Indiana Code 36-9-27-90. Delinquent assessments on lands owned by municipal corporations
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Sec. 90. When any ditch assessment against land owned by a municipal corporation becomes delinquent, the county auditor shall:
(2) withhold the amount from the municipal corporation at the next semiannual distribution of taxes collected.
(1) certify the amount of the delinquency to the state board of accounts and to the person who receives semiannual distribution of taxes on behalf of the municipal corporation; and
Terms Used In Indiana Code 36-9-27-90
- Board: refers to the drainage board of a county. See Indiana Code 36-9-27-2
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
The amount withheld by the auditor shall be credited to the appropriate drainage fund.
[Pre-Local Government Recodification Citation: 19-4-7-14.]
As added by Acts 1981, P.L.309, SEC.101.