Indiana 2022 Regular Session

Indiana Senate Bill SB0357 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	ES0357.1
	2	+	February 10, 2022
	3	+	ENGROSSED
	4	+	SENATE BILL No. 357
	5	+	_____
	6	+	DIGEST OF SB 357 (Updated February 9, 2022 11:14 am - DI 137)
	7	+	Citations Affected: IC 6-1.1; IC 29-1; IC 32-21; IC 36-2.
	8	+	Synopsis: Acceptance of electronic conveyance documents. Effective
	9	+	January 1, 2024, provides that a county recorder, auditor, or assessor
	10	+	may not refuse to accept or endorse a document because the document
	11	+	is an electronic document. Provides that certain recording requirements
	12	+	do not apply to a military discharge, a survey of real property, or a plat
	13	+	of real property. Provides that if a county auditor has not collected the
	14	+	recording fee for a tax deed, the county recorder shall collect the
	15	+	recording fee when the tax deed is recorded. Requires the county
	16	+	auditor to use revenue collected for endorsing documents for the
	17	+	maintenance of property tax records (instead of platbooks). Makes
	18	+	conforming amendments.
	19	+	Effective: July 1, 2022.
	20	+	Brown L, Gaskill, Bassler
	21	+	(HOUSE SPONSORS — ENGLEMAN, TORR)
	22	+	January 11, 2022, read first time and referred to Committee on Judiciary.
	23	+	January 20, 2022, amended, reported favorably — Do Pass.
	24	+	January 24, 2022, read second time, amended, ordered engrossed.
	25	+	January 25, 2022, engrossed. Read third time, passed. Yeas 46, nays 0.
	26	+	HOUSE ACTION
	27	+	February 1, 2022, read first time and referred to Committee on Local Government.
	28	+	February 10, 2022, amended, reported — Do Pass.
	29	+	ES 357—LS 6911/DI 87 February 10, 2022
1	30		Second Regular Session of the 122nd General Assembly (2022)
2	31		PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
3	32		Constitution) is being amended, the text of the existing provision will appear in this style type,
4	33		additions will appear in this style type, and deletions will appear in this style type.
5	34		Additions: Whenever a new statutory provision is being enacted (or a new constitutional
6	35		provision adopted), the text of the new provision will appear in this style type. Also, the
7	36		word NEW will appear in that style type in the introductory clause of each SECTION that adds
8	37		a new provision to the Indiana Code or the Indiana Constitution.
9	38		Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
10	39		between statutes enacted by the 2021 Regular Session of the General Assembly.
11		-	SENATE ENROLLED ACT No. 357
12		-	AN ACT to amend the Indiana Code concerning local government.
	40	+	ENGROSSED
	41	+	SENATE BILL No. 357
	42	+	A BILL FOR AN ACT to amend the Indiana Code concerning local
	43	+	government.
13	44		Be it enacted by the General Assembly of the State of Indiana:
14		-	SECTION 1. IC 6-1.1-5-4 IS AMENDED TO READ AS
15		-	FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 4. (a) Except as
16		-	provided in section 9 of this chapter, the county auditor shall keep a
17		-	transfer book, arranged by townships, cities, and towns. In the transfer
18		-	book he the county auditor shall enter a description, for the purpose
19		-	of taxation, of land that is conveyed by deed or partition, the date of the
20		-	conveyance, the names of the parties, and the post office address of the
21		-	grantee.
22		-	(b) In addition, the county auditor shall endorse on the deed or
23		-	instrument of conveyance the words "duly entered for taxation subject
24		-	to final acceptance for transfer", "not taxable", "has already been listed
25		-	for taxation", or "duly entered for taxation". The deed or instrument
26		-	must include on its face the post office address of the grantee.
27		-	(c) After December 31, 2023, a county auditor may not refuse to
28		-	endorse a deed or instrument of conveyance because the deed or
29		-	instrument is an electronic document.
30		-	SECTION 2. IC 6-1.1-5.5-3, AS AMENDED BY P.L.159-2020,
31		-	SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
32		-	JULY 1, 2022]: Sec. 3. (a) For purposes of this section, "party"
33		-	includes:
34		-	(1) a seller of property that is exempt under the seller's ownership;
35		-	or
36		-	SEA 357 — Concur 2
37		-	(2) a purchaser of property that is exempt under the purchaser's
38		-	ownership;
39		-	from property taxes under IC 6-1.1-10.
40		-	(b) Subject to subsections (g) and (h), before filing a conveyance
41		-	document with the county auditor under IC 6-1.1-5-4, all the parties to
42		-	the conveyance must do the following:
43		-	(1) Complete and sign a sales disclosure form as prescribed by the
44		-	department of local government finance under section 5 of this
45		-	chapter. All the parties may sign one (1) form, or if all the parties
46		-	do not agree on the information to be included on the completed
47		-	form, each party may sign and file a separate form. For
48		-	conveyance transactions involving more than two (2) parties, one
49		-	(1) transferor and one (1) transferee signing the sales disclosure
50		-	form is sufficient.
