Indiana Code 6-1.1-3-6. Return; notification to taxpayer
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-1.1-3-6
- filing date: refers to the day in a year on which a personal property tax return is due for a particular assessment date in that year (disregarding any extension period that may be granted for the filing of the return and any period in which an amended return may be filed). See Indiana Code 6-1.1-3-1.5
- Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
- Personal property: All property that is not real property.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
Sec. 6. Not later than thirty (30) days before the filing date of each year, the appropriate township assessor, or the county assessor if there is no township assessor for the township, shall provide notification to each person whose personal property is subject to assessment for that year. The notification must include the date that personal property tax returns are due, the telephone number and electronic mail address of the assessor’s office, and instruction to the taxpayer on how to obtain the appropriate personal property tax forms. The notification must be sent by mail unless the taxpayer consents to receiving it by electronic mail. Consent to receive notification via electronic mail remains in effect, unless the consent is revoked during the calendar year immediately preceding the filing year.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.19; P.L.146-2008, SEC.54; P.L.273-2019, SEC.1; P.L.38-2021, SEC.5.