Senate Bill 121 Summary

• Amends IC 6-1.1-22.5-6 to require county treasurers in counties with populations between 400,000 and 700,000 to use provisional property tax statements if the county auditor fails to deliver the assessment abstract by March 16 of the year following the assessment date.

• Applies to property taxes based on assessment dates in 2009 or any later year in the designated population counties.

• County treasurers must provide notice of provisional statements through publication, including disclosure of the method used to determine tax liability.

• County treasurers must notify the county fiscal body immediately upon determining to use provisional statements (effective after June 30, 2009).

• Effective retroactively to January 1, 2009, with an emergency declaration included.