Definitions

Annually after November 10 but prior to August 1 of the succeeding year, each treasurer shall make one (1) demand by registered or certified mail or in person by treasurer or by deputy, or by proof of certificate of mailing upon every resident of the county who has not paid the personal property taxes owing. [IC 6-1.1-23-1] For making this demand the treasurer shall charge the delinquent taxpayer eight dollars ($8.00) if by registered or certified mail or five dollars ($5.00) for any other manner. [IC 6-1.1-23-7] RECORD OF DEMANDS (Form 143)

A public servant who knowingly or intentionally has a pecuniary interest in or derives a profit from a contract or purchase connected with an action by the government entity served by the public servant, commits a conflict of interest, a Class D felony. [IC 35-44-1-3(a)]

The county auditor shall correct errors which may at any time be discovered in the tax duplicates for

any one or more of the following reasons:

1. The description of the real property was in error;

2. The assessment was against the wrong person;

3. Taxes on the same property were charged more than one time in the same year;

4. There was mathematical error in computing the taxes or penalties on the taxes;

5. There was an error in carrying delinquent taxes forward from one tax duplicate to another;

6. The taxes, as a matter of law, were illegal;

7. There was a mathematical error in computing an assessment; or

8. Through the error of omission by any state or county officer, the taxpayer was not given credit for an exemption or deduction permitted by law.

IC 5-13-7-6 requires each local board of finance to meet annually after the first Monday and on or before the last day of January. At the annual meeting the board of finance shall elect from the board's membership a president and secretary. The officers hold office until the officer's successors are elected and qualified. The board of finance shall also receive and review the written report of the investing officer that summarizes the county's investments during the previous year. The report must contain the name of each financial institution, governmental agency or instrumentality or other person with whom the county invested money during the previous calendar year. The board of finance is to review the overall investment policy of the county.

Read through all bankruptcy information thoroughly upon receiving it. Timely file the Proof of Claim. Failure to do so could mean a loss of money for the county. Contact county attorney with questions. Bankruptcy Trustees are good sources of information as well. Contact information for Indiana bankruptcy courts can be found at the following:

Northern District: http://www.innb.uscourts.gov
Southern District: http://www.insd.uscourts.gov

A payment to a county may be made by any of the following financial instruments that the fiscal body of the county authorizes for use:

1. Cash
2. Check
3. Bank Draft
4. Money Order
5. Bank card or credit card
6. Electronic fund transfer
7. Any other financial instrument authorized by the fiscal body

If there is a charge to the county for the use of a financial instrument, the county may collect a sum equal to the amount of the charge from the person who uses the financial instrument. If authorized by the fiscal body of the county, the county may accept payments with a bank card or credit card. However, the procedure authorized for particular type of payment must be uniformly applied to all payments of the same type. The county may contract with a bank card or credit card vendor for acceptance of bank cards or credit cards. [IC 36-1-8-11]

Whenever any county auditor, treasurer, township assessor, county assessor, or county property tax assessment board believes that any taxable tangible property has been omitted from or undervalued on the assessment rolls or the tax duplicate, for any year or years, the official or board shall give written notice, served on or transmitted by mail, to the taxpayer of the intention of the official or board to assess or to increase the assessed valuation of such property describing it in general terms. [IC 6-1.1-9-1; 6-1.1-9-2] To add omitted property to the tax duplicate after same has been delivered to the treasurer, it is suggested that the county auditor enter the assessment and the taxes thereon on a sheet in the tax duplicate following the last item of original entry in the proper taxing district. Such added items are generally known as "auditor's assessments." Collections on such "auditor's assessments" are handled in the same manner as other tax collections.

A list of approved depositories may be found on the website of the Indiana Board for Depositories at http://www.in.gov/deposit/AppDep.htm. Any questions concerning the approved status of any depository listed or whether or not a new financial institution not listed is eligible should be directed to the Treasurer of State's office at (317) 232-6386.

IC 5-13-6-3 allows counties to advance taxes to taxing units amounting to 95% of the amount such unit would get in a distribution of the taxes collected for the unit at the time of advancement. The term "taxes collected" includes property tax and license excise tax. The request for an advance tax draw must be filed at least thirty (30) days before the treasurer is required to make the advance. The Treasurer provides collection information to the Auditor and the following procedures should be followed:

1. The collections for each taxing district within the municipal corporation, as shown by the records of the county treasurer, should be multiplied by 95%.

2. Divide the answer under (1) by the total tax rate for the taxing district to obtain the factor to be used in apportioning the tax.

3. Multiply the factor by the tax rate for the fund for which the advance draw is requested, to arrive at the maximum amount which can be advanced.

4. Issue an application to pay and quietus in favor of the county treasurer for the amount to be advanced to the credit of the fund for which advanced and issue a warrant therefore in favor of the proper officer of the municipal corporation. The treasurer shall enter the advance on line 42 on the left side of the Daily Balance of Cash and Depositories and such amounts are deducted from the amount of total taxes collected shown on line 41. This will leave the total amount of taxes to be settled on line 43. It is imperative that advances be recorded by the treasurer to insure the proper amounts are distributed at Settlement.