Definitions

New tax duplicates for general property taxes are prepared each year by the county auditor, and are to be delivered to the treasurer on or before March 15, for collection of taxes during the year. When delivered to the treasurer, the duplicates show the name of each taxpayer, description of the property assessed, assessed valuation, exemptions and deductions and the taxes payable. [IC 6-1.1-22-3] General property taxes are payable in two equal installments. The first installment becomes delinquent after the tenth day of May and the second installment becomes delinquent after the tenth day of

November. Most counties now store an electronic copy of their duplicate on their server and back up to some type of offsite storage.

TAX LIABILITY UNDER TWENTY-FIVE DOLLARS ($25)

A county council may adopt an ordinance to require a person to pay his property tax liability in one (1) installment, if the tax liability for a particular year is less than twenty-five dollars ($25). If the county council has adopted such an ordinance, then whenever a tax statement mailed shows that the person's property tax liability for a year is less than twenty-five dollars ($25) for the property covered by that statement, the tax liability for that year is due in one (1) installment on May 10 of that year [IC 6-1.1-7-7 and IC 6-1.1-22-9]. The ordinance adopted by the county council should designate which property tax (real estate, personal, or mobile home) the payment applies to. A single ordinance requiring all three types to be paid by May 10 would be proper.

A taxpayer is entitled to a validated receipt upon request. When any person other than the owner pays any tax or special assessment, the treasurer shall, upon demand of such taxpayer, provide a receipt in a form prescribed or approved by the State Board of Accounts. [IC 6-1.1-22-12]

A payment to the county treasurer is considered to have been paid by the due date if the payment is:

1. received on or before the due date to the county treasurer or a collecting agent appointed by the county treasurer; or 2. deposited in the United States mail: A. properly addressed to the principal office of the county treasurer; B. with sufficient postage; and C. certified or postmarked by the United States postal services as mailed on or before the due date. 3. deposited with a nationally recognized express parcel carrier and is: A. properly addressed to the principal office of the county treasurer; and B. verified by the express parcel carrier as: (i) paid in full for final delivery; and (ii) received on or before the due date. “Postmarked” does not mean the date printed by a postage meter that affixes postage to the envelope or package containing a payment. [IC 6-1.1-37-10]

On or before July 1 of each year, the county treasurer shall certify to the county auditor, a list of real property on which either any property taxes or special assessments certified to the county auditor for collection by the county treasurer from the prior year’s spring installment or before are delinquent as determined under IC 6-1.1-37-10 or any unpaid costs from a prior tax sale. The county auditor shall maintain a list of all eligible property. The sale must take place on or after August 1 and before November 1 of each year.

The treasurer is the financial officer of the county and, as such, is vested with the authority and is charged with the duty of collecting all taxes and assessments which are payable to the county, pursuant to statute. The tax duplicates are delivered to the treasurer by the county auditor on or before March 15 of each year, listing each taxpayer, a description of the property assessed, and the amount of tax. [IC 6-1.1-22-3] General property taxes are payable at any time after the first day of January of each year, and are payable in two equal installments. The first installment becomes delinquent after the tenth day of May and the second installment becomes delinquent after the tenth day of November unless collection date is impacted by a weekend or a holiday.

The term of office is fixed at four years and no person is eligible to the office of treasurer more than eight years in any period in twelve years. (Article 6, Section 2, Indiana Constitution)

No person shall be elected or appointed as a treasurer who is not an elector of the county, nor who has not been an inhabitant thereof, during one year next preceding appointment. (Article 6, Section 4, Indiana Constitution) Each treasurer must reside within his/her respective county and shall keep his/her respective office at such place therein, and perform such duties, as directed by law. [Article 6, Section 6, Indiana Constitution)

Every public officer in this state, who receives or distributes public funds, shall keep a cash book wherein there shall be entered daily, by item, all receipts of public funds. The cash book shall be balanced daily, shall show funds on hand at the close of each day, and shall be a public record open to public inspection. [IC 5-13-5-1] The Treasurer's Daily Balance of Cash and Depositories, Form 47, is the record prescribed to enable the treasurer to comply with IC 5-13-5-1. It reflects the daily receipts and disbursements, total amount of cash and investments on hand, and a proof of the financial condition of the office at the close of each day. The record is designed to be posted "daily," with a separate page for each day. The left side of the page shows the total amount of money for which the treasurer is accountable (charges) and the right side of the page shows the money on deposit, invested or on hand (credits), as proof of the financial condition.