§ 36-9-37-23 — Certification of delinquent assessments

(a) This section does not apply to a
municipality if the legislative body of the municipality adopts an
ordinance providing that this section does not apply to the municipality.
(b) Except as provided in subsection (d), before June 1 of each year
the municipal fiscal officer shall certify to the county auditor a list of
all delinquent waivered and nonwaivered assessments. The list must
include the following:
(1) The name or names of the owner or owners of each piece of
real property on which the assessments for principal and interest
are in default.
(2) The description of each of those pieces of property as shown
by the records of the county auditor.
(3) The total amount of principal, interest, and penalty due on
each of those pieces of property.
(c) The county auditor shall immediately enter the list in a special
duplicate and transmit the list to the county treasurer for collection.
(d) After the county treasurer receives the list, payments on the
delinquent assessments shall be made only to the county treasurer and
may not be accepted by the municipal fiscal officer. However, this
subsection does not apply to payments from the county under section
24 of this chapter.

Legislative History

As added by P.L.98-1993, SEC.8.