required to
pay as a result of the action or determination at least thirty
(30) days before the date for payment; or
(B) voluntarily signed and filed an assessment return for the
taxes.
(f) If subsection (e) does not apply, a taxpayer who has not paid
the amount of taxes resulting from the action or determination shall,
to the extent that the penalty is not waived under section 10.1 or 10.7
of this chapter, begin paying the penalty prescribed in section 10 of
this chapter on:
(1) the next May 10 which follows the date for payment
prescribed in subsection (d); or
(2) the next November 10 which follows the date for payment
prescribed in subsection (d);
whichever occurs first.
(g) A taxpayer is not subject to the payment of interest on real
property assessments under subsection (b) or (c) if:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were due;
(2) the assessment or the assessment increase is made as the
result of error or neglect by the assessor or by any other official
involved with the assessment of property or the collection of
property taxes; and
(3) the assessment:
(A) would have been made on the normal assessment date if
the error or neglect had not occurred; or
(B) increase would have been included in the assessment on
the normal annual assessment date if the error or neglect had
not occurred.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.76, SEC.1; P.L.63-1986, SEC.2; P.L.90-1987, SEC.1;
P.L.198-2001, SEC.92; P.L.1-2004, SEC.45 and P.L.23-2004,
SEC.48; P.L.67-2006, SEC.10; P.L.219-2007, SEC.81; P.L.1-2010,
SEC.33; P.L.56-2012, SEC.16.
IC 6-1.1-37-9 Version b
Property taxes; deadlines; interest rate; penalties
Note: This version of section effective 7-1-2012. See also
preceding version of this section, effective until 7-1-2012.
Sec. 9. (a) This section applies when:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were originally due;
(2) the assessment upon which a taxpayer has been paying taxes
under IC 6-1.1-15-10(a)(1) or IC 6-1.1-15-10(a)(2) while a
petition for review or a judicial proceeding has been pending is
less than the assessment that results from the final
determination of the petition for review or judicial proceeding;
or
(3) the collection of certain ad valorem property taxes has been
enjoined under IC 33-26-6-2, and under the final determination
of the petition for judicial review the taxpayer is liable for at
least part of those taxes.
(b) Except as provided in subsections (c) and (g), a taxpayer shall
pay interest on the taxes the taxpayer is required to pay as a result of
an action or a determination described in subsection (a) at the rate
established by the commissioner of the department of state revenue
under IC 6-8.1-10-1 from the original due date or dates for those
taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(c) Except as provided in subsection (g), a taxpayer shall pay
interest on the taxes the taxpayer is ultimately required to pay in
excess of the amount that the taxpayer is required to pay under
IC 6-1.1-15-10(a)(1) while a petition for review or a judicial
proceeding has been pending at the overpayment rate established
under Section 6621(c)(1) of the Internal Revenue Code in effect on
the original due date or dates for those taxes from the original due
date or dates for those taxes to:
(1) the date of payment; or
(2) the date on which penalties for the late payment of a tax
installment may be charged under subsection (e) or (f);
whichever occurs first.
(d) With respect to an action or determination described in
subsection (a), the taxpayer shall pay the taxes resulting from that
action or determination and the interest prescribed under subsection
(b) or (c) on or before:
(1) the next May 10; or
(2) the next November 10;
whichever occurs first.
(e) A taxpayer shall, to the extent that the penalty is not waived
under section 10.1 or 10.7 of this chapter, begin paying the penalty
prescribed in section 10 of this chapter on the day after the date for
payment prescribed in subsection (d) if:
(1) the taxpayer has not paid the amount of taxes resulting from
the action or determination; and
(2) the taxpayer either:
(A) received notice of the taxes the taxpayer is required to
pay as a result of the action or determination at least thirty
(30) days before the date for payment; or
(B) voluntarily signed and filed an assessment return for the
taxes.
(f) If subsection (e) does not apply, a taxpayer who has not paid
the amount of taxes resulting from the action or determination shall,
to the extent that the penalty is not waived under section 10.1 or 10.7
of this chapter, begin paying the penalty prescribed in section 10 of
this chapter on:
(1) the next May 10 which follows the date for payment
prescribed in subsection (d); or
(2) the next November 10 which follows the date for payment
prescribed in subsection (d);
whichever occurs first.
(g) A taxpayer is not subject to the payment of interest on real
property assessments under subsection (b) or (c) if:
(1) an assessment is made or increased after the date or dates on
which the taxes for the year for which the assessment is made
were due;
(2) the assessment or the assessment increase is made as the
result of error or neglect by the assessor or by any other official
involved with the assessment of property or the collection of
property taxes; and
(3) the assessment:
(A) would have been made on the normal assessment date if
the error or neglect had not occurred; or
(B) increase would have been included in the assessment on
the normal annual assessment date if the error or neglect had
not occurred.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.76, SEC.1; P.L.63-1986, SEC.2; P.L.90-1987, SEC.1;
P.L.198-2001, SEC.92; P.L.1-2004, SEC.45 and P.L.23-2004,
SEC.48; P.L.67-2006, SEC.10; P.L.219-2007, SEC.81; P.L.1-2010,
SEC.33; P.L.56-2012, SEC.16; P.L.120-2012, SEC.5.
IC 6-1.1-37-10
Delinquent tax penalties; reduced penalty if payment within 30
days; when payments considered to be made
Sec. 10. (a) Except as provided in sections 10.1 and 10.7 of this
chapter, if an installment of property taxes is not completely paid on
or before the due date, a penalty shall be added to the unpaid portion
in the year of the initial delinquency. The penalty is equal to an
amount determined as follows:
IC 6-1.1-37-10.5
Repealed
(Repealed by P.L.1-2010, SEC.156.)
