Indiana Statutes
§ 14-33-10-4 — Delinquent tax or assessment
(a)An assessment is a lien on the real
property assessed equal to taxes levied on the property. If an
installment of an assessment is not paid when due, the real property is
subject to the same rate of interest and penalty as is provided by statute
for delinquent taxes. If an installment or assessment is not paid in the
amount and at the time when due, the board shall prepare, certify, and
file with the auditor of the county in which the real property assessed
is located the amount of the assessment against the real property with
the default in payment.
(b)The county auditor shall place the amount, together with interest
and penalty, upon the tax duplicate to be collected as state and county
taxes are collected at the next date for the semiannual payment of taxes.
If the assessment, inte
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Legislative History
As added by P.L.1-1995, SEC.26.
Nearby Sections
15
§ 14-10-1-1
Establishment and members of commission§ 14-10-1-2
Filling of vacancies of ex officio members§ 14-10-1-3
Citizen members§ 14-10-1-4
Per diem compensation and traveling expenses§ 14-10-1-5
Officers§ 14-10-1-6
Quorum§ 14-10-1-7
Meetings§ 14-10-2-1
Powers of commission§ 14-10-2-2
Repealed§ 14-10-2-2.5
Consolidated proceedings§ 14-10-2-3
Repealed§ 14-10-2-4
Adoption of rules§ 14-10-2-5
Rules§ 14-10-2-6
Notices of violation