Sec. 17. If a county auditor is held personally liable for penalties and interest assessed by the Internal Revenue Service, the county treasurer shall reimburse the county auditor in an amount equal to the penalties and interest. However, the county treasurer may not reimburse the county auditor if the county auditor willfully or intentionally failed or refused to file a return or make a required deposit on the date the return or deposit was due.
As added by P.L.227-2005, SEC.16.
Structure Indiana Code
Article 2. Government of Counties Generally
Chapter 9.5. County Auditor of Marion County
36-2-9.5-2. Residence; Term of Office
36-2-9.5-2.5. Marion County Auditor Training Courses
36-2-9.5-3. Office Location; Business Hours and Days
36-2-9.5-4. Legal Action on Days Office Is Closed
36-2-9.5-5. Standard Forms for Use in Transaction of Business
36-2-9.5-6. Administration of Oaths
36-2-9.5-7. Appropriation by County Legislative Body; Accounting; Warrants; Offense
36-2-9.5-8. Money Paid Into Treasury; Account; Receipt
36-2-9.5-9. Drawing of Warrants; Necessity of Appropriations; Violation; Offense
36-2-9.5-10. Settlement of Accounts and Demands
36-2-9.5-11. Claim; Judgment or Order Issued by Court; Warrant
36-2-9.5-14. Powers and Duties Under Property Tax Laws; Exceptions
36-2-9.5-15. Fixing and Reviewing Budgets, Tax Rates, and Tax Levies