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IN HB1637
Bill
Status
1/24/2017
Primary Sponsor
Vernon Smith
Click for details
AI Summary
House Bill No. 1637 Summary
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Amends IC 6-1.1-36-7 to eliminate personal liability for property taxes, special assessments, fees, penalties, or delinquencies after the department of local government finance cancels and removes liens on property acquired by the state, counties, cities, towns, townships, or local port authorities.
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Removes the provision stating that tax cancellation does not affect the personal liability of individuals who owned the property before it was acquired by a government entity.
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Applies to property taxes, delinquencies, fees, special assessments, and penalties assessed before or after a public entity acquires the property.
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Effective July 1, 2017.
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Does not alter provisions related to bankruptcy compromise procedures, county treasurer compromise authority, or other existing tax compromise mechanisms.
Legislative Description
Cancellation of property taxes. Eliminates the provision in current law that maintains a taxpayer's personal liability for property taxes, special assessments, fees, penalties, or other delinquencies after the department of local government finance has canceled and removed the liens for those property taxes, special assessments, fees, penalties, or other delinquencies with respect to property that is acquired by the state, a county, a city, a town, a township, or a local port authority.
Last Action
First reading: referred to Committee on Ways and Means
1/24/2017