Chapter 22.5. Provisional Property Tax Statements

Chapter 22.5. Provisional Property Tax Statements

6-1.1-22.5-0.1. Application of certain amendments to chapter
6-1.1-22.5-1. "Commissioner"
6-1.1-22.5-2. "Provisional statement"
6-1.1-22.5-3. "Property taxes"
6-1.1-22.5-4. "Reconciling statement"
6-1.1-22.5-5. "Tax liability"
6-1.1-22.5-6. Use of provisional statement authorized; notice to taxpayers and county fiscal body; transmitting of statement by electronic mail
6-1.1-22.5-6.5. Use of provisional statement for cross-county area
6-1.1-22.5-7. Waiver by department of local government finance of use of provisional statement; procedure
6-1.1-22.5-8. Form of provisional statement; information to be shown on statement; adjustments to tax liability
6-1.1-22.5-9. Tax due dates; deadline to send statements; amounts due; mailing of statement sent by electronic mail but not received; petition to extend deadline
6-1.1-22.5-10. Notice of tax rates for reconciling statement
6-1.1-22.5-11. Notice and transmission of reconciling statements by county treasurer
6-1.1-22.5-12. Form of reconciling statement; information to be included on statement; request by county treasurer to issue reconciling statement adjusting second installment; use of electronic mail
6-1.1-22.5-13. Payments to be made to county treasurer
6-1.1-22.5-14. Settlement and distribution of tax collections; separate general fund account for penalties; use of fund
6-1.1-22.5-15. Interest on undistributed tax collections
6-1.1-22.5-16. Applicability of review and appeal procedures to provisional and reconciling statements
6-1.1-22.5-17. Applicability of penalties to provisional and reconciling statements
6-1.1-22.5-18. Treatment of payments to determine delinquencies
6-1.1-22.5-18.5. Installment payments; tax due on reconciliation statement
6-1.1-22.5-19. Supplementary effect of other provisions
6-1.1-22.5-20. Department of local government finance emergency rules to take into account certain real property assessment changes
6-1.1-22.5-21. Use of parcel carrier to send documents

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