Notice to taxpayers; individual tax bills.
1. Upon receiving the assessment roll from the county auditor, the ex officio tax receiver shall proceed to receive taxes.
2. He shall give notice at least quarterly by publication in some newspaper published in his county, and if none is so published then by posting notices in three public and conspicuous places in the county, specifying:
(a) The dates when taxes are due; and
(b) The penalties for delinquency.
3. He shall mail to each property owner, or to the holder of the mortgage on that property, an individual tax bill which includes all of the information supplied to him by the county auditor. If the holder of a mortgage receives such a bill on behalf of a property owner, he shall forward the bill or a copy thereof to the owner in the next notice of billing sent to the owner for the mortgage. Failure to receive an individual tax bill does not excuse the taxpayer from the timely payment of his taxes.
Last modified: February 27, 2006