Indiana Code Title 6. Taxation § 6-1.1-22-5

Sec. 5. (a) On or before March 15 of each year, the county auditor shall prepare and deliver to the department of local government finance and the county treasurer a certified copy of an abstract of the property, assessments, taxes, deductions, and exemptions for taxes payable in that year in each taxing district of the county.  The county auditor shall prepare the abstract in such a manner that the information concerning property tax deductions reflects the total amount of each type of deduction.  The abstract shall also contain a statement of the taxes and penalties unpaid in each taxing unit at the time of the last settlement between the county auditor and county treasurer and the status of these delinquencies.

(b) The county auditor shall prepare the abstract in the manner prescribed by the department of local government finance.  The department of local government finance, county auditor, and county treasurer shall each keep a copy of the abstract as a public record.