§ 36-3-7-5 — Perfected tax or assessment liens

Indiana § 36-3-7-5

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 3: GOVERNMENT OF INDIANAPOLIS AND
• Ch. 7: Miscellaneous Fiscal and Administrative Provisions

Text

(a) Liens for taxes levied by the consolidated
city are perfected when evidenced on the tax duplicate in the office of
the treasurer of the county.
(b) Liens created when the city enters upon property to make
improvements to bring it into compliance with a city ordinance, and
liens created upon failure to pay charges assessed by the city for
services shall be certified to the auditor, after the adoption of a
resolution confirming the incurred expense by the appropriate city
department, board, or other agency. In addition, the resolution must
state the name of the owner as it appears on the township assessor's or
county assessor's record and a description of the property.
(c) The amount of a lien shall be placed on the tax duplicate by the
auditor in the nature of a delinquent tax subject to enforcement and
collection as otherwise provided under IC 6-1.1-22, IC 6-1.1-24, and
IC 6-1.1-25.
[Pre-Local Government Recodification Citation:
18-4-5-10.]
As added by Acts 1980, P.L.212, SEC.2. Amended by
P.L.131-2005, SEC.6; P.L.146-2008, SEC.706.