Indiana Code Title 6. Taxation § 6-1.1-22.5-14

(1) file with the state comptroller a report of settlement;  and

(2) distribute tax collections to the appropriate taxing units.

(1) place in a separate account in the county general fund penalties collected as a result of late payments on statements issued under this chapter for the payment of property taxes;

(2) use the account only to defray the costs of mailing or transmission of statements under this chapter;  and

(3) deposit additional funds, if any, remaining in the account after the payment of costs of mailing or transmission of statements under this chapter in the county's property reassessment fund established under IC 6-1.1-4-27.5.