Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51) days after the due date of a provisional or reconciling statement under this chapter, the county auditor shall:
(1) file with the auditor of state a report of settlement; and
(2) distribute tax collections to the appropriate taxing units.
(b) The county treasurer shall:
(1) place in a separate account in the county general fund penalties collected as a result of late payments on statements issued under this chapter for the payment of property taxes;
(2) use the account only to defray the costs of mailing or transmission of statements under this chapter; and
(3) deposit additional funds, if any, remaining in the account after the payment of costs of mailing or transmission of statements under this chapter in the county's property reassessment fund established under IC 6-1.1-4-27.5.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.89-2010, SEC.6.
Structure Indiana Code
Chapter 22.5. Provisional Property Tax Statements
6-1.1-22.5-0.1. Application of Certain Amendments to Chapter
6-1.1-22.5-2. "Provisional Statement"
6-1.1-22.5-3. "Property Taxes"
6-1.1-22.5-4. "Reconciling Statement"
6-1.1-22.5-6.5. Use of Provisional Statement for Cross-County Area
6-1.1-22.5-10. Notice of Tax Rates for Reconciling Statement
6-1.1-22.5-11. Notice and Transmission of Reconciling Statements by County Treasurer
6-1.1-22.5-13. Payments to Be Made to County Treasurer
6-1.1-22.5-15. Interest on Undistributed Tax Collections
6-1.1-22.5-17. Applicability of Penalties to Provisional and Reconciling Statements
6-1.1-22.5-18. Treatment of Payments to Determine Delinquencies
6-1.1-22.5-18.5. Installment Payments; Tax Due on Reconciliation Statement