2019 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 22. General Procedures for Property Tax Collection
6-1.1-22-16. Deduction from state payments to delinquent taxpayers
Sec. 16. (a) On or before June 1 and December 1 of each year, each county treasurer shall provide the auditor of state, the Indiana department of transportation, and the board of trustees of each state institution or school with a list of each person who is delinquent in the payment of property taxes and who the county treasurer believes has money due the person from that state official or body.
(b) The auditor of state, the Indiana department of transportation, and the board of trustees of each state institution or school shall periodically make deductions from money due any person whose name is found on the delinquent tax list and shall pay the amount of these deductions to the appropriate county treasurer.
[Pre-1975 Property Tax Recodification Citation: 6-1-54-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.74, SEC.16; P.L.18-1990, SEC.19; P.L.47-1990, SEC.4.
