Indiana § 6-1.1-23-9 Record of delinquencies

Indiana Statutes

§ 6-1.1-23-9 — Record of delinquencies

Indiana § 6-1.1-23-9

Art. 1.1PROPERTY TAXES

Ch. 23Provisions for Collection of Delinquent Personal

This text of Indiana § 6-1.1-23-9 (Record of delinquencies) 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 § 6-1.1-23-9 (2026).

Text

(a)In the year immediately following the year in which personal property taxes become delinquent, each county treasurer shall prepare a record of the delinquencies for which written demand has been made under section 1 of this chapter and which remain unpaid for at least sixty (60) days after the demand is made.

(b)The county treasurer shall prepare the record required by this section in a form prescribed or approved by the state board of accounts. For each delinquent taxpayer, the record shall contain:

(1)the name of the taxpayer who is personally liable for the taxes as shown by the tax duplicate;

(2)the last known address of the taxpayer;

(3)the date when the last installment of taxes included in the record became delinquent; and

(4)the amount of all delinquent taxes, penalties, a

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(a) In the year immediately following the year
in which personal property taxes become delinquent, each county
treasurer shall prepare a record of the delinquencies for which written
demand has been made under section 1 of this chapter and which
remain unpaid for at least sixty (60) days after the demand is made.
(b) The county treasurer shall prepare the record required by this
section in a form prescribed or approved by the state board of accounts.
For each delinquent taxpayer, the record shall contain:
(1) the name of the taxpayer who is personally liable for the taxes
as shown by the tax duplicate;
(2) the last known address of the taxpayer;
(3) the date when the last installment of taxes included in the
record became delinquent; and
(4) the amount of all delinquent taxes, penalties, and collection
expenses for which such a demand has been made and which
remain unpaid.
(c) The county treasurer shall swear to the accuracy of the record
before the clerk of the circuit court and shall file the record with the
clerk. When the record is so filed, the amount of delinquent taxes,
penalties, and collection expenses stated in the record constitute a debt
of the named taxpayer. This debt in all respects has the same force and
effect as a judgment. The judgment so entered shall be in favor of the
county for the benefit of all taxing units having an interest in it.
Beginning the day the record is filed, the delinquent taxpayer shall,
instead of the penalties prescribed in IC 6-1.1-37-10, pay interest on
the amount of the judgment at the same rate imposed on other
judgments.
(d) On the date the county treasurer files the record in the office of
the clerk of the circuit court, the county treasurer shall make an entry
on the tax duplicate in a column headed "Certified to Clerk of Circuit
Court".
[Pre-1975 Property Tax Recodification Citation:
6-1-55-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.86-2018, SEC.57.