Indiana Code Title 6. Taxation § 6-1.1-22-16

Sec. 16. (a) On or before June 1 and December 1 of each year, each county treasurer shall provide the state comptroller, the Indiana department of transportation, and the board of trustees of each state institution or school with a list of each person who is delinquent in the payment of property taxes and who the county treasurer believes has money due the person from that state official or body.

(b) The state comptroller, the Indiana department of transportation, and the board of trustees of each state institution or school shall periodically make deductions from money due any person whose name is found on the delinquent tax list and shall pay the amount of these deductions to the appropriate county treasurer.