Bill Text: IN SB0121 | 2010 | Regular Session | Introduced
Bill Title: Provisional property tax statements.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-05 - First reading: referred to Committee on Tax and Fiscal Policy [SB0121 Detail]
Download: Indiana-2010-SB0121-Introduced.html
Introduced Version
SENATE BILL No. 121
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DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1-22.5-6.
Synopsis: Provisional property tax statements. Requires the treasurer
in a county of a designated population to use provisional property tax
statements for taxes based on the assessment date in 2009 or a later
year if the county auditor fails to deliver the abstract for that
assessment date to the county treasurer before March 16 of the year
following the assessment date.
Effective: January 1, 2009 (retroactive).
Randolph
January 5, 2010, read first time and referred to Committee on Tax and Fiscal Policy.
Introduced
Second Regular Session 116th General Assembly (2010)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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Conflict reconciliation: Text in a statute in this style type or
SENATE BILL No. 121
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-22.5-6; (10)IN0121.1.1. -->
SECTION 1. IC 6-1.1-22.5-6, AS AMENDED BY P.L.87-2009,
SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2009 (RETROACTIVE)]: Sec. 6. (a) Except as provided
in subsection subsections (c) and (f), with respect to property taxes
payable under this article on assessments determined for the 2003 an
assessment date, or the assessment date in any later year, the county
treasurer may, except as provided by section 7 of this chapter, use a
provisional statement under this chapter if the county auditor fails to
deliver the abstract for that assessment date to the county treasurer
under IC 6-1.1-22-5 before March 16 of the year following the
assessment date.
(b) The county treasurer shall give notice of the provisional statement, including disclosure of the method that is to be used in determining the tax liability to be indicated on the provisional statement, by publication one (1) time:
(1) in the form prescribed by the department of local government finance; and
(2) in the manner described in IC 6-1.1-22-4(b).
The notice may be combined with the notice required under section 10 of this chapter.
(c) Subsection (a) does not apply if the county auditor fails to deliver the abstract as provided in IC 6-1.1-22-5(b).
(d) This subsection applies after June 30, 2009. Immediately upon determining to use provisional statements under subsection (a), the county treasurer shall give notice of the determination to the county fiscal body (as defined in IC 36-1-2-6).
(e) In a county in which an authorizing ordinance is adopted under IC 6-1.1-22-8.1(h), a person may direct the county treasurer to transmit a provisional statement by electronic mail under IC 6-1.1-22-8.1(h).
(f) With respect to property taxes payable under this article in a county having a population of more than four hundred thousand (400,000) but less than seven hundred thousand (700,000) on assessments determined for the 2009 assessment date, or the assessment date in any later year, the county treasurer shall, except as provided by section 7 of this chapter, use a provisional statement under this chapter if the county auditor fails to deliver the abstract for that assessment date to the county treasurer under IC 6-1.1-22-5 before March 16 of the year following the assessment date.
(b) The county treasurer shall give notice of the provisional statement, including disclosure of the method that is to be used in determining the tax liability to be indicated on the provisional statement, by publication one (1) time:
(1) in the form prescribed by the department of local government finance; and
(2) in the manner described in IC 6-1.1-22-4(b).
The notice may be combined with the notice required under section 10 of this chapter.
(c) Subsection (a) does not apply if the county auditor fails to deliver the abstract as provided in IC 6-1.1-22-5(b).
(d) This subsection applies after June 30, 2009. Immediately upon determining to use provisional statements under subsection (a), the county treasurer shall give notice of the determination to the county fiscal body (as defined in IC 36-1-2-6).
(e) In a county in which an authorizing ordinance is adopted under IC 6-1.1-22-8.1(h), a person may direct the county treasurer to transmit a provisional statement by electronic mail under IC 6-1.1-22-8.1(h).
(f) With respect to property taxes payable under this article in a county having a population of more than four hundred thousand (400,000) but less than seven hundred thousand (700,000) on assessments determined for the 2009 assessment date, or the assessment date in any later year, the county treasurer shall, except as provided by section 7 of this chapter, use a provisional statement under this chapter if the county auditor fails to deliver the abstract for that assessment date to the county treasurer under IC 6-1.1-22-5 before March 16 of the year following the assessment date.
SOURCE: ; (10)IN0121.1.2. -->
SECTION 2. An emergency is declared for this act.
