IN HB1090 | 2012 | Regular Session

Status

Spectrum: Bipartisan Bill
Status: Enrolled on February 21 2012 - 75% progression, died in chamber
Action: 2012-03-14 - Signed by the Governor
Text: Latest bill text (Enrolled) [HTML]

Summary

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. Establishes a period during which a taxpayer who fails to make a payment under the delinquent property tax payment arrangement may not enter into another arrangement. Allows the county treasurer to extend the tax sale redemption period applicable to real property if a tract or item of real property did not sell at a tax sale and the county treasurer and the taxpayer agree to an arrangement for payment of the amount required for redemption before the expiration of the extended redemption period. Provides for cancellation of the agreement and the extension if the taxpayer fails to meet the terms of the agreement. Provides that the total amount required for redemption includes all taxes, special assessments, interest, penalties, and fees on property that accrued after the tax sale. Provides that the fiscal body of a county may adopt an ordinance authorizing the county treasurer to accept a minimum bid on real property subject to sale for delinquent taxes equal to the lesser of: (1) the delinquent taxes, penalties, and other related costs; or (2) 75% of the gross assessed value of the real property. Provides that the fiscal body of a county may adopt an ordinance to establish an property tax amnesty program and require waiver of interest and penalties added before January 1, 2012, on delinquent taxes and special assessments on real property in the county if: (1) all of the delinquent taxes and special assessments on the real property were first due and payable before January 1, 2012; and (2) before July 1, 2013, the taxpayer has paid all of these delinquent taxes and special assessments and has also paid all of the taxes and special assessments that are first due and payable after December 31, 2011. Requires the waiver of interest and penalties in these circumstances, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer.

Tracking Information

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Title

Payment of delinquent property taxes.

Sponsors


Roll Calls

2012-03-05 - House - House - House concurred in Senate amendments (Y: 92 N: 0 NV: 2 Abs: 6) [PASS]
2012-02-21 - Senate - Senate - Third reading: passed (Y: 50 N: 0 NV: 0 Abs: 0) [PASS]
2012-01-27 - House - House - Third reading: passed (Y: 92 N: 0 NV: 2 Abs: 6) [PASS]

History

DateChamberAction
2012-03-14 Signed by the Governor
2012-03-08 Signed by the President of the Senate
2012-03-07 Signed by the President Pro Tempore
2012-03-06 Signed by the Speaker
2012-03-05 House concurred in Senate amendments; Roll Call 331: yeas 92, nays 0
2012-02-21 Returned to the House with amendments
2012-02-21 Third reading: passed; Roll Call 220: yeas 50 and nays 0
2012-02-20 Senator Kenley added as first sponsor
2012-02-20 Senator Head removed as first sponsor
2012-02-20 Amendment 3 (Miller), prevailed; voice vote
2012-02-20 Second reading: amended, ordered engrossed
2012-02-13 Committee report: amend do pass, adopted
2012-02-09 Senator Randolph added as cosponsor
2012-02-09 Senators Rogers and Charbonneau added as cosponsors
2012-02-01 First reading: referred to Committee on Appropriations
2012-01-27 Representative Soliday added as coauthor
2012-01-27 Senate sponsor: Senator Head
2012-01-27 Referred to the Senate
2012-01-27 Third reading: passed; Roll Call 88: yeas 92, nays 0
2012-01-26 Representative Candelaria Reardon added as coauthor
2012-01-26 Second reading: ordered engrossed
2012-01-23 Committee report: amend do pass, adopted
2012-01-17 Representative Culver added as coauthor
2012-01-09 First reading: referred to Committee on Ways and Means
2012-01-09 Authored by Representative Friend

Indiana State Sources


Bill Comments

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