Indiana Statutes
§ 6-1.1-8-38 — Lien; collection of delinquent taxes; penalties
Indiana § 6-1.1-8-38
This text of Indiana § 6-1.1-8-38 (Lien; collection of delinquent taxes; penalties) 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 § 6-1.1-8-38 (2026).
Text
(a)Taxes which are based upon an
assessment which is made under this chapter are a lien upon the
property assessed. This lien accrues on the assessment date of the year
of assessment. In addition, the taxes are a personal debt of the public
utility company in whose name the property is assessed.
(b)If a public utility company does not pay the taxes when they are
due, the county treasurer shall notify the prosecuting attorney of that
fact. The prosecuting attorney shall then bring an action against the
company to recover the delinquent taxes or to enforce the lien upon the
property, or both. In such an action, the judgment shall include a
penalty equal to fifty percent (50%) of the delinquent taxes. This
subsection does not apply to taxes on a railcar company's
indefinite-situs distributa
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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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-8-38, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-38.