Indiana Code Title 14. Natural and Cultural Resources § 14-26-8-57

Sec. 57. (a) If:

the municipal or other public corporation is considered to have elected to pay in installments at the same time and in the same manner as provided in other cases.  The assessments shall be included in the respective lists, and the municipal or other public corporation shall pay the installments to the county treasurer in the same manner as provided in other cases.

(b) A municipal or other public corporation that fails to pay an installment is liable for the nonpayment.  The auditor shall enforce collection by bringing an action in the name of the state of Indiana, on the relation of the county treasurer in behalf of the county for the installment that is due and unpaid, together with penalties.  The recovery is without relief from valuation and appraisement laws and includes reasonable attorney's fees for collecting the installment.