(A) Definitions. For the purpose of this section, the following definitions apply unless the context clearly indicates or requires a different meaning.
AGREEMENT. A written document between the County Auditor and the taxpayer that sufficiently describes the resolution of the penalties that accrued on delinquent property taxes imposed by the county. Such written document shall be signed by the Auditor and the taxpayer and shall be in such form as required by the Department of Local Government Finance.
NEGOTIATE. Alternative arrangements for payment of the penalties that have accrued on delinquent property taxes imposed by the county through possible reduction of the penalties, entering into periodic payment arrangements with the taxpayer to pay the accrued penalties, or other such modifications as the Auditor finds acceptable under the circumstances.
PENALTIES. Defined as set forth in I.C. 6-1.1-37-10.
PERSON. A sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, or individual.
SETTLE. Receipt of adequate consideration to satisfy penalties or the negotiated portion of penalties that accrued on delinquent property taxes imposed by the county.
TAXPAYER. The person who is obligated to pay the taxes and accrued penalties for delinquent property taxes imposed by the county.
WAIVER. The extinguishment and removal of penalties from the county tax records that have accrued on delinquent property taxes imposed by the county.
(B) Auditor and Treasurer authority. The County Auditor and the County Treasurer are authorized upon the adoption of the waiver policy to take the necessary measures to implement the waiver policy within their respective offices consistent with state law and this section.
(C) Form of agreement. The Auditor, pursuant to I.C. 6-1.1-37-15, is the local government officer who is authorized to waive, negotiate, or settle penalties that have accrued against delinquent property taxes. The form and contents of the agreement shall include the following information:
(1) Description of the tax bills past due for with the penalty(ies) were imposed;
(2) Description of the manner in which delinquent tax penalty(ies) are to be waived, negotiated, or settled, as applicable;
(3) Affirmation that the County Council has adopted this waiver policy, and including this ordinance number in the agreement; and
(4) Statement that the County Auditor will provide a signed copy of the agreement to the taxpayer, or his or her representative.
(D) Tax records. Upon the agreement being satisfied and the penalties resolved, the Treasurer of the county shall be authorized to remove from the tax records the penalties that accrued on the delinquent property taxes.
(E) Non-compulsory. The Auditor of the county shall not be compelled or required to enter into any agreement with a taxpayer. The Auditor of the county shall have absolute discretion to determine whether a taxpayer has presented sufficient facts, reasons, and circumstances to justify a waiver, negotiation, or settlement of delinquent tax penalties.
(Council Ord. 2017-14, passed 10-10-2017)