51		-	(2) Before filing a sales disclosure form with the county auditor,
52		-	submit the sales disclosure form to the county assessor. The
53		-	county assessor must review the accuracy and completeness of
54		-	each sales disclosure form submitted immediately upon receipt of
55		-	the form and, if the form is accurate and complete, stamp or
56		-	otherwise approve the form as eligible for filing with the county
57		-	auditor and return the form to the appropriate party for filing with
58		-	the county auditor. If multiple forms are filed in a short period,
59		-	the county assessor shall process the forms as quickly as possible.
60		-	For purposes of this subdivision, a sales disclosure form is
61		-	considered to be accurate and complete if:
62		-	(A) the county assessor does not have substantial evidence
63		-	when the form is reviewed under this subdivision that
64		-	information in the form is inaccurate; and
65		-	(B) both of the following conditions are satisfied:
66		-	(i) The form contains the information required by section
67		-	5(a)(1) through 5(a)(16) of this chapter as that section
68		-	applies to the conveyance transaction, subject to the
69		-	obligation of a party to furnish or correct that information in
70		-	the manner required by and subject to the penalty provisions
71		-	of section 12 of this chapter. The form may not be rejected
72		-	for failure to contain information other than that required by
73		-	section 5(a)(1) through 5(a)(16) of this chapter.
74		-	(ii) The form is submitted to the county assessor in a format
75		-	usable to the county assessor.
76		-	(3) File the sales disclosure form with the county auditor.
77		-	(4) After December 31, 2023, a county assessor or county
78		-	auditor may not refuse to accept a sales disclosure form for
79		-	SEA 357 — Concur 3
80		-	filing because the sales disclosure form is an electronic
81		-	document.
82		-	(c) The auditor shall review each sales disclosure form and process
83		-	any deduction for which the form serves as an application under
84		-	IC 6-1.1-12-44. The auditor shall forward each sales disclosure form
85		-	to the county assessor. The county assessor shall verify the assessed
86		-	valuation of the property for the assessment date to which the
87		-	application applies and transmit that assessed valuation to the auditor.
88		-	The county assessor shall retain the forms for five (5) years. The county
89		-	assessor shall forward the sales disclosure form data to the department
90		-	of local government finance in an electronic format specified by the
91		-	department of local government finance on or before April 1 in a year
92		-	ending before January 1, 2016, and on or before February 1 in a year
93		-	beginning after December 31, 2015. The county assessor shall forward
94		-	a copy of the sales disclosure forms to the township assessors in the
95		-	county. The department of local government finance shall make sales
96		-	disclosure form data received from a county assessor available to the
97		-	legislative services agency. The forms may be used by the county
98		-	assessing officials, the department of local government finance, and the
99		-	legislative services agency for the purposes established in
100		-	IC 6-1.1-4-13.6, sales ratio studies, equalization, adoption of rules
101		-	under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized
102		-	purpose.
103		-	(d) In a county containing a consolidated city, the auditor shall
104		-	review each sales disclosure form and process any deduction for which
105		-	the form serves as an application under IC 6-1.1-12-44. The auditor
106		-	shall forward the sales disclosure form to the appropriate township
107		-	assessor (if any). The township assessor shall verify the assessed
108		-	valuation of the property for the assessment date to which the
109		-	application applies and transmit that assessed valuation to the auditor.
110		-	The township or county assessor shall forward the sales disclosure form
111		-	to the department of local government finance in an electronic format
112		-	specified by the department of local government finance. The
113		-	department of local government finance shall make sales disclosure
114		-	form data received from a township or county assessor available to the
115		-	legislative services agency. The forms may be used by the county
116		-	assessing officials, the county auditor, the department of local
117		-	government finance, and the legislative services agency for the
118		-	purposes established in IC 6-1.1-4-13.6, sales ratio studies,
119		-	equalization, adoption of rules under IC 6-1.1-31-3 and IC 6-1.1-31-6,
120		-	and any other authorized purpose.
121		-	(e) If a sales disclosure form includes the telephone number or
122		-	SEA 357 — Concur 4
123		-	Social Security number of a party, the telephone number or Social
124		-	Security number is confidential.
125		-	(f) County assessing officials, county auditors, and other local
126		-	officials may not establish procedures or requirements concerning sales
127		-	disclosure forms that substantially differ from the procedures and
128		-	requirements of this chapter.
129		-	(g) Except as provided in subsection (h), a separate sales disclosure
130		-	form is required for each parcel conveyed, regardless of whether more
131		-	than one (1) parcel is conveyed under a single conveyance document.
132		-	(h) Only one (1) sales disclosure form is required for the
133		-	conveyance under a single conveyance document of two (2) or more
134		-	contiguous parcels located entirely within a single taxing district.
