Indiana § 6-1.1-22-10 Liability for taxes; actions to collect

Indiana Statutes

§ 6-1.1-22-10 — Liability for taxes; actions to collect

Indiana § 6-1.1-22-10

Art. 1.1PROPERTY TAXES

Ch. 22General Procedures for Property Tax Collection

This text of Indiana § 6-1.1-22-10 (Liability for taxes; actions to collect) 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 § 6-1.1-22-10 (2026).

Text

(a)A person who is liable for property taxes under IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost, and collection expenses, including reasonable attorney's fees and court costs, resulting from late payment of the taxes.

(b)A person's liability under this section may be enforced by any legal remedy, including a civil lawsuit instituted by a county treasurer or a county executive to collect delinquent taxes. One (1) action may be initiated to collect all taxes, penalties, cost, and collection expenses levied against a person in the same county for one (1) or more years. However, an action may not be initiated to enforce the collection of taxes after ten (10) years from the first Monday in May of the year in which the taxes first became due. An action initiated with

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(a) A person who is liable for property taxes
under IC 6-1.1-2-4 is personally liable for the taxes and all penalties,
cost, and collection expenses, including reasonable attorney's fees and
court costs, resulting from late payment of the taxes.
(b) A person's liability under this section may be enforced by any
legal remedy, including a civil lawsuit instituted by a county treasurer
or a county executive to collect delinquent taxes. One (1) action may
be initiated to collect all taxes, penalties, cost, and collection expenses
levied against a person in the same county for one (1) or more years.
However, an action may not be initiated to enforce the collection of
taxes after ten (10) years from the first Monday in May of the year in
which the taxes first became due. An action initiated within the ten (10)
year period may be prosecuted to termination.
[Pre-1975 Property Tax Recodification Citation:
6-1-52-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.68-1993, SEC.1.