IC 6-1.1-37-10.7
Delinquent tax penalty waiver based on death in family;
procedure; appeal
Sec. 10.7. (a) For purposes of this section, "immediate family
member of the taxpayer" means an individual who:
(1) is the spouse, child, stepchild, parent, or stepparent of the
taxpayer, including adoptive relationships; and
(2) resides in the taxpayer's home.
(b) The county treasurer shall do the following:
(1) Waive the penalty imposed under section 10(a) of this
chapter if the taxpayer or the taxpayer's representative:
(A) petitions the county treasurer to waive the penalty not
later than thirty (30) days after the due date of the
installment subject to the penalty; and
(B) files with the petition written proof that during the seven
(7) day period ending on the installment due date the
taxpayer or an immediate family member of the taxpayer
died.
(2) Give written notice to the taxpayer or the taxpayer's
representative by mail of the treasurer's determination on the
petition not later than thirty (30) days after the petition is filed
with the treasurer.
(c) The department of local government finance shall prescribe:
(1) the form of the petition; and
(2) the type of written proof;
required under subsection (b).
(d) A taxpayer or a taxpayer's representative may appeal a
determination of the county treasurer under subsection (b) to deny a
penalty waiver by filing a notice in writing with the treasurer not
more than forty-five (45) days after the treasurer gives the taxpayer
or the taxpayer's representative notice of the determination. An
appeal initiated under this subsection is processed and determined in
the same manner that an appeal is processed and determined under
IC 6-1.1-15.
As added by P.L.67-2006, SEC.12. Amended by P.L.146-2008,
SEC.295.
IC 6-1.1-37-11 Version a
Interest on refunds or credits
Note: This version of section amended by P.L.137-2012, SEC.40.
See also following version of this section amended by P.L.146-2012,
SEC.7.
Sec. 11. (a) If a taxpayer is entitled to a property tax refund or
credit because an assessment is decreased, the taxpayer shall also be
paid, or credited with, interest on the excess taxes that the taxpayer
paid at the rate of four percent (4%) per annum.
(b) For purposes of this section and except as provided in
subsection (c), the interest shall be computed from the date on which
the taxes were paid or due, whichever is later, to the date of the
refund or credit. If a taxpayer is sent a provisional tax statement and
is later sent a final or reconciling tax statement, interest shall be
computed after the date on which the taxes were paid or first due
under the provisional tax statement, whichever is later, through the
date of the refund or credit.
(c) This subsection applies if a taxpayer who is entitled to a
refund or credit does not make a written request for the refund or
credit to the county auditor within forty-five (45) days after the final
determination of the county property tax assessment board of
appeals, the state board of tax commissioners, the department of
local government finance, the Indiana board, or the tax court that
entitles the taxpayer to the refund or credit. In the case of a taxpayer
described in this subsection, the interest shall be computed from the
date on which the taxes were paid or due to the date that is forty-five
(45) days after the final determination of the county property tax
assessment board of appeals, the state board of tax commissioners,
the department of local government finance, the Indiana board of tax
review, or the Indiana tax court. In any event, a property tax refund
or credit must be issued not later than ninety (90) days after the
request is received.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.93; P.L.137-2012, SEC.40.
IC 6-1.1-37-11 Version b
Interest on refunds or credits
Note: This version of section amended by P.L.146-2012, SEC.7.
See also preceding version of this section amended by P.L.137-2012,
SEC.40.
Sec. 11. (a) If a taxpayer is entitled to a property tax refund or
credit because an assessment is decreased, the taxpayer shall also be
paid, or credited with, interest on the excess taxes that the taxpayer
paid at the rate of four percent (4%) per annum. However, in the case
of an assessment that is decreased by the Indiana board or the Indiana
tax court, the taxpayer is not entitled to the greater of five hundred
dollars ($500) or twenty percent (20%) of the interest to which the
taxpayer would otherwise be entitled on the excess taxes unless the
taxpayer affirms, under penalty of perjury, that substantive evidence
supporting the taxpayer's position had been:
(1) presented by the taxpayer to the assessor before; or
(2) introduced by the taxpayer at;
the hearing held by the county property tax assessment board of
appeals. An appraisal may not be required by the county property tax
assessment board of appeals or the assessor in a proceeding before
the county property tax assessment board of appeals or in a
preliminary informal meeting under IC 6-1.1-15-1(h)(2).
(b) For purposes of this section and except as provided in
subsection (c), the interest shall be computed from the date on which
the taxes were paid or due, whichever is later, to the date of the
refund or credit.
(c) This subsection applies if a taxpayer who is entitled to a
refund or credit does not make a written request for the refund or
credit to the county auditor within forty-five (45) days after the final
determination of the county property tax assessment board of
appeals, the state board of tax commissioners, the department of
local government finance, the Indiana board, or the tax court that
entitles the taxpayer to the refund or credit. In the case of a taxpayer
described in this subsection, the interest shall be computed from the
date on which the taxes were paid or due to the date that is forty-five
(45) days after the final determination of the county property tax
assessment board of appeals, the state board of tax commissioners,
the department of local government finance, the Indiana board of tax
review, or the Indiana tax court. In any event, a property tax refund
or credit must be issued not later than ninety (90) days after the
request is received.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.93; P.L.146-2012, SEC.7.
IC 6-1.1-37-13
Prosecuting attorneys; enforcement
Sec. 13. Except as otherwise specifically provided by law, the
prosecuting attorneys of this state shall enforce all the penalties and
forfeitures prescribed under this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.)