135		-	SECTION 3. IC 6-1.1-25-20, AS AMENDED BY P.L.247-2015,
	45	+	1 SECTION 1. IC 6-1.1-5-4 IS AMENDED TO READ AS
	46	+	2 FOLLOWS [EFFECTIVE JULY 1, 2022]: Sec. 4. (a) Except as
	47	+	3 provided in section 9 of this chapter, the county auditor shall keep a
	48	+	4 transfer book, arranged by townships, cities, and towns. In the transfer
	49	+	5 book he the county auditor shall enter a description, for the purpose
	50	+	6 of taxation, of land that is conveyed by deed or partition, the date of the
	51	+	7 conveyance, the names of the parties, and the post office address of the
	52	+	8 grantee.
	53	+	9 (b) In addition, the county auditor shall endorse on the deed or
	54	+	10 instrument of conveyance the words "duly entered for taxation subject
	55	+	11 to final acceptance for transfer", "not taxable", "has already been listed
	56	+	12 for taxation", or "duly entered for taxation". The deed or instrument
	57	+	13 must include on its face the post office address of the grantee.
	58	+	14 (c) After December 31, 2023, a county auditor may not refuse to
	59	+	15 endorse a deed or instrument of conveyance because the deed or
	60	+	16 instrument is an electronic document.
	61	+	17 SECTION 2. IC 6-1.1-5.5-3, AS AMENDED BY P.L.159-2020,
	62	+	ES 357—LS 6911/DI 87 2
	63	+	1 SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	64	+	2 JULY 1, 2022]: Sec. 3. (a) For purposes of this section, "party"
	65	+	3 includes:
	66	+	4 (1) a seller of property that is exempt under the seller's ownership;
	67	+	5 or
	68	+	6 (2) a purchaser of property that is exempt under the purchaser's
	69	+	7 ownership;
	70	+	8 from property taxes under IC 6-1.1-10.
	71	+	9 (b) Subject to subsections (g) and (h), before filing a conveyance
	72	+	10 document with the county auditor under IC 6-1.1-5-4, all the parties to
	73	+	11 the conveyance must do the following:
	74	+	12 (1) Complete and sign a sales disclosure form as prescribed by the
	75	+	13 department of local government finance under section 5 of this
	76	+	14 chapter. All the parties may sign one (1) form, or if all the parties
	77	+	15 do not agree on the information to be included on the completed
	78	+	16 form, each party may sign and file a separate form. For
	79	+	17 conveyance transactions involving more than two (2) parties, one
	80	+	18 (1) transferor and one (1) transferee signing the sales disclosure
	81	+	19 form is sufficient.
	82	+	20 (2) Before filing a sales disclosure form with the county auditor,
	83	+	21 submit the sales disclosure form to the county assessor. The
	84	+	22 county assessor must review the accuracy and completeness of
	85	+	23 each sales disclosure form submitted immediately upon receipt of
	86	+	24 the form and, if the form is accurate and complete, stamp or
	87	+	25 otherwise approve the form as eligible for filing with the county
	88	+	26 auditor and return the form to the appropriate party for filing with
	89	+	27 the county auditor. If multiple forms are filed in a short period,
	90	+	28 the county assessor shall process the forms as quickly as possible.
	91	+	29 For purposes of this subdivision, a sales disclosure form is
	92	+	30 considered to be accurate and complete if:
	93	+	31 (A) the county assessor does not have substantial evidence
	94	+	32 when the form is reviewed under this subdivision that
	95	+	33 information in the form is inaccurate; and
	96	+	34 (B) both of the following conditions are satisfied:
	97	+	35 (i) The form contains the information required by section
	98	+	36 5(a)(1) through 5(a)(16) of this chapter as that section
	99	+	37 applies to the conveyance transaction, subject to the
	100	+	38 obligation of a party to furnish or correct that information in
	101	+	39 the manner required by and subject to the penalty provisions
	102	+	40 of section 12 of this chapter. The form may not be rejected
	103	+	41 for failure to contain information other than that required by
	104	+	42 section 5(a)(1) through 5(a)(16) of this chapter.
	105	+	ES 357—LS 6911/DI 87 3
	106	+	1 (ii) The form is submitted to the county assessor in a format
	107	+	2 usable to the county assessor.
	108	+	3 (3) File the sales disclosure form with the county auditor.
	109	+	4 (4) After December 31, 2023, a county assessor or county
	110	+	5 auditor may not refuse to accept a sales disclosure form for
	111	+	6 filing because the sales disclosure form is an electronic
	112	+	7 document.
	113	+	8 (c) The auditor shall review each sales disclosure form and process
	114	+	9 any deduction for which the form serves as an application under
	115	+	10 IC 6-1.1-12-44. The auditor shall forward each sales disclosure form
	116	+	11 to the county assessor. The county assessor shall verify the assessed
	117	+	12 valuation of the property for the assessment date to which the
	118	+	13 application applies and transmit that assessed valuation to the auditor.
