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IN HB1288
Bill
Status
1/13/2015
Primary Sponsor
Milo Smith
Click for details
AI Summary
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Amends IC 6-1.1-15-11 to include corrections of errors under section 12 as triggering automatic refund procedures for property owners.
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Property owners receiving assessment or tax reductions are entitled to a credit applied to the next successive tax installment due that year.
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County auditors must refund any remaining overpayment amount to taxpayers without requiring a claim or appropriation.
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County auditors charge refunded amounts against the accounts of various taxing units responsible for the overpayment and notify the county executive.
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Notice of refund from the county auditor is treated as a claim by the taxpayer, eliminating the need for a separate formal claim filing.
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Effective July 1, 2015.
Legislative Description
Refunds after correction of assessment errors. Provides that if a property owner has a reduction in an assessment or taxes due when a county auditor corrects an error found in the tax duplicate, the owner is entitled to a credit on the next tax installment and a refund of any remaining excess without having to file a claim for a refund.
Last Action
Representative Karickhoff added as coauthor
1/27/2015