IC 6-1.1-27
Chapter 27. Settlement for Amounts Collected by County
Treasurer
IC 6-1.1-27-1 Audit of monthly report; certificate of settlement; interest payment
if tax money not timely distributed
Sec. 1. (a) On or before June 20th and December 20th of each
year, the county auditor and the county treasurer shall meet in the
office of the county auditor. Before each semi-annual meeting, the
county auditor shall complete an audit of the county treasurer's
monthly reports required under IC 36-2-10-16. In addition, the
county auditor shall:
(1) prepare a certificate of settlement on the form prescribed by
the state board of accounts; and
(2) deliver the certificate of settlement to the county treasurer
at least two (2) days before each semi-annual meeting.
(b) If any county treasurer or auditor refuses, neglects, or fails to
distribute tax money due to a taxing unit on or before:
(1) the fifty-first day immediately following each property tax
due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever
applies; 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 the
county general fund interest on the taxing unit's undistributed tax
money if the county treasurer and auditor invest undistributed tax
money in an interest bearing investment.
(c) The amount of interest to be paid if subsection (b)(1) applies
equals the taxing unit's proportionate share of the actual amount of
interest which is received from investments of the undistributed tax
money from the fifty-second day immediately following the property
tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever
applies, to the date that the tax money is distributed.
(d) The amount of interest to be paid if subsection (b)(2) applies
equals the taxing unit's proportionate share of the actual amount of
interest that is received from investments of the undistributed tax
money from the date the county treasurer receives the taxing unit's
request for funds under IC 5-13-6-3(b) to the date the tax money is
distributed. (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 of
this chapter, the county treasurer shall make a settlement with the
county auditor for the amount of taxes and special assessments which
the county treasurer has collected. At each semi-annual meeting, the
county treasurer shall also certify to the county auditor, under oath
and on the form prescribed by the state board of accounts, the
correctness of:
(1) the credits for cash collected for each taxing unit appearing on
the tax deplicate; and
(2) any other amounts collected by the county treasurer as
required 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 county
auditor shall send a copy of the certificate of settlement and a
statement of the distribution of the taxes collected to the state
auditor. On or before June 30th and December 31st of each year, the
county treasurer shall pay to the state treasurer the money due the
state 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 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. (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 county
prosecuting attorney if:
(1) the money due the state as shown by a certificate of settlement
is not paid to the state treasurer by the time required under section 3
of this chapter; and
(2) the non-payment is caused by the failure of:
(i) the county auditor to prepare and deliver a certificate of
settlement to the county treasurer;
(ii) the county treasurer to make payment; or
(iii) the county auditor to issue a warrant for the amount due the
state.
(b) When a county prosecuting attorney receives the notice
required by this section, he shall initiate a suit in the name of the
state against the defaulting county auditor or treasurer. The
defaulting party is liable in an amount equal to one hundred fifteen
percent (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 county
determines that the county treasurer has paid, and accounted to the
board for, more money than was due from him, the board shall direct
the county auditor to credit the county treasurer with the sum
improperly paid and shall order that the sum be repaid out of the
county treasury. It is not necessary to appropriate the money to be
refunded before it is paid.
(b) If improper or erroneous payments are made by a county
treasurer to the state treasurer, the board of county commissioners
shall order the county auditor to certify to the state auditor a
statement concerning the improper or erroneous payments. The state
auditor shall audit the statement and shall allow the amount due as
a claim against the treasurer of state. The state treasurer shall refund
the amount due out of money not otherwise appropriated.
(c) A refund may not be made to a county treasurer under this
section after the expiration of ten (10) years from the date when the
amount 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 treasurer
and his sureties under this chapter, the books and papers in the
offices of the county treasurer and county auditor are admissible as
evidence if they are proved by the oral testimony of the county
auditor. In such a suit, a certified copy of the account current of a
county treasurer on the books of the auditor of state is prima facie
evidence. (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 personal
property
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.
IC 6-1.1-27-9 Distribution by county auditor to school corporation under certain
circumstances; deposit in school general fund
Sec. 9. (a) This section applies if:
(1) a school corporation did not receive a property tax
distribution that was at least the amount of the school
corporation's actual general fund property tax levy for a
particular year because of property taxes not being paid when
due, as determined by the department of local government
finance; and
(2) delinquent property taxes are paid that are attributable to a
year referred to in subdivision (1).
(b) The county auditor shall distribute to a school corporation the
school corporation's proportionate share of any delinquent property
taxes paid that are attributable to a year referred to in subsection (a)
in the amount that would have been distributed to the school
corporation with respect to the school corporation's general fund.
The school corporation shall deposit the distribution in the school
corporation's general fund.
(c) This section expires January 1, 2015. As added by P.L.182-2009(ss), SEC.165.
