Sec. 8. If a lessee or an assignee of the lessee does not pay the taxes due on real or personal property as required by IC 6-1.1-10-37, and the lessor of the property is a taxing unit, then the county auditor shall deduct from the taxing unit's distribution of property tax revenue an amount equal to the unpaid taxes.
As added by P.L.59-1986, SEC.2.
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