	119	+	14 The county assessor shall retain the forms for five (5) years. The county
	120	+	15 assessor shall forward the sales disclosure form data to the department
	121	+	16 of local government finance in an electronic format specified by the
	122	+	17 department of local government finance on or before April 1 in a year
	123	+	18 ending before January 1, 2016, and on or before February 1 in a year
	124	+	19 beginning after December 31, 2015. The county assessor shall forward
	125	+	20 a copy of the sales disclosure forms to the township assessors in the
	126	+	21 county. The department of local government finance shall make sales
	127	+	22 disclosure form data received from a county assessor available to the
	128	+	23 legislative services agency. The forms may be used by the county
	129	+	24 assessing officials, the department of local government finance, and the
	130	+	25 legislative services agency for the purposes established in
	131	+	26 IC 6-1.1-4-13.6, sales ratio studies, equalization, adoption of rules
	132	+	27 under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized
	133	+	28 purpose.
	134	+	29 (d) In a county containing a consolidated city, the auditor shall
	135	+	30 review each sales disclosure form and process any deduction for which
	136	+	31 the form serves as an application under IC 6-1.1-12-44. The auditor
	137	+	32 shall forward the sales disclosure form to the appropriate township
	138	+	33 assessor (if any). The township assessor shall verify the assessed
	139	+	34 valuation of the property for the assessment date to which the
	140	+	35 application applies and transmit that assessed valuation to the auditor.
	141	+	36 The township or county assessor shall forward the sales disclosure form
	142	+	37 to the department of local government finance in an electronic format
	143	+	38 specified by the department of local government finance. The
	144	+	39 department of local government finance shall make sales disclosure
	145	+	40 form data received from a township or county assessor available to the
	146	+	41 legislative services agency. The forms may be used by the county
	147	+	42 assessing officials, the county auditor, the department of local
	148	+	ES 357—LS 6911/DI 87 4
	149	+	1 government finance, and the legislative services agency for the
	150	+	2 purposes established in IC 6-1.1-4-13.6, sales ratio studies,
	151	+	3 equalization, adoption of rules under IC 6-1.1-31-3 and IC 6-1.1-31-6,
	152	+	4 and any other authorized purpose.
	153	+	5 (e) If a sales disclosure form includes the telephone number or
	154	+	6 Social Security number of a party, the telephone number or Social
	155	+	7 Security number is confidential.
	156	+	8 (f) County assessing officials, county auditors, and other local
	157	+	9 officials may not establish procedures or requirements concerning sales
	158	+	10 disclosure forms that substantially differ from the procedures and
	159	+	11 requirements of this chapter.
	160	+	12 (g) Except as provided in subsection (h), a separate sales disclosure
	161	+	13 form is required for each parcel conveyed, regardless of whether more
	162	+	14 than one (1) parcel is conveyed under a single conveyance document.
	163	+	15 (h) Only one (1) sales disclosure form is required for the
	164	+	16 conveyance under a single conveyance document of two (2) or more
	165	+	17 contiguous parcels located entirely within a single taxing district.
	166	+	18 SECTION 3. IC 6-1.1-25-20, AS AMENDED BY P.L.247-2015,
	167	+	19 SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	168	+	20 JULY 1, 2022]: Sec. 20. A county auditor who executes a tax deed
	169	+	21 under this chapter shall provide a copy of the tax deed to the grantee.
	170	+	22 The county auditor shall may collect from the grantee the appropriate
	171	+	23 recording fee set forth in IC 36-2-7-10 on behalf of the county recorder
	172	+	24 and submit the tax deed directly to the county recorder for recording.
	173	+	25 The county recorder shall record the tax deed in the deed records and
	174	+	26 provide the recorded tax deed to the grantee in the normal course of
	175	+	27 business. If the recording fee has not been collected by the county
	176	+	28 auditor, the county recorder shall collect the recording fee set forth
	177	+	29 in IC 36-2-7-10 when the tax deed is recorded.
	178	+	30 SECTION 4. IC 29-1-7-23, AS AMENDED BY P.L.56-2020,
	179	+	31 SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	180	+	32 JULY 1, 2022]: Sec. 23. (a) When a person dies, the person's real and
	181	+	33 personal property passes to persons to whom it is devised by the
	182	+	34 person's last will or, in the absence of such disposition, to the persons
	183	+	35 who succeed to the person's estate as the person's heirs; but it shall be
	184	+	36 subject to the possession of the personal representative and to the
	185	+	37 election of the surviving spouse and shall be chargeable with the
	186	+	38 expenses of administering the estate, the payment of other claims and
	187	+	39 the allowances under IC 29-1-4-1, except as otherwise provided in
	188	+	40 IC 29-1.
	189	+	41 (b) A person may sign and record an affidavit to establish prima
	190	+	42 facie evidence of the passage of real estate title to distributees under
	191	+	ES 357—LS 6911/DI 87 5
	192	+	1 this section. An affidavit under this section may contain the following
	193	+	2 information:
	194	+	3 (1) The decedent's name and date of death.
	195	+	4 (2) A statement of the affiant's relationship to the decedent.
