Indiana § 14-13-9-22 - Special assessments; collection procedures

§ 14-13-9-22. Special assessments; collection procedures

Sec. 22. (a) In each calendar year beginning after December 31, 2020, the county treasurer shall do the following with respect to the property tax statement of a person owning a taxable parcel subject to a special assessment imposed under section 21 of this chapter:

(1) Add the amount of the special assessment.

(2) Designate the special assessment in a manner distinct from general taxes.

(3) Indicate that the full annual assessment is due in the year the statement is sent.

(b) A special assessment imposed under section 21 of this chapter must be collected in the same manner as other special assessments are collected under IC 6-1.1. However, a delinquent special assessment is not subject to enforcement under IC 6-1.1-24 and IC 6-1.1-25. The following apply to the enforcement of a special assessment:

(1) The assessment is not the personal obligation of the owner of the taxable parcel affected by the assessment.

(2) A special assessment constitutes a lien against the taxable parcel.

(3) The lien described in subdivision (2) is superior to all other liens except tax liens and first lien mortgages.

(c) At the time of each annual tax settlement, the county treasurer shall certify to the county auditor the amount of the special assessments collected.

(d) For calendar years beginning after December 31, 2020, and ending before January 1, 2023, the county auditor shall pay the total amount of the special assessments collected by the county treasurer under this section to the commission for deposit under section 25 of this chapter. For calendar years beginning after December 31, 2022, the county auditor shall do the following:

(1) In the case of special assessments imposed under section 21(b) of this chapter, the county auditor shall pay the total amount of the special assessments collected by the county treasurer to the commission for deposit under section 25 of this chapter.

(2) In the case of a county in which the fiscal body adopts a resolution to impose special assessments under section 21(c)(2) of this chapter, the county auditor shall do the following:

(A) Retain from the special assessments collected by the county treasurer for the county's use under section 24 of this chapter an amount equal to ten percent (10%) of the amount the county could have raised through special assessments imposed under section 21(b) of this chapter.

(B) Pay the remainder of the special assessments collected by the county treasurer under this section to the commission for deposit under section 25 of this chapter.

(3) In the case of a county in which the fiscal body adopts a resolution to impose special assessments under section 21(c)(3) of this chapter, the county auditor shall do the following:

(A) Retain from the special assessments collected by the county treasurer the following amounts for the county's use under section 24 of this chapter:

(i) The total amount of the special assessments imposed under section 21(c)(3) of this chapter that exceeds the amount that the county could have raised through special assessments imposed under section 21(b) of this chapter.

(ii) An amount equal to ten percent (10%) of the amount that the county could have raised through special assessments imposed under section 21(b) of this chapter.

(B) Pay the remainder of the special assessments collected by the county treasurer under this section to the commission for deposit under section 25 of this chapter.

(e) The county auditor shall make the payments to the commission required by subsection (d) on the dates of the June and December settlement and apportionment of property taxes collected under IC 6-1.1.

As added by P.L.282-2019, SEC.8.