Indiana Code 32-21-2-13. Conveyances dividing single property tax tracts into multiple parcels; requirements for recording
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Sec. 13. (a) Except as provided in subsection (c), if the auditor of the county or the township assessor (if any) under IC 6-1.1-5-9 and IC 6-1.1-5-9.1 determines it necessary, an instrument transferring fee simple title to less than the whole of a tract that will result in the division of the tract into at least two (2) parcels for property tax purposes may not be recorded unless the auditor or township assessor is furnished a drawing or other reliable evidence of the following:
(2) The existence or absence of improvements on each new tax parcel being created.
(1) The number of acres in each new tax parcel being created.
Terms Used In Indiana Code 32-21-2-13
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
- instrument: means :
Indiana Code 32-21-2-1.5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- tract: means an area of land that is:
Indiana Code 32-21-2-2
(3) The location within the original tract of each new tax parcel being created.
(b) Any instrument that is accepted for recording and placed of record that bears the endorsement required by IC 36-2-11-14 is presumed to comply with this section.
(c) If the duties of the township assessor have been transferred to the county assessor as described in IC 6-1.1-1-24, a reference to the township assessor in this section is considered to be a reference to the county assessor.
[Pre-2002 Recodification Citation: 32-1-2-37(b).]
As added by P.L.2-2002, SEC.6. Amended by P.L.219-2007, SEC.100; P.L.146-2008, SEC.673.