Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county for a
year, each transferring entity that is located in the county shall transmit a report to the county auditor before February 1 of the assessment year in the manner prescribed by the county auditor that provides the information specified in subsection (b) for each eligible transfer of
real property by the transferring entity:
(1) on or after the later of:
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Terms Used In Indiana Code 6-1.1-47-6
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(B) January 1 of the fifth year immediately preceding the year in which the report is due; and
(2) before January 1 of the year in which the report is due.
(b) For each eligible transfer of real property included in a report required under subsection (a), a transferring entity shall furnish the following information:
(1) The date on which the real property was transferred.
(2) The person to whom the transferring entity transferred the real property.
(3) The street address of the real property, if any.
(4) The key number of the real property.
As added by P.L.110-2017, SEC.2.
