Indiana § 14-33-10-4 Delinquent tax or assessment

Indiana Statutes

§ 14-33-10-4 — Delinquent tax or assessment

Indiana § 14-33-10-4

Art. 33CONSERVANCY DISTRICTS

Ch. 10Assessments

This text of Indiana § 14-33-10-4 (Delinquent tax or assessment) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 14-33-10-4 (2026).

Text

(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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(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, interest, and penalty are not paid at that time, the real
property is subject to sale as is provided by statute for the sale of real
property on which there are delinquent taxes. Upon the sale the
proceeds shall be prorated equally among the assessment and any
delinquent taxes. A sale for a delinquent tax or delinquent assessment
does not extinguish the assessment.
[Pre-1995 Recodification Citation: 13-3-3-80.]