2019 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 47. County Option Allocation of Property Taxes Paid on Property Transferred by Certain Entities
6-1.1-47-6. Annual reports to county auditor
Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county for a year, each transferring entity that is located in the county shall transmit a report to the county auditor before February 1 of the assessment year in the manner prescribed by the county auditor that provides the information specified in subsection (b) for each eligible transfer of real property by the transferring entity:
(1) on or after the later of:
(A) the date on which the ordinance adopted under section 2 of this chapter became effective in the county; or
(B) January 1 of the fifth year immediately preceding the year in which the report is due; and
(2) before January 1 of the year in which the report is due.
(b) For each eligible transfer of real property included in a report required under subsection (a), a transferring entity shall furnish the following information:
(1) The date on which the real property was transferred.
(2) The person to whom the transferring entity transferred the real property.
(3) The street address of the real property, if any.
(4) The key number of the real property.
As added by P.L.110-2017, SEC.2.
