Introduced Version




Citations Affected: IC 6-1.1-26-1.

Synopsis: Claims for overpayment of property taxes. Increases the limitation on claims for property tax refunds from three years to five years.

Effective: July 1, 2003.

Brown C

    January 7, 2003, read first time and referred to Committee on Ways and Means.


First Regular Session 113th General Assembly (2003)

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 this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2002 Regular or Special Session of the General Assembly.


    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 6-1.1-26-1; (03)IN1142.1.1. -->     SECTION 1. IC 6-1.1-26-1 , AS AMENDED BY P.L.90-2002, SECTION 214, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2003]: Sec. 1. A person or his the person's heirs, personal representative, or successors, may file a claim for the refund of all or a portion of a tax installment which he the person has paid. However, the claim must be:
        (1) filed with the auditor of the county in which the taxes were originally paid;
        (2) filed within three (3) five (5) years after the taxes were first due;
        (3) filed on the form prescribed by the state board of accounts and approved by the department of local government finance; and
        (4) based upon one (1) of the following grounds:
            (A) Taxes on the same property have been assessed and paid more than once for the same year.
            (B) The taxes, as a matter of law, were illegal.
            (C) There was a mathematical error either in the computation

of the assessment upon which the taxes were based or in the computation of the taxes.