tax liability under $25.00

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tax liability under $25.00


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.