Bill Text: IN HB1244 | 2011 | Regular Session | Introduced
Bill Title: Local government.
Spectrum: Bipartisan Bill
Status: (Enrolled - Dead) 2011-04-26 - Senate advisors appointed: Charbonneau and Hume [HB1244 Detail]
Download: Indiana-2011-HB1244-Introduced.html
Citations Affected: IC 6-1.1-24-1.2.
Synopsis: Payment plan to remove property from tax sale. Applies
statewide the authority that currently applies only in Lake County
allowing the county auditor to remove real property from a tax sale if
the county treasurer and the taxpayer agree to a mutually satisfactory
arrangement for the payment of the delinquent taxes.
Effective: Upon passage.
January 12, 2011, read first time and referred to Committee on Local Government.
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
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
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) delinquent taxes and special assessments due before the date the list on which the property appears was certified under section 1 of this chapter; and
(2) penalties due on the delinquency, interest, and costs directly attributable to the tax sale;
have been paid in full.
(b) A county treasurer may accept partial payments of delinquent property taxes, assessments, penalties, interest, or costs under subsection (a) after the list of real property is certified under section 1 of this chapter. However a partial payment does not remove a tract or an item from the list certified under section 1 of this chapter unless the taxpayer complies with subsection (a) or (c) before the date of the tax
sale.
(c) The county auditor in a county having a population of more than
four hundred thousand (400,000) but less than seven hundred thousand
(700,000) may remove a tract or an item of real property from the list
certified under section 1 of this chapter before the tax sale if the county
treasurer and the taxpayer agree to a mutually satisfactory arrangement
for the payment of the delinquent taxes.
(d) The county treasurer may remove the tract or item from the list
certified under section 1 of this chapter if the arrangement described in
subsection (c):
(1) is in writing;
(2) is signed by the taxpayer; and
(3) requires the taxpayer to pay the delinquent taxes in full within
one (1) year of the date the agreement is signed.
(e) If the taxpayer fails to make a payment under the arrangement
described in subsection (c), the county auditor shall immediately place
the tract or item of real property on the list of real property eligible for
sale at a tax sale.
(f) If the tract or item of real property subject to a payment
arrangement is within the jurisdiction of a:
(1) city having a population of more than ninety thousand
(90,000) but less than one hundred five thousand (105,000);
(2) city having a population of more than thirty-two thousand
(32,000) but less than thirty-two thousand eight hundred (32,800);
or
(3) city having a population of more than seventy-five thousand
(75,000) but less than ninety thousand (90,000);
the county auditor shall notify the mayor of the city of the arrangement.
