Persons to whom political subdivision owes money; certification of
governmental employees; search of delinquent tax levies
Sec. 14. (a) On or before June 1 and December 1 of each year (or
more frequently if the county legislative body adopts an ordinance
requiring additional certifications), the disbursing officer of each
political subdivision and the township executive shall certify the
name and address of each person who has money due the person
from the political subdivision to the treasurer of each county in
which the political subdivision is located.
(b) On or before June 1 and December 1 of each year (or more
frequently if the county legislative body adopts an ordinance
requiring additional certifications), the disbursing officer for the
state, each state educational institution (as defined in
IC 20-12-0.5-1), and every other governmental entity in Indiana that
does not provide the information under subsection (a), shall certify
the name and address of each person who is employed by the
governmental entity to the county treasurer for the county where the
employee works. A governmental entity that has an employee who
works in more than one (1) county shall certify the information for
the employee to the county where the employee has the employee's
principal office.
(c) Upon the receipt of the information under subsection (a) or
(b), the county treasurer shall search the treasurer's records to
ascertain if any person so certified to the treasurer is delinquent in
the payment of property taxes.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.60-1988,
SEC.3; P.L.30-1994, SEC.3.
Last modified: May 28, 2006