The county treasurer may mail or transmit the statement and
information, if any, one (1) time each year at least fifteen (15) days
before the date on which the first or only installment is due. Whenever
a person's tax liability for a year is due in one (1) installment under
IC 6-1.1-7-7 or section 9 of this chapter, a statement that is mailed must
include the date on which the installment is due and denote the amount
of money to be paid for the installment. Whenever a person's tax
liability is due in two (2) installments, a statement that is mailed must
contain the dates on which the first and second installments are due and
denote the amount of money to be paid for each installment.
(c) All payments of property taxes and special assessments shall be
made to the county treasurer. The county treasurer, when authorized by
the board of county commissioners, may open temporary offices for the
collection of taxes in cities and towns in the county other than the
county seat.
(d) Before July 1, 2004, the department of local government finance
shall designate five (5) counties to participate in a pilot program to
implement the requirements of subsection (e). The department shall
immediately notify the county treasurer, county auditor, and county
assessor in writing of the designation under this subsection. The
legislative body of a county not designated for participation in the pilot
program may adopt an ordinance to implement the requirements of
subsection (e). The legislative body shall submit a copy of the
ordinance to the department of local government finance, which shall
monitor the county's implementation of the requirements of subsection
(e) as if the county were a participant in the pilot program. The
requirements of subsection (e) apply:
(1) only in:
(A) a county designated to participate in a pilot program under
this subsection, for property taxes first due and payable after
December 31, 2004, and before January 1, 2008; or
(B) a county adopting an ordinance under this subsection, for
property taxes first due and payable after December 31, 2003,
or December 31, 2004 (as determined in the ordinance), and
before January 1, 2008; and
(2) in all counties for taxes first due and payable after December
31, 2007.
(e) Subject to subsection (d), regardless of whether a county
treasurer transmits a statement of current and delinquent taxes and
special assessments to a person liable for the taxes under subsection
(a)(1) or to a mortgagee under subsection (a)(2), the county treasurer
shall mail the following information to the last known address of each
person liable for the property taxes or special assessments or to the last
known address of the most recent owner shown in the transfer book.
The county treasurer shall mail the information not later than the date
the county treasurer transmits a statement for the property under
subsection (a)(1) or (a)(2). The county treasurer, county auditor, and
county assessor shall cooperate to generate the information to be
included on the form. The information that must be provided is the
following:
(1) A breakdown showing the total property tax and special
assessment liability and the amount of the taxpayer's liability that
will be distributed to each taxing unit in the county.
(2) A comparison showing any change in the assessed valuation
for the property as compared to the previous year.
(3) A comparison showing any change in the property tax and
special assessment liability for the property as compared to the
previous year. The information required under this subdivision
must identify:
(A) the amount of the taxpayer's liability distributable to each
taxing unit in which the property is located in the current year
and in the previous year; and
(B) the percentage change, if any, in the amount of the
taxpayer's liability distributable to each taxing unit in which
the property is located from the previous year to the current
year. The county treasurer may provide the percentage
change in the total amount of the taxpayer's liability from
the previous year to the current year.
(4) An explanation of the following:
(A) The homestead credit and all property tax deductions.
(B) The procedure and deadline for filing for the homestead
credit and each deduction.
(C) The procedure that a taxpayer must follow to:
(i) appeal a current assessment; or
(ii) petition for the correction of an error related to the
taxpayer's property tax and special assessment liability.
(D) The forms that must be filed for an appeal or a petition
described in clause (C).
The department of local government finance shall provide the
explanation required by this subdivision to each county treasurer.
(5) A checklist that shows:
(A) the homestead credit and all property tax deductions; and
(B) whether the homestead credit and each property tax
deduction applies in the current statement for the property
transmitted under subsection (a)(1) or (a)(2).
(f) The information required to be mailed under subsection (e) must
be simply and clearly presented and understandable to the average
individual.
(g) A county that incurs:
(1) initial computer programming costs directly related to
implementation of the requirements of subsection (e); or
(2) printing costs directly related to mailing information under
subsection (e);
shall submit an itemized statement of the costs to the department of
local government finance for reimbursement from the state. The
treasurer of state shall pay a claim approved by the department of local
government finance and submitted under this section on a warrant of
the auditor of state. However, the treasurer of state may not pay any
additional claims under this subsection after the total amount of claims
paid reaches fifty thousand dollars ($50,000).".
Renumber all SECTIONS consecutively.
(Reference is to ESB 260 as printed February 17, 2006.)