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Indiana Code — Title 6 (Taxation)

IC 6-1.1-27-5

Prosecuting attorney; duties

Official textiga.in.govlast amended

Sec. 5. (a) The state comptroller shall notify the prosecuting attorney of the appropriate judicial circuit if:

# (1)

the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and

# (2)

the nonpayment is caused by the failure of:

# (A)

the county auditor to prepare and deliver a certificate of settlement to the county treasurer;

# (B)

the county treasurer to make payment; or

# (C)

the county auditor to issue a warrant for the amount due the state.

(b) When a prosecuting attorney receives the notice required by this section, the prosecuting attorney shall initiate a suit in the name of the state against the defaulting county auditor or treasurer. The defaulting party is liable in an amount equal to one hundred fifteen percent (115%) of the amount due the state.
[Pre-1975 Property Tax Recodification Citation: 6-1-59-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.58; P.L.9-2024,
SEC.175; P.L.148-2024, SEC.4.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.58; P.L.9-2024, SEC.175; P.L.148-2024, SEC.4.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-26-3 · Repealed
  2. 6-1.1-26-3.1 · Credit for overpayment
  3. 6-1.1-26-4 · Repealed
  4. 6-1.1-26-4.1 · Expired
  5. 6-1.1-26-4.2 · Refund in excess of $500,000 as a result of a property…
  6. 6-1.1-26-5 · Repealed
  7. 6-1.1-26-6 · Surplus tax fund; application of fund; schedule of excess
  8. 6-1.1-26-7 · Court order concerning overpayment of taxes or relief from
  9. 6-1.1-27-1 · Audit of monthly report; certificate of settlement;…
  10. 6-1.1-27-2 · Settlement of county treasurer with county auditor
  11. 6-1.1-27-3 · Copies of certificate of settlement and statement of
  12. 6-1.1-27-4 · Liability of treasurer for failure to settle
  13. 6-1.1-27-5 · Prosecuting attorney; duties
  14. 6-1.1-27-6 · Overpayments or erroneous payments by county treasurer
  15. 6-1.1-27-7 · Evidence in suit against county treasurer
  16. 6-1.1-27-8 · Failure of lessee or assignee to pay taxes on real or…
  17. 6-1.1-27-9 · Expired
  18. 6-1.1-28-0.1 · Multiple county property tax assessment board of appeals;
  19. 6-1.1-28-0.2 · Multiple county property tax assessment board of appeals;
  20. 6-1.1-28-0.3 · Multiple county property tax assessment board of appeals;
  21. 6-1.1-28-0.4 · Multiple county property tax assessment board of appeals;
  22. 6-1.1-28-0.5 · Multiple county property tax assessment board of appeals;
  23. 6-1.1-28-0.6 · Multiple county property tax assessment board of appeals;
  24. 6-1.1-28-0.7 · Multiple county property tax assessment board of appeals;
  25. 6-1.1-28-0.8 · Multiple county property tax assessment board of appeals;
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