Indiana Code — Title 6 (Taxation)
IC 6-1.1-27-4
Liability of treasurer for failure to settle
Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of the county or to pay over the money due the county, the county auditor shall notify the prosecuting attorney of the appropriate judicial circuit who shall bring a suit upon the bond of the county treasurer. The county treasurer and the county treasurer's sureties are liable in an amount equal to one hundred ten percent (110%) of the taxes and other charges for which the county treasurer fails to make a settlement or pay over.
[Pre-1975 Property Tax Recodification Citation: 6-1-59-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.148-2024, SEC.3.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.148-2024, SEC.3.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-26-2.1 · Approval of claim for refund; payment; interest; denial…
- 6-1.1-26-3 · Repealed
- 6-1.1-26-3.1 · Credit for overpayment
- 6-1.1-26-4 · Repealed
- 6-1.1-26-4.1 · Expired
- 6-1.1-26-4.2 · Refund in excess of $500,000 as a result of a property…
- 6-1.1-26-5 · Repealed
- 6-1.1-26-6 · Surplus tax fund; application of fund; schedule of excess
- 6-1.1-26-7 · Court order concerning overpayment of taxes or relief from
- 6-1.1-27-1 · Audit of monthly report; certificate of settlement;…
- 6-1.1-27-2 · Settlement of county treasurer with county auditor
- 6-1.1-27-3 · Copies of certificate of settlement and statement of
- 6-1.1-27-4 · Liability of treasurer for failure to settle
- 6-1.1-27-5 · Prosecuting attorney; duties
- 6-1.1-27-6 · Overpayments or erroneous payments by county treasurer
- 6-1.1-27-7 · Evidence in suit against county treasurer
- 6-1.1-27-8 · Failure of lessee or assignee to pay taxes on real or…
- 6-1.1-27-9 · Expired
- 6-1.1-28-0.1 · Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.2 · Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.3 · Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.4 · Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.5 · Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.6 · Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.7 · Multiple county property tax assessment board of appeals;