	196	+	5 (3) A description of how the following deeds or other instruments
	197	+	6 vested in the decedent an ownership or leasehold interest in real
	198	+	7 property, with a cross-reference if applicable, under
	199	+	8 IC 36-2-7-10(l) to each deed or other instrument:
	200	+	9 (A) Deeds or other instruments recorded in the office of the
	201	+	10 recorder where the real property is located.
	202	+	11 (B) Deeds or other instruments that disclose a title transaction
	203	+	12 (as defined in IC 32-20-2-7).
	204	+	13 (4) The legal description of the conveyed real property as it
	205	+	14 appears in instruments described in subdivision (3).
	206	+	15 (5) The names of all distributees known to the affiant.
	207	+	16 (6) An explanation of how each interest in the real property
	208	+	17 passed upon the decedent's death to each distributee by:
	209	+	18 (A) intestate succession under IC 29-1-2-1; or
	210	+	19 (B) the decedent's last will and testament that has been
	211	+	20 admitted to probate under section 13 of this chapter, with
	212	+	21 references to:
	213	+	22 (i) the name and location of the court that issued the order
	214	+	23 admitting the will to probate; and
	215	+	24 (ii) the date when the court admitted the decedent's will to
	216	+	25 probate.
	217	+	26 (7) An explanation of how any fractional interests in the real
	218	+	27 property that may have passed to multiple distributees were
	219	+	28 calculated and apportioned.
	220	+	29 (c) Upon presentation of an affidavit described in subsection (b), the
	221	+	30 auditor of the county where the real property described in the affidavit
	222	+	31 is located must endorse the affidavit as an instrument that is exempt
	223	+	32 from the requirements to file a sales disclosure form and must enter the
	224	+	33 names of the distributees shown on the affidavit on the tax duplicate on
	225	+	34 which the real property is transferred, assessed, and taxed under
	226	+	35 IC 6-1.1-5-7. After December 31, 2023, an auditor may not refuse
	227	+	36 to endorse an affidavit because the affidavit is an electronic
	228	+	37 document.
	229	+	38 (d) Upon presentation of an affidavit described in subsection (b), the
	230	+	39 recorder of the county where the real property described in the affidavit
	231	+	40 is located must:
	232	+	41 (1) record the affidavit; and
	233	+	42 (2) index the affidavit as the most recent instrument responsible
	234	+	ES 357—LS 6911/DI 87 6
	235	+	1 for the transfer of the real property described in subsection (b)(4).
	236	+	2 (e) Any person may rely upon an affidavit recorded with the county
	237	+	3 recorder:
	238	+	4 (1) made in good faith; and
	239	+	5 (2) under this section;
	240	+	6 as prima facie evidence of an effective transfer of the decedent's title
	241	+	7 to the real property interest under subsection (a) to the distributee
	242	+	8 described in the affidavit.
	243	+	9 (f) If:
	244	+	10 (1) at least seven (7) months have elapsed since the decedent's
	245	+	11 death;
	246	+	12 (2) the clerk of the court described in subsection (b)(6)(B) has not
	247	+	13 issued letters testamentary or letters of administration to the court
	248	+	14 appointed personal representative for the decedent within the time
	249	+	15 limits specified under section 15.1(d) of this chapter; and
	250	+	16 (3) the court described in subsection (b)(6)(B) has not issued
	251	+	17 findings and an accompanying order preventing the limitations in
	252	+	18 section 15.1(b) of this chapter from applying to the decedent's real
	253	+	19 property;
	254	+	20 any person may rely upon the affidavit described in subsection (e) as
	255	+	21 evidence that the real property may not be sold by an executor or
	256	+	22 administrator of the decedent's estate to pay a debt or obligation of the
	257	+	23 decedent, which is not a lien of record in the county in which the real
	258	+	24 property is located, or to pay any costs of administration of the
	259	+	25 decedent's estate.
	260	+	26 SECTION 5. IC 32-21-2.5-8, AS AMENDED BY P.L.185-2021,
	261	+	27 SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	262	+	28 JULY 1, 2022]: Sec. 8. (a) As used in this section, "paper document"
	263	+	29 or "paper documents" means a tangible record that is received by a
	264	+	30 county recorder in a form that is not electronic.
	265	+	31 (b) On or before July 1, 2022, a county recorder shall receive for
	266	+	32 recording, indexing, storage, archiving, access to, searching of,
	267	+	33 retrieval, and transmittal all electronic documents proper for recording.
	268	+	34 A county recorder shall also accept electronically any fee or tax that the
	269	+	35 county recorder is authorized to collect under applicable laws. A
	270	+	36 county recorder shall implement the processing of electronic
	271	+	37 documents proper for recording in compliance with:
	272	+	38 (1) this article;
	273	+	39 (2) IC 33-42;
	274	+	40 (3) IC 36-2-7.5;
	275	+	41 (4) IC 36-2-11; and
	276	+	42 (5) IC 36-2-13; and
	277	+	ES 357—LS 6911/DI 87 7
	278	+	1 the standards adopted by the electronic recording commission created
	279	+	2 under section 9 of this chapter.
