IC 6-1.1-27
    Chapter 27. Settlement for Amounts Collected by CountyTreasurer

IC 6-1.1-27-1
Audit of monthly report; certificate of settlement; interest paymentif tax money not timely distributed
    Sec. 1. (a) On or before June 20th and December 20th of eachyear, the county auditor and the county treasurer shall meet in theoffice of the county auditor. Before each semi-annual meeting, thecounty auditor shall complete an audit of the county treasurer'smonthly reports required under IC 36-2-10-16. In addition, thecounty auditor shall:
        (1) prepare a certificate of settlement on the form prescribed bythe state board of accounts; and
        (2) deliver the certificate of settlement to the county treasurerat least two (2) days before each semi-annual meeting.
    (b) If any county treasurer or auditor refuses, neglects, or fails todistribute tax money due to a taxing unit on or before:
        (1) the fifty-first day immediately following each property taxdue date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whicheverapplies; or
        (2) the deadline for a distribution requested under IC 5-13-6-3;
the county treasurer and auditor shall pay to the taxing unit from thecounty general fund interest on the taxing unit's undistributed taxmoney if the county treasurer and auditor invest undistributed taxmoney in an interest bearing investment.
    (c) The amount of interest to be paid if subsection (b)(1) appliesequals the taxing unit's proportionate share of the actual amount ofinterest which is received from investments of the undistributed taxmoney from the fifty-second day immediately following the propertytax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whicheverapplies, to the date that the tax money is distributed.
    (d) The amount of interest to be paid if subsection (b)(2) appliesequals the taxing unit's proportionate share of the actual amount ofinterest that is received from investments of the undistributed taxmoney from the date the county treasurer receives the taxing unit'srequest for funds under IC 5-13-6-3(b) to the date the tax money isdistributed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,P.L.46, SEC.1; Acts 1981, P.L.11, SEC.28; P.L.230-2003, SEC.1;P.L.89-2010, SEC.7.

IC 6-1.1-27-2
Settlement of county treasurer with county auditor
    Sec. 2. At each semi-annual meeting required under section 1 ofthis chapter, the county treasurer shall make a settlement with thecounty auditor for the amount of taxes and special assessments whichthe county treasurer has collected. At each semi-annual meeting, thecounty treasurer shall also certify to the county auditor, under oath

and on the form prescribed by the state board of accounts, thecorrectness of:
    (1) the credits for cash collected for each taxing unit appearing onthe tax deplicate; and
    (2) any other amounts collected by the county treasurer asrequired by law.
(Formerly: Acts 1975, P.L.47, SEC.1.)

IC 6-1.1-27-3
Copies of certificate of settlement and statement of distribution;payments to state treasurer
    Sec. 3. Immediately after each semi-annual settlement, the countyauditor shall send a copy of the certificate of settlement and astatement of the distribution of the taxes collected to the stateauditor. On or before June 30th and December 31st of each year, thecounty treasurer shall pay to the state treasurer the money due thestate as shown by the certificate of settlement.
(Formerly: Acts 1975, P.L.47, SEC.1.)

IC 6-1.1-27-4
Liability of treasurer for failure to settle
    Sec. 4. If a county treasurer fails to make a semi-annual settlementwith the auditor of his county or to pay over the money due thecounty, the county auditor shall notify the county prosecutingattorney who shall bring a suit upon the bond of the county treasurer.The county treasurer and his sureties are liable in an amount equal toone hundred ten percent (110%) of the taxes and other charges forwhich the treasurer fails to make a settlement or pay over.
(Formerly: Acts 1975, P.L.47, SEC.1.)

IC 6-1.1-27-5
Prosecuting attorney; duties
    Sec. 5. (a) The state auditor shall notify the appropriate countyprosecuting attorney if:
    (1) the money due the state as shown by a certificate of settlementis not paid to the state treasurer by the time required under section 3of this chapter; and
    (2) the non-payment is caused by the failure of:
    (i) the county auditor to prepare and deliver a certificate ofsettlement to the county treasurer;
    (ii) the county treasurer to make payment; or
    (iii) the county auditor to issue a warrant for the amount due thestate.
    (b) When a county prosecuting attorney receives the noticerequired by this section, he shall initiate a suit in the name of thestate against the defaulting county auditor or treasurer. Thedefaulting party is liable in an amount equal to one hundred fifteenpercent (115%) of the amount due the state.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-27-6
Overpayments or erroneous payments by county treasurer
    Sec. 6. (a) If the board of county commissioners of a countydetermines that the county treasurer has paid, and accounted to theboard for, more money than was due from him, the board shall directthe county auditor to credit the county treasurer with the sumimproperly paid and shall order that the sum be repaid out of thecounty treasury. It is not necessary to appropriate the money to berefunded before it is paid.
    (b) If improper or erroneous payments are made by a countytreasurer to the state treasurer, the board of county commissionersshall order the county auditor to certify to the state auditor astatement concerning the improper or erroneous payments. The stateauditor shall audit the statement and shall allow the amount due asa claim against the treasurer of state. The state treasurer shall refundthe amount due out of money not otherwise appropriated.
    (c) A refund may not be made to a county treasurer under thissection after the expiration of ten (10) years from the date when theamount was improperly or erroneously paid by him.
(Formerly: Acts 1975, P.L.47, SEC.1.)

IC 6-1.1-27-7
Evidence in suit against county treasurer
    Sec. 7. With respect to a suit brought against a county treasurerand his sureties under this chapter, the books and papers in theoffices of the county treasurer and county auditor are admissible asevidence if they are proved by the oral testimony of the countyauditor. In such a suit, a certified copy of the account current of acounty treasurer on the books of the auditor of state is prima facieevidence.
(Formerly: Acts 1975, P.L.47, SEC.1.)

IC 6-1.1-27-8
Failure of lessee or assignee to pay taxes on real or personalproperty
    Sec. 8. If a lessee or an assignee of the lessee does not pay thetaxes 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 auditorshall deduct from the taxing unit's distribution of property taxrevenue an amount equal to the unpaid taxes.
As added by P.L.59-1986, SEC.2.

IC 6-1.1-27-9
Distribution by county auditor to school corporation under certaincircumstances; deposit in school general fund
    Sec. 9. (a) This section applies if:
        (1) a school corporation did not receive a property taxdistribution that was at least the amount of the schoolcorporation's actual general fund property tax levy for aparticular year because of property taxes not being paid when

due, as determined by the department of local governmentfinance; and
        (2) delinquent property taxes are paid that are attributable to ayear referred to in subdivision (1).
    (b) The county auditor shall distribute to a school corporation theschool corporation's proportionate share of any delinquent propertytaxes paid that are attributable to a year referred to in subsection (a)in the amount that would have been distributed to the schoolcorporation with respect to the school corporation's general fund.The school corporation shall deposit the distribution in the schoolcorporation's general fund.
    (c) This section expires January 1, 2015.
As added by P.L.182-2009(ss), SEC.165.