Property Tax Clearance Schedule Form

 

Please click the purple title above to print off a blank form.  The form needs to be completely filled out before it is brought into our office.  Below is the Indiana Code for a new or renewal of a liquor license.

 

IC 7.1-3-21-15

Sec. 15. (a) The commission shall not issue, renew, or transfer a wholesaler, retailer, dealer, or other permit of any type if the applicant: (1) is seeking a renewal and the applicant has not paid all the property taxes under IC 6-1.1 and the innkeeper’s tax under IC 6-9 that are due currently; (2) is seeking a transfer and the applicant has not paid all the property taxes under IC 6-1.1 and innkeeper’s tax under IC 6-9 for the assessment periods during which the transferor held the permit; (3) is seeking a renewal or transfer and is at least thirty (30) days delinquent in remitting state gross retail taxes under IC 6-2.5 or withholding taxes required to be remitted under IC 6-3-4; or (4) is on the most recent tax warrant list supplied to the commission by the department of state revenue.

(b) The commission shall issue, renew, or transfer a permit that the commission denied under subsection (a) when the appropriate one (1) of the following occurs: (1) The person, if seeking a renewal, provides to the commission a statement from the county treasurer of the county in which the property of the applicant was assessed indicating that all the property taxes under IC 6-1.1 and, in a county where the county treasurer collects the innkeeper’s tax, the innkeeper’s tax under IC 6-9 that were delinquent have been paid. (2) The person, if seeking a transfer of ownership, provides to the commission a statement from the county treasurer of the county in which the property of the transferor was assessed indicating that all the property taxes under IC 6-1.1 and, in a county where the county treasurer collects the innkeeper’s tax, the innkeeper’s tax under IC 6-9 have been paid for the assessment periods during which the transferor held the permit. (3) The person provides to the commission a statement from the commissioner of the department of state revenue indicating that the person’s tax warrant has been satisfied, including any delinquency in innkeeper’s tax if the state collects the innkeeper’s tax for the county in which the person seeks the permit. (4) The commission receives a notice from the commissioner of the department of state revenue under IC 6-8.1-8-2(k). (5) The commission receives a notice from the commissioner of the department of state revenue stating that the state gross retail and withholding taxes described in subsection (a)(3) have been remitted to the department.

(c) An applicant may not be considered delinquent in the payment of listed taxes if the applicant has filed a proper protest under IC 6-8.1-5-1 contesting the remittance of those taxes. The applicant shall be considered delinquent in the payment of those taxes if the applicant does not remit the taxes owed to the state department of revenue after the later of the following: (1) The expiration of the period in which the applicant may appeal the listed tax to the tax court, in the case of an applicant who does not file a timely appeal of the listed tax. (2) When a decision of the tax court concerning the applicant’s appeal of the listed tax becomes final, in the case of an applicant who files a timely appeal of the listed tax.

(d) The commission may require that an applicant for the issuance, renewal, or transfer of a wholesaler’s, retailer’s, or dealer’s, or other permit of any type furnish proof of the payment of a listed tax (as defined by IC 6-8.1-1-1), tax warrant, or taxes imposed by IC 6-1.1. As added by P.L.57-1984, SEC.11. Amended by P.L.23-1986, SEC.15; P.L.6-1987, SEC.15; P.L.332-1989(ss), SEC.40; P.L.64-1990, SEC.5; P.L.106-1995, SEC.15; P.L.224-2005, SEC.17; P.L.172-2011, SEC.112; P.L.293-2013(ts), SEC.37.