Indiana § 32-21-2-13 - Conveyances dividing single property tax tracts into multiple parcels; requirements for recording
Full text of Indiana Indiana Code § 32-21-2-13 — Conveyances dividing single property tax tracts into multiple parcels; requirements for recording, with citation guidance and answers to common questions.
§ 32-21-2-13. Conveyances dividing single property tax tracts into multiple parcels; requirements for recording
Sec. 13. (a) Except as provided in subsection (c), if the auditor of the county or the township assessor (if any) under IC 6-1.1-5-9 and IC 6-1.1-5-9.1 determines it necessary, an instrument transferring fee simple title to less than the whole of a tract that will result in the division of the tract into at least two (2) parcels for property tax purposes may not be recorded unless the auditor or township assessor is furnished a drawing or other reliable evidence of the following:
(1) The number of acres in each new tax parcel being created.
(2) The existence or absence of improvements on each new tax parcel being created.
(3) The location within the original tract of each new tax parcel being created.
(b) Any instrument that is accepted for recording and placed of record that bears the endorsement required by IC 36-2-11-14 is presumed to comply with this section.
(c) If the duties of the township assessor have been transferred to the county assessor as described in IC 6-1.1-1-24, a reference to the township assessor in this section is considered to be a reference to the county assessor.
[Pre-2002 Recodification Citation: 32-1-2-37(b).]
As added by P.L.2-2002, SEC.6. Amended by P.L.219-2007, SEC.100; P.L.146-2008, SEC.673.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 32-21-2-13
What does Indiana Code § 32-21-2-13 cover?
Section 32-21-2-13 ("Conveyances dividing single property tax tracts into multiple parcels; requirements for recording") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 32-21-2-13?
A common citation format is "Indiana Code § 32-21-2-13" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 32-21-2-13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.