Ind. Code § 6-1.1-5-5

Current through P.L. 171-2024

Section 6-1.1-5-5 - Change of ownership; partition; apportionment of assessed value and delinquent taxes

If a division, partition, or change of ownership of any real property is made by conveyance, sale, devise, or descent, the county auditor, except as provided in sections 5.5 and 9 of this chapter and IC 6-1.1-2-4, shall transfer the real property on the last assessment list. In addition, the auditor, except as provided in sections 5.5 and 9 of this chapter, shall apportion the assessed value of the real property and all delinquent taxes on the real property among the several owners.

IC 6-1.1-5-5

Pre-1975 Property Tax Recodification Citation: 6-1-27-9.

(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by Acts1979 , P.L. 48, SEC.4; P.L. 51-1997, SEC.2.