Record of delinquencies
Sec. 9. (a) In the year immediately following the year in which
personal property taxes become delinquent, each county treasurer
shall prepare a record of the delinquencies for which written demand
has been made under section 1 of this chapter and which remain
unpaid for at least sixty (60) days after the demand is made.
(b) The county treasurer shall prepare the record required by this
section in a form prescribed or approved by the state board of
accounts. For each delinquent taxpayer, the record shall contain:
(1) the name of the taxpayer who is personally liable for the taxes
as shown by the tax duplicate;
(2) the last known address of the taxpayer;
(3) the date when the last installment of taxes included in the
record became delinquent; and
(4) the amount of all delinquent taxes, penalties, and collection
expenses for which such a demand has been made and which remain
unpaid.
(c) The county treasurer shall swear to the accuracy of the record
before the clerk of the circuit court and shall file the record with the
clerk. When the record is so filed, the amount of delinquent taxes,
penalties, and collection expenses stated in the record constitute a
debt of the named taxpayer. This debt in all respects has the same
force and effect as a judgment. The judgment so entered shall be in
favor of the county for the benefit of all taxing units having an
interest in it. Beginning the day the record is filed, the delinquent
taxpayer shall, instead of the penalties prescribed in IC 1971,
6-1.1-37-10, pay interest on the amount of the judgment at the same
rate imposed on other judgments.
(d) On the date the county treasurer files the record in the office
of the clerk of the circuit court, the county treasurer shall make an
entry on the tax duplicate in a column headed "Certified to Clerk of
Circuit Court."
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006