Indiana Code 36-9-37-23. Certification of delinquent assessments
(b) Except as provided in subsection (d), before June 1 of each year the municipal fiscal officer shall certify to the county auditor a list of all delinquent waivered and nonwaivered assessments. The list must include the following:
Terms Used In Indiana Code 36-9-37-23
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) The description of each of those pieces of property as shown by the records of the county auditor.
(3) The total amount of principal, interest, and penalty due on each of those pieces of property.
(c) The county auditor shall immediately enter the list in a special duplicate and transmit the list to the county treasurer for collection.
(d) After the county treasurer receives the list, payments on the delinquent assessments shall be made only to the county treasurer and may not be accepted by the municipal fiscal officer. However, this subsection does not apply to payments from the county under section 24 of this chapter.
As added by P.L.98-1993, SEC.8.