MEMORANDUM
TO: All County Auditors and Treasurers
FROM: Brian Bailey, Commissioner
RE: Request for Electronic Transmission
of Property Tax Information
DATE: July 3, 2012
Introduction
On March 19,
2012, Governor Mitch Daniels signed into law Senate Enrolled Act 147 (“SEA
147”). Section 1 of SEA 147 amends IC 6-1.1-22-8.1 concerning the transmission
of statements by county treasurers and county auditors to taxpayers about
property taxes and special assessments. This memorandum addresses these
amendments, which take effect July 1, 2012.
Information that May Be
Transmitted Electronically
Under IC
6-1.1-22-8.1, as amended by SEA 147, in counties that have adopted an ordinance
permitting the transmission of property tax related matters to taxpayers by
electronic mail, a person may direct the county treasurer and county auditor to
transmit the following information by electronic mail that provides a secure
Internet link to the information:
(1)
a statement that would
otherwise be sent by the county treasurer to the person by regular mail,
including a statement that reflects installment payment due dates;
(2)
a provisional tax statement
that would otherwise be sent by the county treasurer to the person by regular
mail;
(3)
a reconciling tax statement
that would otherwise be sent by the county treasurer to the person by regular
mail; and
(4)
any other information
concerning property taxes or special assessments and that would otherwise be
sent by the county treasurer or the county auditor to the person by regular mail
before the last date the property taxes or special assessments may be paid
without becoming delinquent.
Statements that
would otherwise be sent by the county auditor to the person by regular mail
under IC 6-1.1-17-3(b) regarding solid waste management districts cannot be
transmitted by electronic mail.
Form to Request Electronic
Transmission
The form a taxpayer must complete
to request the transmission of information by electronic mail must be one
prescribed by the Department of Local Government Finance (“Department”) and may
be submitted:
(1) in person;
(2) by mail; or
(3) in an online format developed by
the county and approved by the Department.
The form is considered filed with
the county treasurer or the county auditor on the postmark date or on the date
it is electronically submitted.
County Treasurer
Duties
The county
treasurer must maintain a record that shows the following:
(1) each person to whom a statement or
other information is transmitted by electronic mail;
(2) the information included in the
statement; and
(3) whether county treasurer received
a notice that the person’s electronic mail was undeliverable.
http://www.in.gov/dlgf/files/120703_-_Bailey_-_Electronic_Transmission_Request.pdf
