Indiana Code - Taxation - Title 6, Section 6-1.1-27-6

Overpayments or erroneous payments by county treasurer

Sec. 6. (a) If the board of county commissioners of a county
determines that the county treasurer has paid, and accounted to the
board for, more money than was due from him, the board shall direct
the county auditor to credit the county treasurer with the sum
improperly paid and shall order that the sum be repaid out of the
county treasury. It is not necessary to appropriate the money to be
refunded before it is paid.
(b) If improper or erroneous payments are made by a county

treasurer to the state treasurer, the board of county commissioners
shall order the county auditor to certify to the state auditor a
statement concerning the improper or erroneous payments. The state
auditor shall audit the statement and shall allow the amount due as
a claim against the treasurer of state. The state treasurer shall refund
the amount due out of money not otherwise appropriated.
(c) A refund may not be made to a county treasurer under this
section after the expiration of ten (10) years from the date when the
amount was improperly or erroneously paid by him.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006