Section 6-1.1-22.5-18 - Treatment of payments to determine delinquencies For purposes of IC 6-1.1-24-1(a)(1):
(1) the first installment on a provisional statement is considered to be the taxpayer's spring installment of property taxes;(2) except as provided in subdivision (3) or section 18.5 of this chapter, payment on a reconciling statement is considered to be due before the due date of the first installment of property taxes payable in the following year; and(3) payment on a reconciling statement described in section 12(b) of this chapter is considered to be the taxpayer's fall installment of property taxes.As added by P.L. 1-2004, SEC.37 and P.L. 23-2004, SEC.40. Amended by P.L. 219-2007, SEC.68; P.L. 146-2008, SEC.255.