Indiana Code — Title 6 (Taxation)
IC 6-1.1-22-13
State liens; civil suits
Sec. 13. (a) The state acquires a lien on each tract of real property for all property taxes levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), and all subsequent penalties and cost resulting from the taxes. This lien attaches on the assessment date of the year for which the taxes are assessed. The lien is not affected by any sale or transfer of the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), including the sale, exchange, or lease of the tract under IC 36-1-11.
(b) The lien of the state for taxes, penalties, and cost continues for ten (10) years from May 10 of the year in which the taxes first become due. However, if any proceeding is instituted to enforce the lien within the ten (10) year period, the limitation is extended, if necessary, to permit the termination of the proceeding.
(c) The lien of the state inures to taxing units which impose the property taxes on which the lien is based, and the lien is superior to all other liens.
(d) A taxing unit described in subsection (c) may institute a civil suit against a person or an entity liable for delinquent property taxes. The taxing unit may, after obtaining a judgment, collect:
# (1)
delinquent real property taxes;
# (2)
penalties due to the delinquency; and
# (3)
costs and expenses incurred in collecting the delinquent property tax, including reasonable attorney's fees and court costs approved by a court with jurisdiction.
[Pre-1975 Property Tax Recodification Citation: 6-1-52-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.61, SEC.1;
P.L.60-1988, SEC.2; P.L.68-1993, SEC.2; P.L.51-1997, SEC.6; P.L.86-2018, SEC.52.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.61, SEC.1; P.L.60-1988, SEC.2; P.L.68-1993, SEC.2; P.L.51-1997, SEC.6; P.L.86-2018, SEC.52.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-1.1-22.1-2 · "Qualified taxing unit"
- 6-1.1-22.1-3 · Application for loan from counter-cyclical revenue and
- 6-1.1-22.1-4 · Determination of the terms of loan
- 6-1.1-22.1-5 · Interest