Sec. 14. (a) On or before June 1 and December 1 of each year (or more frequently if the county legislative body adopts an ordinance requiring additional certifications), the disbursing officer of each political subdivision and the township executive shall certify the name and address of each person who has money due the person from the political subdivision to the treasurer of each county in which the political subdivision is located.
(b) On or before June 1 and December 1 of each year (or more frequently if the county legislative body adopts an ordinance requiring additional certifications), the disbursing officer for the state, each state educational institution, and every other governmental entity in Indiana that does not provide the information under subsection (a), shall certify the name and address of each person who is employed by the governmental entity to the county treasurer for the county where the employee works. A governmental entity that has an employee who works in more than one (1) county shall certify the information for the employee to the county where the employee has the employee's principal office.
(c) Upon the receipt of the information under subsection (a) or (b), the county treasurer shall search the treasurer's records to ascertain if any person so certified to the treasurer is delinquent in the payment of property taxes.
[Pre-1975 Property Tax Recodification Citation: 6-1-54-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.3; P.L.30-1994, SEC.3; P.L.2-2007, SEC.116.
Structure Indiana Code
Chapter 22. General Procedures for Property Tax Collection
6-1.1-22-1. "Personal Property" Defined
6-1.1-22-2. Description of Real Property; Sufficiency
6-1.1-22-3. Tax Duplicate; Contents; Maintenance; Delivery
6-1.1-22-4. Notice of Tax Rate
6-1.1-22-6. Register of Taxes and Special Assessments
6-1.1-22-6.5. Refusal of Third Party to Pay Upon Proper Presentment
6-1.1-22-8.1. Property Taxes, Assessments, and Payments; Time of Issuance; Electronic Options
6-1.1-22-8.2. Donations of Taxpayers in County With Consolidated City; Ordinance
6-1.1-22-8.3. Donation Procedure Notice
6-1.1-22-8.5. Deductions; Contents of Tax Statements; Notice of Ineligibility
6-1.1-22-9. Tax Installment Due Dates; Exceptions; Delinquent Penalty
6-1.1-22-9.5. Alternative Schedule of Installment Payments
6-1.1-22-9.7. Property Taxes; Monthly Payments; Partial Payments
6-1.1-22-9.9. Property Tax Payment Due Dates; Delayed Assessment Change
6-1.1-22-10. Liability for Taxes; Actions to Collect
6-1.1-22-11. Lienholders; Payment of Delinquent Taxes; Penalties and Costs
6-1.1-22-12. Receipt for Payment of Tax or Special Assessment
6-1.1-22-12.1. Liability for Costs of Dishonored Payment Drafts
6-1.1-22-13. State Liens; Civil Suits
6-1.1-22-13.5. Political Subdivision Liens; Civil Suits
6-1.1-22-15. Certification of Delinquent Taxpayer; Setoff Against Money Due
6-1.1-22-16. Deduction From State Payments to Delinquent Taxpayers
6-1.1-22-17. Application of Funds Toward Payment of Delinquent Taxes