Indiana Code 6-1.1-22.5-18. Treatment of payments to determine delinquencies
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style=”font-size: 10pt”> Sec. 18. For purposes of IC 6-1.1-24-1(a)(1):
(2) except as provided in subdivision (3) or section 18.5 of this chapter, payment on a reconciling statement is considered to be due before the due date of the first installment of property taxes payable in the following year; and
(1) the first installment on a provisional statement is considered to be the taxpayer’s spring installment of property taxes;
Terms Used In Indiana Code 6-1.1-22.5-18
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- property taxes: include special assessments. See Indiana Code 6-1.1-22.5-3
- provisional statement: refers to a provisional property tax statement required by section 6 or 6. See Indiana Code 6-1.1-22.5-2
- reconciling statement: refers to a reconciling property tax statement required by section 11 of this chapter. See Indiana Code 6-1.1-22.5-4
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(3) payment on a reconciling statement described in section 12(b) of this chapter is considered to be the taxpayer’s fall installment of property taxes.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.219-2007, SEC.68; P.L.146-2008, SEC.255.