County Commissioner Ordinance -December 2007-7:�
ORDINANCE NO. 2007 - �
AN ORDINANCE PROVIDING FOR APPLICATION OF THE 2007 ADDITIONAL HOMESTEAD
CREDIT FIRST AGAINST ANY DELINQUENT PROPERTY TAXES
WHEREAS, Public Law 234-2007, Section 300, provides for an
additional 2007 homestead credit, to be paid as a refund as provided
by thac Public Law; and
WHEREAS, Public Law 234-2007, Section 300, authorizes a county
legislative body to adopc an ordinance providing that the amount of
the refund sha11 be applied first against any delinquent oroperty
taxes owed in the county by the taxpayer;
NOW, THEREFORE, BE ZT ORDAZNED by the Board oi Councy
Commissioners of Gibson County, Indiana as follows:
Section 1.
credit determined
`irsc againsL any
thac taxpayer.
The amount of [he additional 2007 homestead
for taxpayers in Gibson County shall be applied
delinquent proper�y �axes owed in. Gibson County by
Seccion 2. Prior to issuing a warrant for or auchorizing
disbursement by electronic transfer of an additional homestead credi�
refund, the County Auditor and County Treasurer shall search the
records of delinquent prooerty taxes and determine whether any
�axpayer who is entitled �o a homestead credic refund owes any
deiinquent property taxes.
Seccion 3. After applying the additional 2007 homestead
credit refund to any delinquent property taxes owed by the taxpayer,
the remainder of the refund, if any, shall be paid or transmitted as
provided by Public Law 234-2007.
This Ordinance shall be effective uoon its oassage.
This Ordinance adopted this 18`" day of December, 2007.
SHERRELL MARGIN•T, P sid��t
i
DON WHZTEH D, Member
ROBERT TOWNSEND. Member
ATT�ST:
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� BY KEY �b ounty Auditor
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