Indiana Code - Taxation - Title 6, Section 6-1.1-23-11

Certificate of judgment to treasurers of other counties; indexing;
execution; audits

Sec. 11. (a) The treasurer of a county in which a judgment is
entered under section 9 of this chapter shall send a certificate of the
judgment to the treasurer of another county and to the department of
local government finance if the county treasurer determines that:
(1) the delinquent taxpayer does not have, in the county in
which the judgment is entered, property of sufficient value to

satisfy the judgment; and
(2) the delinquent taxpayer does have property in the other
county.
(b) A county treasurer who receives a certificate of judgment shall
have the judgment indexed in the judgment docket by the clerk of the
circuit court of the county the treasurer serves. The county treasurer
shall proceed to have execution issued upon the judgment in the
same manner as if the judgment had been originally entered in the
county he serves.
(c) The department of local government finance shall make
periodic audits of the records of the county treasurers to insure
compliance with the provisions of this section.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.212.

Last modified: May 28, 2006