TO: ALL COUNTY AUDITORS Bulletin No. 261
FROM: Joanne Limbach, Tax Commissioner
DATE: May 18, 1984
RE: Forms Revision - General Tax List and Duplicate
Am. Sub. H.B. 291, effective July 1, 1983, provides a tax
exemption for tangible personal property used in business, of
up to $10,000 of taxable value per taxpayer. It also provides
for reimbursement by the State of taxes certified by the
County Auditor to have been lost because of the exemption.
Am. Sub. H.B. 379 (114th G.A.), effective September 21, 1982,
and Am. Sub.
H.B. 379 (115th G.A.), effective July 1, 1984, provide for
charging interest on late payments of property taxes (and for
payment of interest on tax refunds), and require such
interest to be recorded separately from taxable values and
These statutory requirements make necessary a revision of the
formats of the previously prescribed tax lists and duplicates
used by County Auditors and Treasurers in recording
assessments and collections of tangible personal property
The General Tax List (Form 906-A) and Duplicate (Form 906-B)
have been revised to provide a column for recording the new
$10,000 exemption which taxpayers may deduct from their
reportable taxable value.
The Delinquent General Tax List (Form 906-C) and Duplicate
(Form 906-D) have been revised to provide a column for the
$10,000 exemption and a column for recording interest
Attached are samples of the revised forms. It is recognized
that offices utilizing data processing equipment or services
will be unable to follow these formats precisely, but it is
of major importance that none of the information be omitted.