Ind. Code ch. 6-1.1-27

Ind. Code ch. 6-1.1-27
in effect

Ind. Code § 6-1.1-27-1 Audit of monthly report; certificate of settlement; interest payment if tax money not timely distributed

Sec. 1. (a) On or before June 20th and December 20th of each year, the county auditor and the county treasurer shall meet in the office of the county auditor. Before each semi-annual meeting, the county auditor shall complete an audit of the county treasurer's monthly reports required under IC 36-2-10-16. In addition, the county auditor shall: (1) prepare a certificate of settlement on the form prescribed by the state board of accounts; and (2) deliver the certificate of settlement to the county treasurer at least two (2) days before each semi-annual meeting. (b) If any county treasurer or auditor refuses, neglects, or fails to distribute tax money due to a taxing unit on or before: (1) the fifty-first day immediately following each property tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever applies; or (2) the deadline for a distribution requested under IC 5-13-6-3; the county treasurer and auditor shall pay to the taxing unit from the county general fund interest on the taxing unit's undistributed tax money if the county treasurer and auditor invest undistributed tax money in an interest bearing investment. (c) The amount of interest to be paid if subsection (b)(1) applies equals the taxing unit's proportionate share of the actual amount of interest which is received from investments of the undistributed tax money from the fifty-second day immediately following the property tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever applies, to the date that the tax money is distributed. (d) The amount of interest to be paid if subsection (b)(2) applies equals the taxing unit's proportionate share of the actual amount of interest that is received from investments of the undistributed tax money from the date the county treasurer receives the taxing unit's request for funds under IC 5-13-6-3(b) to the date the tax money is distributed. [Pre-1975 Property Tax Recodification Citations: 6-1-59-1 part; 6-1-59-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.46, SEC.1; Acts 1981, P.L.11, SEC.28; P.L.230-2003, SEC.1; P.L.89-2010, SEC.7.

Ind. Code § 6-1.1-27-2 Settlement of county treasurer with county auditor

Sec. 2. At each semi-annual meeting required under section 1 of this chapter, the county treasurer shall make a settlement with the county auditor for the amount of taxes and special assessments which the county treasurer has collected. At each semi-annual meeting, the county treasurer shall also certify to the county auditor, under oath and on the form prescribed by the state board of accounts, the correctness of: (1) the credits for cash collected for each taxing unit appearing on the tax duplicate; and (2) any other amounts collected by the county treasurer as required by law. [Pre-1975 Property Tax Recodification Citation: 6-1-59-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.137-2021, SEC.11.

Ind. Code § 6-1.1-27-3 Copies of certificate of settlement and statement of distribution; payments to state treasurer

Sec. 3. Immediately after each semi-annual settlement, the county auditor shall send a copy of the certificate of settlement and a statement of the distribution of the taxes collected to the state comptroller. The state comptroller shall, when the certificate of settlement and statement of the distribution of the taxes collected have been finalized, forward the certificate and statement to the department of local government finance for purposes of validating the abstract required by IC 6-1.1-22-5. On or before June 30 and December 31 of each year, the county treasurer shall pay to the state treasurer the money due the state as shown by the certificate of settlement. [Pre-1975 Property Tax Recodification Citation: 6-1-59-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.201-2023, SEC.91; P.L.9-2024, SEC.174.

Ind. Code § 6-1.1-27-4 Liability of treasurer for failure to settle

Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of the county or to pay over the money due the county, the county auditor shall notify the prosecuting attorney of the appropriate judicial circuit who shall bring a suit upon the bond of the county treasurer. The county treasurer and the county treasurer's sureties are liable in an amount equal to one hundred ten percent (110%) of the taxes and other charges for which the county treasurer fails to make a settlement or pay over. [Pre-1975 Property Tax Recodification Citation: 6-1-59-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.148-2024, SEC.3.

Ind. Code § 6-1.1-27-5 Prosecuting attorney; duties

Sec. 5. (a) The state comptroller shall notify the prosecuting attorney of the appropriate judicial circuit if: (1) the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and (2) the nonpayment is caused by the failure of: (A) the county auditor to prepare and deliver a certificate of settlement to the county treasurer; (B) the county treasurer to make payment; or (C) the county auditor to issue a warrant for the amount due the state. (b) When a prosecuting attorney receives the notice required by this section, the prosecuting attorney shall initiate a suit in the name of the state against the defaulting county auditor or treasurer. The defaulting party is liable in an amount equal to one hundred fifteen percent (115%) of the amount due the state. [Pre-1975 Property Tax Recodification Citation: 6-1-59-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.58; P.L.9-2024, SEC.175; P.L.148-2024, SEC.4.

Ind. Code § 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 the county treasurer, 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 comptroller a statement concerning the improper or erroneous payments. The state comptroller 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 the county treasurer. [Pre-1975 Property Tax Recodification Citation: 6-1-59-4.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.9-2024, SEC.176.

Ind. Code § 6-1.1-27-7 Evidence in suit against county treasurer

Sec. 7. With respect to a suit brought against a county treasurer and the county treasurer's sureties under this chapter, the books and papers in the offices of the county treasurer and county auditor are admissible as evidence if they are proved by the oral testimony of the county auditor. In such a suit, a certified copy of the account current of a county treasurer on the books of the state comptroller is prima facie evidence. [Pre-1975 Property Tax Recodification Citation: 6-1-59-5.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.9-2024, SEC.177.

Ind. Code § 6-1.1-27-8 Failure of lessee or assignee to pay taxes on real or personal property

Sec. 8. If a lessee or an assignee of the lessee does not pay the taxes due on real or personal property as required by IC 6-1.1-10-37, and the lessor of the property is a taxing unit, then the county auditor shall deduct from the taxing unit's distribution of property tax revenue an amount equal to the unpaid taxes. As added by P.L.59-1986, SEC.2.

Ind. Code § 6-1.1-27-10 Deposit of excise tax revenue distributions received by taxing units

Effective 1-1-2027. Sec. 10. A taxing unit may deposit distributions of excise tax revenue received in a settlement under this chapter that was collected from a tax imposed under: (1) IC 6-6-5; (2) IC 6-6-5.1; (3) IC 6-6-6.5; (4) IC 6-6-9; (5) IC 6-6-11; (6) IC 6-6-15; or (7) IC 6-6-16; into any fund maintained by the taxing unit, and may use the distributions for any purpose allowed by law. As added by P.L.157-2026, SEC.88.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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