Indiana Code Title 36. Local Government § 36-2-14-11

Sec. 11. (a) This section applies to money or other personal property:

(b) If money or personal property is not claimed by a person entitled to them, the coroner shall do the following:

(c) If, after complying with subsection (b), the coroner does not know of a person entitled to the money, the coroner shall deliver the money to the county treasurer for deposit in the county general fund.

(d) If, after complying with subsection (b), the coroner does not know of a person entitled to the personal property other than money that has an intrinsic value, the coroner shall deliver the personal property to the sheriff for sale at any auction that the sheriff conducts under law.  The sheriff shall deposit the receipts from the auction of the personal property in the county general fund.