Indiana Statutes

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

Indiana·Title 36 LOCAL GOVERNMENT·Art. 3 GOVERNMENT OF INDIANAPOLIS AND·Ch. 7 Miscellaneous Fiscal and Administrative Provisions
(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 t

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