Indiana § 6-1.1-22.5-14 Settlement and distribution of tax collections; separate general fund
account for penalties; use of account

Indiana Statutes

§ 6-1.1-22.5-14 — Settlement and distribution of tax collections; separate general fund account for penalties; use of account

Indiana § 6-1.1-22.5-14

Art. 1.1PROPERTY TAXES

Ch. 22.5Provisional Property Tax Statements

This text of Indiana § 6-1.1-22.5-14 (Settlement and distribution of tax collections; separate general fund account for penalties; use of account) 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 § 6-1.1-22.5-14 (2026).

Text

(a)Subject to subsection (b), not later than fifty-one (51) days after the due date of a provisional or reconciling statement under this chapter, the county auditor shall:

(1)file with the state comptroller a report of settlement; and

(2)distribute tax collections to the appropriate taxing units.

(b)The county treasurer shall:

(1)place in a separate account in the county general fund penalties collected as a result of late payments on statements issued under this chapter for the payment of property taxes;

(2)use the account only to defray the costs of mailing or transmission of statements under this chapter; and

(3)deposit additional funds, if any, remaining in the account after the payment of costs of mailing or transmission of statements under this chapter in the county's property

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(a) Subject to subsection (b), not later than
fifty-one (51) days after the due date of a provisional or reconciling
statement under this chapter, the county auditor shall:
(1) file with the state comptroller a report of settlement; and
(2) distribute tax collections to the appropriate taxing units.
(b) The county treasurer shall:
(1) place in a separate account in the county general fund penalties
collected as a result of late payments on statements issued under
this chapter for the payment of property taxes;
(2) use the account only to defray the costs of mailing or
transmission of statements under this chapter; and
(3) deposit additional funds, if any, remaining in the account after
the payment of costs of mailing or transmission of statements
under this chapter in the county's property reassessment fund
established under IC 6-1.1-4-27.5.