Liability for taxes; actions to collect
Sec. 10. (a) A person who is liable for property taxes under
IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost,
and collection expenses, including reasonable attorney's fees and
court costs, resulting from late payment of the taxes.
(b) A person's liability under this section may be enforced by any
legal remedy, including a civil lawsuit instituted by a county
treasurer or a county executive to collect delinquent taxes. One (1)
action may be initiated to collect all taxes, penalties, cost, and
collection expenses levied against a person in the same county for
one (1) or more years. However, an action may not be initiated to
enforce the collection of taxes after ten (10) years from the first
Monday in May of the year in which the taxes first became due. An
action initiated within the ten (10) year period may be prosecuted to
termination.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.68-1993,
SEC.1.
Last modified: May 28, 2006