Removal of Penalties

In general, penalties cannot be removed. There are specific reasons outlined in Indiana law under IC 6-1.1-15-12 that will allow an objective error made by the county, to be corrected as follows:

• The description of the real property was in error.
• The assessment was against the wrong person.
• Taxes on the same property were charged more than one time in the same year.
• There was mathematical error in computing the taxes or penalties on the taxes.
• There was an error in carrying delinquent taxes forward from one tax duplicate to another.
• The taxes, as a matter of law, were illegal.
• There was a mathematical error in computing an assessment; or
• Through the error or omission by any state or county officer, the taxpayer was not given credit for the exemption or deduction permitted by law.

If the objection is based on anything other than the above, penalties will not be removed as it is illegal to do so.