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Indiana Code Title 36. Local Government § 36-9-37-23

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 23. (a) This section does not apply to a municipality if the legislative body of the municipality adopts an ordinance providing that this section does not apply to the municipality.

(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:

(1) The name or names of the owner or owners of each piece of real property on which the assessments for principal and interest are in default.

(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.

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Cite this article: FindLaw.com - Indiana Code Title 36. Local Government § 36-9-37-23 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-36-local-government/in-code-sect-36-9-37-23/

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