Sec. 15. If a county auditor fails to make a distribution of tax collections under section 14 of this chapter, a taxing unit that was to receive a distribution may recover interest on the undistributed tax collections at the same rate and in the same manner that interest may be recovered under IC 6-1.1-27-1(b).
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
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