Sec. 15. (a) If public documents in the custody of the county treasurer are destroyed, the officer whose duty it is to furnish those documents shall immediately make new copies of them in the same manner in which they were originally made and shall deliver these copies to the treasurer. A copy made under this section has the same force as the original document.
(b) If a county tax duplicate is destroyed and a copy is supplied under this section, persons charged with taxes on that copy are liable for those taxes unless they:
(1) produce proper receipts for the taxes; or
(2) prove to the county treasurer or county executive that the taxes have been paid.
[Pre-Local Government Recodification Citations: 5-15-8-22; 5-15-8-23.]
As added by Acts 1980, P.L.212, SEC.1.
Structure Indiana Code
Article 2. Government of Counties Generally
36-2-17-1. Application of Chapter
36-2-17-2. Keeping Records in Offices; Delivery to Successors; Use of Permanent Ink; Violation
36-2-17-3. Photostatic Recording of Documents; Force of Recording
36-2-17-5. Preservation of Records; Restoration of Destroyed Records; Copies; Control of Records
36-2-17-6. Destruction of Records; Meetings; List; Replacement; Appointment of Commissioner
36-2-17-7. Destruction of Records; Powers and Duties of Commissioner; Procedures
36-2-17-14. Bond for County Officer Destroyed; New Bond; Liability