Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of his county or to pay over the money due the county, the county auditor shall notify the county prosecuting attorney who shall bring a suit upon the bond of the county treasurer. The county treasurer and his sureties are liable in an amount equal to one hundred ten percent (110%) of the taxes and other charges for which the treasurer fails to make a settlement or pay over.
[Pre-1975 Property Tax Recodification Citation: 6-1-59-2.]
Formerly: Acts 1975, P.L.47, SEC.1.
Structure Indiana Code
Chapter 27. Settlement for Amounts Collected by County Treasurer
6-1.1-27-2. Settlement of County Treasurer With County Auditor
6-1.1-27-4. Liability of Treasurer for Failure to Settle
6-1.1-27-5. Prosecuting Attorney; Duties
6-1.1-27-6. Overpayments or Erroneous Payments by County Treasurer
6-1.1-27-7. Evidence in Suit Against County Treasurer
6-1.1-27-8. Failure of Lessee or Assignee to Pay Taxes on Real or Personal Property