HomeMy WebLinkAbout2026-2 ELECTRONIC PROPERTY TAX STATEMENTS202600000517
RECORDED AS PRESENTED IN
GIBBON COUNT}, INDIANA
TIM SCHURMEIER, RECORIJER
02/04/2026 11:43 AM
0.00
GIBSON COUNTY COMMISSIONERS PAGES:
RESOLUTION NO. 2026-
A RESOLUTION OF THE BOARD OF COMMISSIONERS OF GIBSON COUNTY
INDIANA
AUTHORIZING THE RECEIPT OF ELECTRONIC PROPERTY TAX STATEMENTS
WHEREAS, Indiana Code 36-1-3, which is commonly known as the "home
rule" provides that local governments (such as cities and towns) have the authority to
pass legislation not specifically prohibited by federal or state rules and regulations.
WHEREAS, this resolution supersedes all applicable Ordinances,
Resolutions, or approved Motions previously passed by the Commissioners; however,
all prior legislation (approved Motions, Resolutions, and Ordinances) not conflicted by
this Resolution shall remain in full force and effect.
WHEREAS, this legislation was passed at a meeting conducted by the
Commissioners; said meeting was in compliance with the public meetings law, which is
codified at Indiana Code 5-14-1.5.
WHEREAS, Indiana Code 6-1.1-22-8.1(2) provides that the county treasurer
shall mail or may transmit electronic statements for property tax.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF
COMMISSIONERS OF GIBSON COUNTY, INDIANA THAT:
The Treasurer or Auditor of Gibson County has authorization and option to send
electronic property tax statements in accordance with the Guidelines set forth and
prescribed by the Department of Local Government with State Form 53954 (R2/12-04).
The authorization for electronic property tax statements shall include the
following provisions:
1. Property owners may voluntarily elect to receive their property tax statements
electronically by completing State Form 53954, "Authorization for Receipt of
Electronic Property Tax Statements," and submitting the form to the County
Treasurer or County Auditor.
2. Electronic property tax statements may be transmitted by electronic mail that
provides a secure Internet link to the information, in accordance with Indiana
Code 6-1.1-22-8.1(h).
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3. For property with more than one person liable for property taxes and special
assessments, all persons liable must designate the electronic mail address for
only one individual authorized to receive the statements.
4. The County Treasurer shall maintain a record showing each person to whom a
statement or other information is transmitted by electronic mail under this
resolution, including the date of transmission.
5. Electronic transmission shall include regular property tax statements, provisional
tax statements under IC 6-1.1-22.5-6, and reconciling tax statements as
applicable.
6. Property owners who elect to receive electronic statements may revoke their
authorization at any time by notifying the County Treasurer or County Auditor in
writing.
7. The election to receive electronic property tax statements is voluntary, and
property owners who do not elect to receive electronic statements will continue to
receive statements by regular mail as required by law.
PASSED AND ADOPTED by the Board of Commissioners of Gibson County,
Indiana on February 3, 2026
GIBSON COUNTY BOARD OF COMMISSIONERS
NICK BURNS, PRESIDENT
CHUCK LEWIS, VICE PRESIDENT
KEN MWTGOMERY, COMMISSIONER
ATTEST:
MIKE WATKINS, AUDITOR
GIBSON COUNTY, INDIANA