Sec. 17. (a) On or before June 1 of each
year, each township assessor (if any) of a county shall deliver to the county assessor a list which states by taxing district the total of the
personal property assessments as shown on the
personal property returns filed with the township assessor on or before the
filing date of that year and in a county with a township assessor under
IC 36-6-5-1 in every township the township assessor shall deliver the lists to the county auditor as prescribed in subsection (b).
Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.
Terms Used In Indiana Code 6-1.1-3-17
- filing date: refers to the day in a year on which a personal property tax return is due for a particular assessment date in that year (disregarding any extension period that may be granted for the filing of the return and any period in which an amended return may be filed). See Indiana Code 6-1.1-3-1.5
- Personal property: All property that is not real property.
- Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(c) The department of local government finance shall prescribe the forms required by this section.
[Pre-1975 Property Tax Recodification Citation: 6-1-23-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.10; P.L.90-2002, SEC.28; P.L.146-2008, SEC.59; P.L.111-2014, SEC.7; P.L.232-2017, SEC.1.
