Indiana Code — Title 6 (Taxation)
IC 6-1.1-22.5-14
Settlement and distribution of tax collections; separate general
fund account for penalties; use of account
Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51) days after the due date of a provisional or reconciling statement under this chapter, the county auditor shall:
# (1)
file with the state comptroller a report of settlement; and
# (2)
distribute tax collections to the appropriate taxing units.
(b) The county treasurer shall:
(1) place in a separate account in the county general fund penalties collected as a result of late payments on statements issued under this chapter for the payment of property taxes;
(2) use the account only to defray the costs of mailing or transmission of statements under this chapter; and
# (3)
deposit additional funds, if any, remaining in the account after the payment of costs of mailing or transmission of statements under this chapter in the county's property reassessment fund established under IC 6-1.1-4-27.5.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.89-2010,
SEC.6; P.L.9-2024, SEC.173.
Amendment history
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.89-2010, SEC.6; P.L.9-2024, SEC.173.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-22.5-3 · "Property taxes"
- 6-1.1-22.5-4 · "Reconciling statement"
- 6-1.1-22.5-5 · "Tax liability"
- 6-1.1-22.5-6 · Use of provisional statement authorized; notice to…
- 6-1.1-22.5-6.5 · Use of provisional statement for cross-county area
- 6-1.1-22.5-7 · Waiver by department of local government finance of use…
- 6-1.1-22.5-8 · Form of provisional statement; information to be shown on
- 6-1.1-22.5-9 · Tax due dates; deadline to send statements; amounts due;
- 6-1.1-22.5-10 · Notice of tax rates for reconciling statement
- 6-1.1-22.5-11 · Notice and transmission of reconciling statements by…
- 6-1.1-22.5-12 · Form of reconciling statement; information to be…
- 6-1.1-22.5-13 · Payments to be made to county treasurer
- 6-1.1-22.5-14 · Settlement and distribution of tax collections;…
- 6-1.1-22.5-15 · Interest on undistributed tax collections
- 6-1.1-22.5-16 · Applicability of review and appeal procedures to…
- 6-1.1-22.5-17 · Applicability of penalties to provisional and…
- 6-1.1-22.5-18 · Treatment of payments to determine delinquencies
- 6-1.1-22.5-18.5 · Installment payments; tax due on reconciliation…
- 6-1.1-22.5-19 · Supplementary effect of other provisions
- 6-1.1-22.5-20 · Adoption of rules
- 6-1.1-22.5-21 · Use of parcel carrier to send documents
- 6-1.1-23-0.1 · Choice of procedures for mobile homes assessed as…
- 6-1.1-23-1 · Written demand; service; content
- 6-1.1-23-1.2 · Documents to be signed; official documents
- 6-1.1-23-1.5 · Contracts; collection fees