§ 6-1.1-22-14 — Persons to whom political subdivision owes money; certification of governmental employees; search of delinquent tax levies

Indiana § 6-1.1-22-14

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 22: General Procedures for Property Tax Collection

Text

(a) On or before June 1 and December 1 of
each year (or more frequently if the county legislative body adopts an
ordinance requiring additional certifications), the disbursing officer of
each political subdivision and the township executive shall certify the
name and address of each person who has money due the person from
the political subdivision to the treasurer of each county in which the
political subdivision is located.
(b) On or before June 1 and December 1 of each year (or more
frequently if the county legislative body adopts an ordinance requiring
additional certifications), the disbursing officer for the state, each state
educational institution, and every other governmental entity in Indiana
that does not provide the information under subsection (a), shall certify
the name and address of each person who is employed by the
governmental entity to the county treasurer for the county where the
employee works. A governmental entity that has an employee who
works in more than one (1) county shall certify the information for the
employee to the county where the employee has the employee's
principal office.
(c) Upon the receipt of the information under subsection (a) or (b),
the county treasurer shall search the treasurer's records to ascertain if
any person so certified to the treasurer is delinquent in the payment of
property taxes.
[Pre-1975 Property Tax Recodification Citation:
6-1-54-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.60-1988, SEC.3; P.L.30-1994, SEC.3; P.L.2-2007,
SEC.116.