IC 6-1.1-27
Chapter 27. Settlement for Amounts Collected by County
Treasurer
IC 6-1.1-27-1 Audit of monthly report; certificate of settlement; interest payment
if tax money not timely distributed
Sec. 1. (a) On or before June 20th and December 20th of each
year, the county auditor and the county treasurer shall meet in the
office of the county auditor. Before each semi-annual meeting, the
county auditor shall complete an audit of the county treasurer's
monthly reports required under IC 36-2-10-16. In addition, the
county auditor shall:
(1) prepare a certificate of settlement on the form prescribed by
the state board of accounts; and
(2) deliver the certificate of settlement to the county treasurer
at least two (2) days before each semi-annual meeting.
(b) If any county treasurer or auditor refuses, neglects, or fails to
distribute tax money due to a taxing unit on or before:
(1) the fifty-first day immediately following each property tax
due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever
applies; 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 the
county general fund interest on the taxing unit's undistributed tax
money if the county treasurer and auditor invest undistributed tax
money in an interest bearing investment.
(c) The amount of interest to be paid if subsection (b)(1) applies
equals the taxing unit's proportionate share of the actual amount of
interest which is received from investments of the undistributed tax
money from the fifty-second day immediately following the property
tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever
applies, to the date that the tax money is distributed.
(d) The amount of interest to be paid if subsection (b)(2) applies
equals the taxing unit's proportionate share of the actual amount of
interest that is received from investments of the undistributed tax
money from the date the county treasurer receives the taxing unit's
request for funds under IC 5-13-6-3(b) to the date the tax money is
distributed. (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 of
this chapter, the county treasurer shall make a settlement with the
county auditor for the amount of taxes and special assessments which
the county treasurer has collected. At each semi-annual meeting, the
county treasurer shall also certify to the county auditor, under oath
and on the form prescribed by the state board of accounts, the
correctness of:
(1) the credits for cash collected for each taxing unit appearing on
the tax deplicate; and
(2) any other amounts collected by the county treasurer as
required 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 county
auditor shall send a copy of the certificate of settlement and a
statement of the distribution of the taxes collected to the state
auditor. On or before June 30th and December 31st of each year, the
county treasurer shall pay to the state treasurer the money due the
state 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 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. (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 county
prosecuting attorney if:
(1) the money due the state as shown by a certificate of settlement
is not paid to the state treasurer by the time required under section 3
of this chapter; and
(2) the non-payment is caused by the failure of:
(i) the county auditor to prepare and deliver a certificate of
settlement to the county treasurer;
(ii) the county treasurer to make payment; or
(iii) the county auditor to issue a warrant for the amount due the
state.
(b) When a county prosecuting attorney receives the notice
required by this section, he shall initiate a suit in the name of the
state against the defaulting county auditor or treasurer. The
defaulting party is liable in an amount equal to one hundred fifteen
percent (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 county
determines that the county treasurer has paid, and accounted to the
board for, more money than was due from him, the board shall direct
the county auditor to credit the county treasurer with the sum
improperly paid and shall order that the sum be repaid out of the
county treasury. It is not necessary to appropriate the money to be
refunded before it is paid.
(b) If improper or erroneous payments are made by a county
treasurer to the state treasurer, the board of county commissioners
shall order the county auditor to certify to the state auditor a
statement concerning the improper or erroneous payments. The state
auditor shall audit the statement and shall allow the amount due as
a claim against the treasurer of state. The state treasurer shall refund
the amount due out of money not otherwise appropriated.
(c) A refund may not be made to a county treasurer under this
section after the expiration of ten (10) years from the date when the
amount 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 treasurer
and his sureties under this chapter, the books and papers in the
offices of the county treasurer and county auditor are admissible as
evidence if they are proved by the oral testimony of the county
auditor. In such a suit, a certified copy of the account current of a
county treasurer on the books of the auditor of state is prima facie
evidence. (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 personal
property
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.
IC 6-1.1-27-9 Distribution by county auditor to school corporation under certain
circumstances; deposit in school general fund
Sec. 9. (a) This section applies if:
(1) a school corporation did not receive a property tax
distribution that was at least the amount of the school
corporation's actual general fund property tax levy for a
particular year because of property taxes not being paid when
due, as determined by the department of local government
finance; and
(2) delinquent property taxes are paid that are attributable to a
year referred to in subdivision (1).
(b) The county auditor shall distribute to a school corporation the
school corporation's proportionate share of any delinquent property
taxes paid that are attributable to a year referred to in subsection (a)
in the amount that would have been distributed to the school
corporation with respect to the school corporation's general fund.
The school corporation shall deposit the distribution in the school
corporation's general fund.
(c) This section expires January 1, 2015. As added by P.L.182-2009(ss), SEC.165.
