Sec. 18. (a) Before the auditor makes the endorsement required by IC 36-2-11-14, the auditor may require that a tax identification number identifying the affected real property be placed on an instrument that conveys, creates, encumbers, assigns, or otherwise disposes of an interest in or a lien on real property. The tax identification number may be established by the auditor with the approval of the state board of accounts. If the tax identification number is affixed to the instrument or if a tax identification number is not required, the auditor shall make the proper endorsement on demand.

     (b) On request, a county auditor shall provide assistance in obtaining the proper tax identification number for instruments subject to this section.

Terms Used In Indiana Code 36-2-9-18

  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
     (c) The tax administration number established by this section is for use in administering statutes concerning taxation of real property and is not competent evidence of the location or size of the real property affected by the instrument.

     (d) After December 31, 2023, a county auditor may not refuse to endorse a deed or instrument required by IC 36-2-11-14 because the deed or instrument is an electronic document.

     (e) The legislative body of a county shall adopt an ordinance requiring the auditor to collect a fee in the amount of ten dollars ($10) for each:

(1) deed; or

(2) legal description of each parcel contained in the deed;

for which the auditor makes a real property endorsement. This fee is in addition to any other fee provided by law. The auditor shall place the revenue received under this subsection in a dedicated fund for use in maintaining property tax records, in traditional or electronic format.

[Pre-Local Government Recodification Citation: 17-3-39-8 part.]

As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.274-1989, SEC.2; P.L.37-1992, SEC.8; P.L.65-2001, SEC.1; P.L.207-2003, SEC.1; P.L.257-2019, SEC.105; P.L.26-2022, SEC.6.

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