Indiana Statutes

§ 6-1.1-27-4 — Liability of treasurer for failure to settle

Indiana § 6-1.1-27-4
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 27Settlement for Amounts Collected by County Treasurer

This text of Indiana § 6-1.1-27-4 (Liability of treasurer for failure to settle) 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 § 6-1.1-27-4 (2026).

Text

If a county treasurer fails to make a semi-annual settlement with the auditor of the county or to pay over the money due the county, the county auditor shall notify the prosecuting attorney of the appropriate judicial circuit who shall bring a suit upon the bond of the county treasurer. The county treasurer and the county treasurer's sureties are liable in an amount equal to one hundred ten percent (110%) of the taxes and other charges for which the county treasurer fails to make a settlement or pay over. [Pre-1975 Property Tax Recodification Citation: 6-1-59-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.148-2024, SEC.3.

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Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-27-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-27-4.