Liability for costs of dishonored payment drafts
Sec. 12.1. If:
(1) a property owner or a person acting on behalf of a property
owner tenders a draft to the county treasurer for the payment of
the taxes or special assessments levied against any property;
and
(2) the draft is dishonored upon presentation for payment;
any costs incurred by the county treasurer because of the dishonoring
of the draft are a liability of the taxpayer, which may be entered on
the tax duplicate for the property. If entered on the tax duplicate, the
amount of the liability is subject to interest, penalty, and collection
in the same manner as all other special assessments.
As added by P.L.57-1993, SEC.10.
Last modified: May 28, 2006