Sec. 5. (a) The state auditor shall notify the appropriate county prosecuting attorney if:

(1) the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and

Terms Used In Indiana Code 6-1.1-27-5

  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
(2) the nonpayment is caused by the failure of:

(A) the county auditor to prepare and deliver a certificate of settlement to the county treasurer;

(B) the county treasurer to make payment; or

(C) the county auditor to issue a warrant for the amount due the state.

     (b) When a county prosecuting attorney receives the notice required by this section, the county prosecuting attorney shall initiate a suit in the name of the state against the defaulting county auditor or treasurer. The defaulting party is liable in an amount equal to one hundred fifteen percent (115%) of the amount due the state.

[Pre-1975 Property Tax Recodification Citation: 6-1-59-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.58.