	280	+	3 (c) This section does not apply to the following documents:
	281	+	4 (1) A military discharge under IC 10-17-2.
	282	+	5 (2) A survey of real property.
	283	+	6 (3) A plat of real property.
	284	+	7 (c) (d) A recorder who accepts electronic documents for recording
	285	+	8 shall:
	286	+	9 (1) continue to accept paper documents as authorized by state
	287	+	10 law; and
	288	+	11 (2) place entries for paper documents and electronic documents
	289	+	12 in the same index.
	290	+	13 (d) (e) A recorder who accepts electronic documents for recording
	291	+	14 may:
	292	+	15 (1) convert paper documents accepted for recording into
	293	+	16 electronic form;
	294	+	17 (2) convert into electronic form information recorded before the
	295	+	18 county recorder began to accept and index electronic documents;
	296	+	19 or
	297	+	20 (3) agree with other officials of a state or a political subdivision
	298	+	21 of a state, or of the United States, on procedures or processes to
	299	+	22 facilitate the electronic satisfaction of prior approvals and
	300	+	23 conditions precedent to recording and the electronic payment of
	301	+	24 fees and taxes.
	302	+	25 SECTION 6. IC 36-2-9-18, AS AMENDED BY P.L.257-2019,
	303	+	26 SECTION 105, IS AMENDED TO READ AS FOLLOWS
	304	+	27 [EFFECTIVE JULY 1, 2022]: Sec. 18. (a) Before the auditor makes the
	305	+	28 endorsement required by IC 36-2-11-14, the auditor may require that
	306	+	29 a tax identification number identifying the affected real property be
	307	+	30 placed on an instrument that conveys, creates, encumbers, assigns, or
	308	+	31 otherwise disposes of an interest in or a lien on real property. The tax
	309	+	32 identification number may be established by the auditor with the
	310	+	33 approval of the state board of accounts. If the tax identification number
	311	+	34 is affixed to the instrument or if a tax identification number is not
	312	+	35 required, the auditor shall make the proper endorsement on demand.
	313	+	36 (b) On request, a county auditor shall provide assistance in
	314	+	37 obtaining the proper tax identification number for instruments subject
	315	+	38 to this section.
	316	+	39 (c) The tax administration number established by this section is for
	317	+	40 use in administering statutes concerning taxation of real property and
	318	+	41 is not competent evidence of the location or size of the real property
	319	+	42 affected by the instrument.
	320	+	ES 357—LS 6911/DI 87 8
	321	+	1 (d) After December 31, 2023, a county auditor may not refuse
	322	+	2 to endorse a deed or instrument required by IC 36-2-11-14 because
	323	+	3 the deed or instrument is an electronic document.
	324	+	4 (d) (e) The legislative body of a county shall adopt an ordinance
	325	+	5 requiring the auditor to collect a fee in the amount of ten dollars ($10)
	326	+	6 for each:
	327	+	7 (1) deed; or
	328	+	8 (2) legal description of each parcel contained in the deed;
	329	+	9 for which the auditor makes a real property endorsement. This fee is in
	330	+	10 addition to any other fee provided by law. The auditor shall place the
	331	+	11 revenue received under this subsection in a dedicated fund for use in
	332	+	12 maintaining plat books, property tax records, in traditional or
	333	+	13 electronic format.
	334	+	ES 357—LS 6911/DI 87 9
	335	+	COMMITTEE REPORT
	336	+	Madam President: The Senate Committee on Judiciary, to which
	337	+	was referred Senate Bill No. 357, has had the same under consideration
	338	+	and begs leave to report the same back to the Senate with the
	339	+	recommendation that said bill be AMENDED as follows:
	340	+	Page 4, delete lines 18 through 39.
	341	+	Page 7, delete lines 13 through 14, begin a new paragraph and
	342	+	insert:
	343	+	"(c) This section does not apply to the following documents:".
	344	+	Page 7, delete lines 18 through 21.
	345	+	Renumber all SECTIONS consecutively.
	346	+	and when so amended that said bill do pass.
	347	+	(Reference is to SB 357 as introduced.)
	348	+	BROWN L, Chairperson
	349	+	Committee Vote: Yeas 11, Nays 0.
	350	+	_____
	351	+	SENATE MOTION
	352	+	Madam President: I move that Senate Bill 357 be amended to read
	353	+	as follows:
	354	+	Page 7, line 42, strike "plat books," and insert "property tax
	355	+	records,".
	356	+	(Reference is to SB 357 as printed January 21, 2022.)
