§ 6-1.1-22.5-0.1 Application of certain amendments to chapter
§ 6-1.1-22.5-1 “Commissioner”
§ 6-1.1-22.5-2 “Provisional statement”
§ 6-1.1-22.5-3 “Property taxes”
§ 6-1.1-22.5-4 “Reconciling statement”
§ 6-1.1-22.5-5 “Tax liability”
§ 6-1.1-22.5-6 Use of provisional statement authorized; notice to taxpayers and county fiscal body; transmitting of statement by electronic mail
§ 6-1.1-22.5-6.5 Use of provisional statement for cross-county area
§ 6-1.1-22.5-7 Waiver by department of local government finance of use of provisional statement; procedure
§ 6-1.1-22.5-8 Form of provisional statement; information to be shown on statement; adjustments to tax liability
§ 6-1.1-22.5-9 Tax due dates; deadline to send statements; amounts due; mailing of statement sent by electronic mail but not received; petition to extend deadline
§ 6-1.1-22.5-10 Notice of tax rates for reconciling statement
§ 6-1.1-22.5-11 Notice and transmission of reconciling statements by county treasurer
§ 6-1.1-22.5-12 Form of reconciling statement; information to be included on statement; request by county treasurer to issue reconciling statement adjusting second installment; use of electronic mail
§ 6-1.1-22.5-13 Payments to be made to county treasurer
§ 6-1.1-22.5-14 Settlement and distribution of tax collections; separate general fund account for penalties; use of account
§ 6-1.1-22.5-15 Interest on undistributed tax collections
§ 6-1.1-22.5-16 Applicability of review and appeal procedures to provisional and reconciling statements
§ 6-1.1-22.5-17 Applicability of penalties to provisional and reconciling statements
§ 6-1.1-22.5-18 Treatment of payments to determine delinquencies
§ 6-1.1-22.5-18.5 Installment payments; tax due on reconciliation statement
§ 6-1.1-22.5-19 Supplementary effect of other provisions
§ 6-1.1-22.5-20 Adoption of rules
§ 6-1.1-22.5-21 Use of parcel carrier to send documents
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 22.5 - Provisional Property Tax Statements

  • commissioner: refers to the commissioner of the department of local government finance. See Indiana Code 6-1.1-22.5-1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • 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
  • 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
  • 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
  • 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
  • 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.
  • tax liability: includes liability for special assessments and refers to liability for property taxes after the application of all allowed deductions and credits. See Indiana Code 6-1.1-22.5-5
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5