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Indiana Code — Title 6 (Taxation)

IC 6-1.1-22-12.1

Liability for costs of dishonored payment drafts

Official textiga.in.govlast amended

Sec. 12.1. If:

# (1)

a property owner or a person acting on behalf of a property owner tenders a draft to the county treasurer for the payment of the taxes or special assessments levied against any property; and

# (2)

the draft is dishonored upon presentation for payment;
any costs incurred by the county treasurer because of the dishonoring of the draft are a liability of the taxpayer, which may be entered on the tax duplicate for the property. If entered on the tax duplicate, the amount of the liability is subject to interest, penalty, and collection in the same manner as all other special assessments.
As added by P.L.57-1993, SEC.10.

Amendment history

As added by P.L.57-1993, SEC.10.

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Nearby sections (25 sections)
  1. 6-1.1-22-8 · Repealed
  2. 6-1.1-22-8.1 · Property taxes, assessments, and payments; time of…
  3. 6-1.1-22-8.2 · Donations of taxpayers in county with consolidated city;
  4. 6-1.1-22-8.3 · Donation procedure notice
  5. 6-1.1-22-8.5 · Deductions; contents of tax statements; notice of…
  6. 6-1.1-22-9 · Tax installment due dates; exceptions; delinquent penalty
  7. 6-1.1-22-9.5 · Alternative schedule of installment payments
  8. 6-1.1-22-9.7 · Property taxes; monthly payments; partial payments
  9. 6-1.1-22-9.9 · Property tax payment due dates; delayed assessment change
  10. 6-1.1-22-10 · Liability for taxes; actions to collect
  11. 6-1.1-22-11 · Lienholders; payment of delinquent taxes; penalties and…
  12. 6-1.1-22-12 · Receipt for payment of tax or special assessment
  13. 6-1.1-22-12.1 · Liability for costs of dishonored payment drafts
  14. 6-1.1-22-13 · State liens; civil suits
  15. 6-1.1-22-13.5 · Political subdivision liens; civil suits
  16. 6-1.1-22-14 · Persons to whom political subdivision owes money;
  17. 6-1.1-22-15 · Certification of delinquent taxpayer; setoff against…
  18. 6-1.1-22-16 · Deduction from state payments to delinquent taxpayers
  19. 6-1.1-22-17 · Application of funds toward payment of delinquent taxes
  20. 6-1.1-22-18 · Use of parcel carrier to send documents
  21. 6-1.1-22-19 · Deduction and credit information included on property tax
  22. 6-1.1-22.1-1 · "Board"
  23. 6-1.1-22.1-2 · "Qualified taxing unit"
  24. 6-1.1-22.1-3 · Application for loan from counter-cyclical revenue and
  25. 6-1.1-22.1-4 · Determination of the terms of loan
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