Citations Affected: IC 6-1.1-37-10 ; IC 6-1.1-37-10.5.
Synopsis: Waiver of penalties for late taxes. Allows a county treasurer
to waive the penalty added to delinquent property taxes if the taxpayer:
(1) pays in full the property tax installment considered delinquent; (2)
petitions the county treasurer for a waiver; and (3) shows that the
installment of property taxes was not completely paid on or before the
due date for good cause. Allows the taxpayer to appeal to the county
fiscal body if the county treasurer rejects the taxpayer's petition for a
Effective: January 1, 2001.
January 10, 2000, read first time and referred to Committee on Governmental and
A BILL FOR AN ACT to amend the Indiana Code concerning
SECTION 1. IC 6-1.1-37-10 , AS AMENDED BY P.L.154-1999, SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2001]: Sec. 10. (a) If an installment of property taxes is not completely paid on or before the due date, a penalty equal to ten percent (10%) of the amount of delinquent taxes shall be added to the unpaid portion in the year of the initial delinquency. On the day immediately following the due dates in May and November of each year following the year of the initial delinquency, an additional penalty equal to ten percent (10%) of any taxes remaining unpaid shall be added, unless the penalty is waived by the county treasurer or county fiscal body under section 10.5 of this chapter. These penalties are imposed only on the principal amount of the delinquent taxes. However, if the state board of tax commissioners determines that an emergency has occurred which precludes the mailing of the tax statement in any county at the time set forth in IC 6-1.1-22-8 , the board shall establish by order a new date on which the installment of taxes in that county is due and no installment is delinquent if paid by the date
(b) If any due date falls on a Saturday, a Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act that must be performed by that date is timely if performed by the next succeeding day that is not a Saturday, a Sunday, or one (1) of those holidays.
(c) A payment to the county treasurer is considered to have been paid by the due date if the payment is:
(1) received on or before the due date to the county treasurer or a collecting agent appointed by the county treasurer;
(2) deposited in the United States mail:
(A) properly addressed to the principal office of the county treasurer;
(B) with sufficient postage; and
(C) certified or postmarked by the United States postal service as mailed on or before the due date (as defined in this section); or
(3) deposited with a nationally recognized express parcel carrier and is:
(A) properly addressed to the principal office of the county treasurer; and
(B) verified by the express parcel carrier as:
(i) paid in full for final delivery; and
(ii) received on or before the due date (as defined in this section).
For purposes of this subsection, "postmarked" does not mean the date printed by a postage meter that affixes postage to the envelope or package containing a payment.
SECTION 2. IC 6-1.1-37-10.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2001]: Sec. 10.5. (a) A county treasurer may waive the penalty imposed under section 10 of this chapter if the taxpayer:
(1) pays in full the principal of the installment of property taxes considered delinquent under section 10 of this chapter;
(2) petitions the county treasurer for a waiver of the penalty upon a form prescribed by the county treasurer; and
(3) shows that the installment of property taxes was not completely paid on or before the due date for good cause.
(b) If a county treasurer rejects a taxpayer's petition for a waiver of the penalty imposed under section 10 of this chapter, the taxpayer may appeal the county treasurer's decision to the county
fiscal body. The county fiscal body may by resolution waive the
penalty for good cause. Before adopting a waiver under this
subsection, the county fiscal body shall conduct a public hearing on
SECTION 3. [EFFECTIVE JANUARY 1, 2001] IC 6-1.1-37-10.5 , as added by this act, applies to property taxes first due and payable after December 31, 2000.