Citations Affected:
IC 6-1.1-27-1.
Synopsis: Provisional taxes. Proposed conference committee report to EHB 1219. Establishes
temporary provisional property tax billing procedures for a county in which the general
reassessment is not completed by the statutory completion date. Requires a county to distribute
collections to taxing units in the county within 51 days after the property tax due date. Permits
the department of local government finance (DLGF) to adopt emergency rules before January
1, 2005. Adds a provision concerning temporary borrowing by school corporations. (This
conference committee report adds to the temporary provisional property tax billing
procedures: (1) specific procedures for giving public notice of provisional statements; (2)
emergency rulemaking authority for the DLGF to allow the county treasurer to issue
provisional statements that reflect new construction; and (3) authority for the DLGF to
approve either one or two provisional statement installment due dates in response to a
request from the county treasurer.)
Effective: Upon passage.
MR. PRESIDENT:
Your Conference Committee appointed to confer with a like committee from the House
upon Engrossed Senate Amendments to Engrossed House Bill No. 1219 respectfully reports
that said two committees have conferred and agreed as follows to wit:
that the House recede from its dissent from all Senate amendments and
that the House now concur in all Senate amendments to the bill and that
the bill be further amended as follows:
Delete everything after the enacting clause and insert the following:
interest bearing investment. The amount of interest to be paid equals
the taxing unit's proportionate share of the actual amount of interest
which is received from investments of the undistributed tax money
from the second fifty-second day of the month immediately following
the appropriate settlement property tax due date under
IC 6-1.1-22-9
or
IC 6-1.1-37-10
, whichever applies, to the date that the tax money
is distributed.
for taxes payable in 2002. After the general reassessment of
real property is complete, you will receive a reconciling
statement in the amount of your actual tax liability for taxes
payable in 2003, minus the amount you pay under this
provisional statement. The due date for taxes under the
reconciling statement will be after November 9, 2003.";
(5) indicate liability for:
(A) delinquent:
(i) taxes; and
(ii) special assessments;
(B) penalties; and
(C) interest;
eligible to appear on the tax statement under
IC 6-1.1-22-8
for
the May, 2003, installment of property taxes; and
(6) include any other information the county treasurer
requires.
(d) Property taxes billed on a provisional statement are due:
(1) in one (1) installment on June 15, 2003; or
(2) if the county treasurer requests in writing that the
commissioner designate one (1) or two (2) installment dates, on
the date or dates designated by the commissioner.
(e) If a provisional tax statement is used:
(1) notice of the provisional statement, including disclosure of
the percentage of the tax liability payable in 2002 to be used in
determining the tax liability to be indicated on the provisional
statement under subsection (c), shall be published one (1) time:
(A) in the form prescribed by the department of local
government finance; and
(B) in the manner described in
IC 6-1.1-22-4
(b); and
(2)
IC 6-1.1-22-4
applies to the reconciling statement.
(f) As soon as possible after the receipt of the abstract referred
to in subsection (c), the county treasurer shall:
(1) give the notice required by
IC 6-1.1-22-4
; and
(2) mail or transmit reconciling statements under subsection
(g).
(g) Each reconciling statement must indicate:
(1) the actual property tax liability under IC 6-1.1 on the
assessment determined for the 2002 assessment date for the
property for which the reconciling statement is issued;
(2) the total amount paid under the provisional statement for
the property for which the reconciling statement is issued;
(3) if the amount under subdivision (1) exceeds the amount
under subdivision (2), that the excess is payable by the
taxpayer:
(A) as a final reconciliation of the tax liability; and
(B) not later than:
(i) thirty (30) days after the date of the reconciling
statement; or
(ii) if the county treasurer requests in writing that the
commissioner designate a later date, the date designated by
the commissioner; and
(4) if the amount under subdivision (2) exceeds the amount
under subdivision (1), that the taxpayer may claim a refund of
the excess under
IC 6-1.1-26.
(h) Taxpayers shall make all payments under this SECTION to
the county treasurer. The board of county commissioners may
authorize the county treasurer to open temporary offices to receive
payments under this SECTION in municipalities in the county
other than the county seat.
(i) Not later than sixty (60) days after the due date of a
provisional or reconciling statement under this SECTION, the
county auditor shall:
(1) file with the auditor of state a report of settlement; and
(2) distribute tax collections to the appropriate taxing units.
(j) If a county auditor fails to make a distribution of tax
collections under subsection (i), a taxing unit that was to receive a
distribution may recover interest on the undistributed tax
collections at the same rate and in the same manner that interest
may be recovered under
IC 6-1.1-27-1
(b).
(k)
IC 6-1.1-15
:
(1) does not apply to a provisional statement; and
(2) applies to a reconciling statement.
(l)
IC 6-1.1-37-10
applies to:
(1) a provisional statement; and
(2) a reconciling statement;
in the same manner that
IC 6-1.1-37-10
applies to an installment of
property taxes.
(m) For purposes of
IC 6-1.1-24-1
(a)(1):
(1) a provisional statement is considered to be the May 2003
spring installment of property taxes; and
(2) payment on a reconciling statement is considered to be due
before the May 2004 installment of property taxes is due.
(n) IC 6-1.1 applies to this SECTION to the extent IC 6-1.1 does
not conflict with this SECTION.
(o) The commissioner may approve different percentages for
different classes of property in response to a request under
subsection (c)(2)(B).
(p) For purposes of a provisional statement under subsection (c),
the department of local government finance may adopt emergency
rules under
IC 4-22-2-37.1
to provide a methodology for a county
treasurer to issue provisional statements with respect to real
property taking into account new construction of improvements
placed on the real property after March 1, 2001, and before March
2, 2002.
(q) This SECTION expires January 1, 2005.
may be extended for three (3) extension periods referred to in
IC 4-22-2-37.1
(g).
(d) A rule referred to in subsection (a) expires on the earlier of:
(1) the expiration date of the rule under
IC 4-22-2-37.1
; or
(2) December 31, 2004.
(e) This SECTION expires January 1, 2005.
____________________________ ____________________________
Representative Kuzman Senator Landske
Chairperson
____________________________ ____________________________
Representative Ayres Senator Lanane
House Conferees Senate Conferees