Indiana Code — Title 6 (Taxation)
IC 6-1.1-22-10
Liability for taxes; actions to collect
Sec. 10.
# (a)
A person who is liable for property taxes under IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost, and collection expenses, including reasonable attorney's fees and court costs, resulting from late payment of the taxes.
# (b)
A person's liability under this section may be enforced by any legal remedy, including a civil lawsuit instituted by a county treasurer or a county executive to collect delinquent taxes. One (1) action may be initiated to collect all taxes, penalties, cost, and collection expenses levied against a person in the same county for one (1) or more years. However, an action may not be initiated to enforce the collection of taxes after ten (10) years from the first Monday in May of the year in which the taxes first became due. An action initiated within the ten (10) year period may be prosecuted to termination.
[Pre-1975 Property Tax Recodification Citation: 6-1-52-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.68-1993, SEC.1.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.68-1993, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-22-6 · Register of taxes and special assessments
- 6-1.1-22-6.5 · Refusal of third party to pay upon proper presentment
- 6-1.1-22-7 · Daily cash book
- 6-1.1-22-8 · Repealed
- 6-1.1-22-8.1 · Property taxes, assessments, and payments; time of…
- 6-1.1-22-8.2 · Donations of taxpayers in county with consolidated city;
- 6-1.1-22-8.3 · Donation procedure notice
- 6-1.1-22-8.5 · Deductions; contents of tax statements; notice of…
- 6-1.1-22-9 · Tax installment due dates; exceptions; delinquent penalty
- 6-1.1-22-9.5 · Alternative schedule of installment payments
- 6-1.1-22-9.7 · Property taxes; monthly payments; partial payments
- 6-1.1-22-9.9 · Property tax payment due dates; delayed assessment change
- 6-1.1-22-10 · Liability for taxes; actions to collect
- 6-1.1-22-11 · Lienholders; payment of delinquent taxes; penalties and…
- 6-1.1-22-12 · Receipt for payment of tax or special assessment
- 6-1.1-22-12.1 · Liability for costs of dishonored payment drafts
- 6-1.1-22-13 · State liens; civil suits
- 6-1.1-22-13.5 · Political subdivision liens; civil suits
- 6-1.1-22-14 · Persons to whom political subdivision owes money;
- 6-1.1-22-15 · Certification of delinquent taxpayer; setoff against…
- 6-1.1-22-16 · Deduction from state payments to delinquent taxpayers
- 6-1.1-22-17 · Application of funds toward payment of delinquent taxes
- 6-1.1-22-18 · Use of parcel carrier to send documents
- 6-1.1-22-19 · Deduction and credit information included on property tax
- 6-1.1-22.1-1 · "Board"