{"data":{"id":"us-in/ic-6-1.1-22.5-18","jurisdiction":"us-in","citation":"IC 6-1.1-22.5-18","heading":"Treatment of payments to determine delinquencies","body":"Sec. 18. For purposes of IC 6-1.1-24-1(a)(1):\n(1) the first installment on a provisional statement is considered to be the taxpayer's spring installment of property taxes;\n(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\n(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.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 22.5. Provisional Property Tax Statements"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-22.5-18","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"7f6003fa8249c079129c5e59356a7318ee96a1a3b42d9d4ab0e6967a9ba8d70e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-22.5-17","next":"us-in/ic-6-1.1-22.5-18.5"},"notice":"GroundRules: Original legal text. Not legal advice."}