Recent Developments in Indiana Taxation - I.U. School of Law ...

1110 INDIANA LAW REVIEW [Vol. 40:1103
B. Other Property Tax Legislation
In 2006, the GA also did the following things, all of which became law.
1. Senate Enrolled Acts (SEA).—The GA added I.C. § 8-1.5-5-32 (effective
March 15, 2006) that allows excluded cities and towns in a county containing a
consolidated city (Marion County) to withdraw from a storm water special taxing
district created by the consolidated district. 50
The GA amended I.C. § 36-9-27-86 (effective January 1, 2006) requiring the
county auditor to deliver to the county treasurer final costs for construction or
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reconstruction of a drain within 30 days of certification to the auditor. This
amendment also requires the treasurer to mail a ditch tax statement within 15
days of receipt of the duplicate from the auditor or add a statement to the first
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property tax installment. This amendment also specifies that state or a political
subdivision which owns property is not exempt from ditch assessments. 53
Further, this amendment requires the treasurer to send a list of delinquencies for
ditch assessments on state owned property to the state land office. 54
The GA added a non-code provision (effective January 1, 2006) specifying
that Indiana is not entitled to a refund of an assessment paid by Indiana on a
notice mailed before January 1, 2006. 55
The GA amended and corrected I.C. § 6-1.1-4-28.5 (effective March 24,
2006) to specify that the monies in the PTRF may not be transferred or
reassigned to any other fund and may not be used for any purpose other than
those listed in the statute. 56
The GA amended I.C. § 6-1.1-5.5-5 (effective March 24, 2006) to require the
instructions for completing a sales disclosure form must list property tax benefits
available to the purchaser. 57
The GA amended I.C. § 6-1.1-5.5-6 (effective March 24, 2006) to state the
county auditor may not accept a conveyance document unless it is accompanied
by a sales disclosure containing all information required by section 5(a) of the
statute. 58
The GA amended I.C. § 6-1.1-8.5-8 (effective March 24, 2006) to prohibit
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local assessing officials from assessing QIP in Lake County. The GA amended
I.C. § 6-1.1-12-10.1 (effective March 24, 2006) to change the filing date for the
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over 65 years old deduction from May 10 to June 10. The GA also amended
50. 2006 Ind. Legs. Serv. P.L. 52-2006 (S.E.A. 71) § 1 (West).
51. Id. § 2.
52. Id.
53. Id.
54. Id.
55. Id. § 3.
56. 2006 Ind. Legis. Serv. P.L. 154-2006 (S.E.A. 260) § 2 (West).
57. Id. § 3.
58. Id. § 4.
59. Id. § 8.
60. Id. § 13.