tax receipts

Term	Definition
tax receipts	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]

Term

Definition

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]