IC 6-1.1-27
Chapter 27. Settlement for Amounts Collected by County
Treasurer
IC 6-1.1-27-1 Audit of monthly report; certificate of settlement; interest payment
if tax money not timely distributed
Sec. 1. (a) On or before June 20th and December 20th of each
year, the county auditor and the county treasurer shall meet in the
office of the county auditor. Before each semi-annual meeting, the
county auditor shall complete an audit of the county treasurer's
monthly reports required under IC 36-2-10-16. In addition, the
county auditor shall:
(1) prepare a certificate of settlement on the form prescribed by
the state board of accounts; and
(2) deliver the certificate of settlement to the county treasurer
at least two (2) days before each semi-annual meeting.
(b) If any county treasurer or auditor refuses, neglects, or fails to
distribute tax money due to a taxing unit on or before:
(1) the fifty-first day immediately following each property tax
due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever
applies; 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 the
county general fund interest on the taxing unit's undistributed tax
money if the county treasurer and auditor invest undistributed tax
money in an interest bearing investment.
(c) The amount of interest to be paid if subsection (b)(1) applies
equals the taxing unit's proportionate share of the actual amount of
interest which is received from investments of the undistributed tax
money from the fifty-second day immediately following the property
tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever
applies, to the date that the tax money is distributed.
(d) The amount of interest to be paid if subsection (b)(2) applies
equals the taxing unit's proportionate share of the actual amount of
interest that is received from investments of the undistributed tax
money from the date the county treasurer receives the taxing unit's
request for funds under IC 5-13-6-3(b) to the date the tax money is
distributed. (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 of
this chapter, the county treasurer shall make a settlement with the
county auditor for the amount of taxes and special assessments which
the county treasurer has collected. At each semi-annual meeting, the
county treasurer shall also certify to the county auditor, under oath
and on the form prescribed by the state board of accounts, the
correctness of:
(1) the credits for cash collected for each taxing unit appearing on
the tax deplicate; and
(2) any other amounts collected by the county treasurer as
required 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 county
auditor shall send a copy of the certificate of settlement and a
statement of the distribution of the taxes collected to the state
auditor. On or before June 30th and December 31st of each year, the
county treasurer shall pay to the state treasurer the money due the
state 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 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. (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 county
prosecuting attorney if:
(1) the money due the state as shown by a certificate of settlement
is not paid to the state treasurer by the time required under section 3
of this chapter; and
(2) the non-payment is caused by the failure of:
(i) the county auditor to prepare and deliver a certificate of
settlement to the county treasurer;
(ii) the county treasurer to make payment; or
(iii) the county auditor to issue a warrant for the amount due the
state.
(b) When a county prosecuting attorney receives the notice
required by this section, he shall initiate a suit in the name of the
state against the defaulting county auditor or treasurer. The
defaulting party is liable in an amount equal to one hundred fifteen
percent (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 county
determines that the county treasurer has paid, and accounted to the
board for, more money than was due from him, the board shall direct
the county auditor to credit the county treasurer with the sum
improperly paid and shall order that the sum be repaid out of the
county treasury. It is not necessary to appropriate the money to be
refunded before it is paid.
(b) If improper or erroneous payments are made by a county
treasurer to the state treasurer, the board of county commissioners
shall order the county auditor to certify to the state auditor a
statement concerning the improper or erroneous payments. The state
auditor shall audit the statement and shall allow the amount due as
a claim against the treasurer of state. The state treasurer shall refund
the amount due out of money not otherwise appropriated.
(c) A refund may not be made to a county treasurer under this
section after the expiration of ten (10) years from the date when the
amount 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 treasurer
and his sureties under this chapter, the books and papers in the
offices of the county treasurer and county auditor are admissible as
evidence if they are proved by the oral testimony of the county
auditor. In such a suit, a certified copy of the account current of a
county treasurer on the books of the auditor of state is prima facie
evidence. (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 personal
property
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.
IC 6-1.1-27-9 Distribution by county auditor to school corporation under certain
circumstances; deposit in school general fund
Sec. 9. (a) This section applies if:
(1) a school corporation did not receive a property tax
distribution that was at least the amount of the school
corporation's actual general fund property tax levy for a
particular year because of property taxes not being paid when
due, as determined by the department of local government
finance; and
(2) delinquent property taxes are paid that are attributable to a
year referred to in subdivision (1).
(b) The county auditor shall distribute to a school corporation the
school corporation's proportionate share of any delinquent property
taxes paid that are attributable to a year referred to in subsection (a)
in the amount that would have been distributed to the school
corporation with respect to the school corporation's general fund.
The school corporation shall deposit the distribution in the school
corporation's general fund.
(c) This section expires January 1, 2015. As added by P.L.182-2009(ss), SEC.165.
