Sec. 14. (a) Not later than:

(1) May 15 in each calendar year ending before January 1, 2017; and

Terms Used In Indiana Code 6-1.1-5-14

  • 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.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) May 1 in each calendar year ending after December 31, 2016;

each township assessor in the county (if any) shall prepare and deliver to the county assessor a detailed list of the real property listed for taxation in the township.

     (b) On or before July 1 of each calendar year, each county assessor shall, under oath, prepare and deliver to the county auditor a detailed list of the real property listed for taxation in the county. The county assessor shall prepare the list in the form prescribed by the department of local government finance.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-13.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9; P.L.146-2008, SEC.92; P.L.111-2014, SEC.16; P.L.232-2017, SEC.5.