§ 6-1.1-26-1.1 Filing of claim for refund; grounds for refund
§ 6-1.1-26-2.1 Approval of claim for refund; payment; interest; denial of claim; appeal; correction of tax duplicate
§ 6-1.1-26-3.1 Credit for overpayment
§ 6-1.1-26-4.1 Expired
§ 6-1.1-26-4.2 Refund in excess of $500,000 as a result of a property tax appeal; application to future installments
§ 6-1.1-26-6 Surplus tax fund; application of fund; schedule of excess payments; unclaimed excess payments
§ 6-1.1-26-7 Court order concerning overpayment of taxes or relief from taxes or penalties; specific instructions to county auditor and county treasurer

Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 26 - Refunds for Erroneous or Excessive Tax Payments

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • 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.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5