	357	+	BROWN L
	358	+	_____
	359	+	COMMITTEE REPORT
	360	+	Mr. Speaker: Your Committee on Local Government, to which was
	361	+	referred Senate Bill 357, has had the same under consideration and
	362	+	begs leave to report the same back to the House with the
	363	+	recommendation that said bill be amended as follows:
	364	+	Page 4, between lines 17 and 18, begin a new paragraph and insert:
	365	+	"SECTION 3. IC 6-1.1-25-20, AS AMENDED BY P.L.247-2015,
136	366		SECTION 26, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	367	+	ES 357—LS 6911/DI 87 10
137	368		JULY 1, 2022]: Sec. 20. A county auditor who executes a tax deed
138	369		under this chapter shall provide a copy of the tax deed to the grantee.
139	370		The county auditor shall may collect from the grantee the appropriate
140	371		recording fee set forth in IC 36-2-7-10 on behalf of the county recorder
141	372		and submit the tax deed directly to the county recorder for recording.
142	373		The county recorder shall record the tax deed in the deed records and
143	374		provide the recorded tax deed to the grantee in the normal course of
144	375		business. If the recording fee has not been collected by the county
145	376		auditor, the county recorder shall collect the recording fee set forth
146		-	in IC 36-2-7-10 when the tax deed is recorded.
147		-	SECTION 4. IC 29-1-7-23, AS AMENDED BY P.L.56-2020,
148		-	SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
149		-	JULY 1, 2022]: Sec. 23. (a) When a person dies, the person's real and
150		-	personal property passes to persons to whom it is devised by the
151		-	person's last will or, in the absence of such disposition, to the persons
152		-	who succeed to the person's estate as the person's heirs; but it shall be
153		-	subject to the possession of the personal representative and to the
154		-	election of the surviving spouse and shall be chargeable with the
155		-	expenses of administering the estate, the payment of other claims and
156		-	the allowances under IC 29-1-4-1, except as otherwise provided in
157		-	IC 29-1.
158		-	(b) A person may sign and record an affidavit to establish prima
159		-	facie evidence of the passage of real estate title to distributees under
160		-	this section. An affidavit under this section may contain the following
161		-	information:
162		-	(1) The decedent's name and date of death.
163		-	(2) A statement of the affiant's relationship to the decedent.
164		-	(3) A description of how the following deeds or other instruments
165		-	SEA 357 — Concur 5
166		-	vested in the decedent an ownership or leasehold interest in real
167		-	property, with a cross-reference if applicable, under
168		-	IC 36-2-7-10(l) to each deed or other instrument:
169		-	(A) Deeds or other instruments recorded in the office of the
170		-	recorder where the real property is located.
171		-	(B) Deeds or other instruments that disclose a title transaction
172		-	(as defined in IC 32-20-2-7).
173		-	(4) The legal description of the conveyed real property as it
174		-	appears in instruments described in subdivision (3).
175		-	(5) The names of all distributees known to the affiant.
176		-	(6) An explanation of how each interest in the real property
177		-	passed upon the decedent's death to each distributee by:
178		-	(A) intestate succession under IC 29-1-2-1; or
179		-	(B) the decedent's last will and testament that has been
180		-	admitted to probate under section 13 of this chapter, with
181		-	references to:
182		-	(i) the name and location of the court that issued the order
183		-	admitting the will to probate; and
184		-	(ii) the date when the court admitted the decedent's will to
185		-	probate.
186		-	(7) An explanation of how any fractional interests in the real
187		-	property that may have passed to multiple distributees were
188		-	calculated and apportioned.
189		-	(c) Upon presentation of an affidavit described in subsection (b), the
190		-	auditor of the county where the real property described in the affidavit
191		-	is located must endorse the affidavit as an instrument that is exempt
192		-	from the requirements to file a sales disclosure form and must enter the
193		-	names of the distributees shown on the affidavit on the tax duplicate on
194		-	which the real property is transferred, assessed, and taxed under
195		-	IC 6-1.1-5-7. After December 31, 2023, an auditor may not refuse
196		-	to endorse an affidavit because the affidavit is an electronic
197		-	document.
198		-	(d) Upon presentation of an affidavit described in subsection (b), the
199		-	recorder of the county where the real property described in the affidavit
200		-	is located must:
201		-	(1) record the affidavit; and
202		-	(2) index the affidavit as the most recent instrument responsible
203		-	for the transfer of the real property described in subsection (b)(4).
204		-	(e) Any person may rely upon an affidavit recorded with the county
205		-	recorder:
206		-	(1) made in good faith; and
207		-	(2) under this section;
208		-	SEA 357 — Concur 6
209		-	as prima facie evidence of an effective transfer of the decedent's title
210		-	to the real property interest under subsection (a) to the distributee
211		-	described in the affidavit.
212		-	(f) If:
213		-	(1) at least seven (7) months have elapsed since the decedent's
214		-	death;
215		-	(2) the clerk of the court described in subsection (b)(6)(B) has not
216		-	issued letters testamentary or letters of administration to the court
217		-	appointed personal representative for the decedent within the time
218		-	limits specified under section 15.1(d) of this chapter; and
219		-	(3) the court described in subsection (b)(6)(B) has not issued
220		-	findings and an accompanying order preventing the limitations in
221		-	section 15.1(b) of this chapter from applying to the decedent's real
222		-	property;
223		-	any person may rely upon the affidavit described in subsection (e) as
224		-	evidence that the real property may not be sold by an executor or
225		-	administrator of the decedent's estate to pay a debt or obligation of the
226		-	decedent, which is not a lien of record in the county in which the real
227		-	property is located, or to pay any costs of administration of the
228		-	decedent's estate.
