Indiana Code
Chapter 22. General Procedures for Property Tax Collection
6-1.1-22-15. Certification of Delinquent Taxpayer; Setoff Against Money Due

Sec. 15. If the county treasurer finds that a person whose name is certified to him under section 14 of this chapter is delinquent in the payment of his taxes, he shall certify the name of that person and the amount of the delinquency to the official of the political subdivision or other governmental entity who is to make payment to the person. The disbursing officer shall periodically make deductions from money due the person and shall pay the amount of these deductions to the county treasurer.
[Pre-1975 Property Tax Recodification Citation: 6-1-54-2 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.30-1994, SEC.4.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

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

6-1.1-22-5. Preparation and Delivery to Auditor of State of Abstract by County Auditor; Information to Be Included in Abstract; Form of Abstract; Abstract as Public Record; Effect of Shortfall Appeal on Preparation and Delivery

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

6-1.1-22-7. Daily Cash Book

6-1.1-22-8. Repealed

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

6-1.1-22-14. Persons to Whom Political Subdivision Owes Money; Certification of Governmental Employees; Search of Delinquent Tax Levies

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

6-1.1-22-18. Use of Parcel Carrier to Send Documents