229		-	SECTION 5. IC 32-21-2.5-8, AS AMENDED BY P.L.185-2021,
230		-	SECTION 47, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
231		-	JULY 1, 2022]: Sec. 8. (a) As used in this section, "paper document"
232		-	or "paper documents" means a tangible record that is received by a
233		-	county recorder in a form that is not electronic.
234		-	(b) On or before July 1, 2022, a county recorder shall receive for
235		-	recording, indexing, storage, archiving, access to, searching of,
236		-	retrieval, and transmittal all electronic documents proper for recording.
237		-	A county recorder shall also accept electronically any fee or tax that the
238		-	county recorder is authorized to collect under applicable laws. A
239		-	county recorder shall implement the processing of electronic
240		-	documents proper for recording in compliance with:
241		-	(1) this article;
242		-	(2) IC 33-42;
243		-	(3) IC 36-2-7.5;
244		-	(4) IC 36-2-11; and
245		-	(5) IC 36-2-13; and
246		-	the standards adopted by the electronic recording commission created
247		-	under section 9 of this chapter.
248		-	(c) This section does not apply to the following documents:
249		-	(1) A military discharge under IC 10-17-2.
250		-	(2) A survey of real property.
251		-	SEA 357 — Concur 7
252		-	(3) A plat of real property.
253		-	(c) (d) A recorder who accepts electronic documents for recording
254		-	shall:
255		-	(1) continue to accept paper documents as authorized by state
256		-	law; and
257		-	(2) place entries for paper documents and electronic documents
258		-	in the same index.
259		-	(d) (e) A recorder who accepts electronic documents for recording
260		-	may:
261		-	(1) convert paper documents accepted for recording into
262		-	electronic form;
263		-	(2) convert into electronic form information recorded before the
264		-	county recorder began to accept and index electronic documents;
265		-	or
266		-	(3) agree with other officials of a state or a political subdivision
267		-	of a state, or of the United States, on procedures or processes to
268		-	facilitate the electronic satisfaction of prior approvals and
269		-	conditions precedent to recording and the electronic payment of
270		-	fees and taxes.
271		-	SECTION 6. IC 36-2-9-18, AS AMENDED BY P.L.257-2019,
272		-	SECTION 105, IS AMENDED TO READ AS FOLLOWS
273		-	[EFFECTIVE JULY 1, 2022]: Sec. 18. (a) Before the auditor makes the
274		-	endorsement required by IC 36-2-11-14, the auditor may require that
275		-	a tax identification number identifying the affected real property be
276		-	placed on an instrument that conveys, creates, encumbers, assigns, or
277		-	otherwise disposes of an interest in or a lien on real property. The tax
278		-	identification number may be established by the auditor with the
279		-	approval of the state board of accounts. If the tax identification number
280		-	is affixed to the instrument or if a tax identification number is not
281		-	required, the auditor shall make the proper endorsement on demand.
282		-	(b) On request, a county auditor shall provide assistance in
283		-	obtaining the proper tax identification number for instruments subject
284		-	to this section.
285		-	(c) The tax administration number established by this section is for
286		-	use in administering statutes concerning taxation of real property and
287		-	is not competent evidence of the location or size of the real property
288		-	affected by the instrument.
289		-	(d) After December 31, 2023, a county auditor may not refuse
290		-	to endorse a deed or instrument required by IC 36-2-11-14 because
291		-	the deed or instrument is an electronic document.
292		-	(d) (e) The legislative body of a county shall adopt an ordinance
293		-	requiring the auditor to collect a fee in the amount of ten dollars ($10)
294		-	SEA 357 — Concur 8
295		-	for each:
296		-	(1) deed; or
297		-	(2) legal description of each parcel contained in the deed;
298		-	for which the auditor makes a real property endorsement. This fee is in
299		-	addition to any other fee provided by law. The auditor shall place the
300		-	revenue received under this subsection in a dedicated fund for use in
301		-	maintaining plat books, property tax records, in traditional or
302		-	electronic format.
303		-	SEA 357 — Concur President of the Senate
304		-	President Pro Tempore
305		-	Speaker of the House of Representatives
306		-	Governor of the State of Indiana
307		-	Date: Time:
308		-	SEA 357 — Concur
	377	+	in IC 36-2-7-10 when the tax deed is recorded.".
	378	+	Renumber all SECTIONS consecutively.
	379	+	and when so amended that said bill do pass.
	380	+	(Reference is to SB 357 as reprinted January 25, 2022.)
	381	+	ZENT
	382	+	Committee Vote: yeas 12, nays 0.
	383	+	ES 357—LS 6911/DI 87