Indiana § 14-13-9-23 - County failure to pay special assessments or direct support; procedure; remedy
Full text of Indiana Indiana Code § 14-13-9-23 — County failure to pay special assessments or direct support; procedure; remedy, with citation guidance and answers to common questions.
§ 14-13-9-23. County failure to pay special assessments or direct support; procedure; remedy
Sec. 23. (a) If:
(1) a county fails to pay direct support or special assessments to the commission when due under section 21 or 22 of this chapter; and
(2) more than thirty (30) days have elapsed since the due date;
the commission shall notify the state comptroller of the county's failure to pay and the amount due from the county. The commission may request that the state comptroller pay the amount due from local income taxes otherwise distributable to the county under IC 6-3.6. The state comptroller shall immediately contact the county auditor and the commission to confirm whether the county is unable to make the required payment. Upon confirming the county's inability to make the payment, the state comptroller shall deduct the amount due from the next distribution of local income taxes allocated to the county under IC 6-3.6.
(b) This section must be interpreted liberally to ensure that the obligations of the commission are paid to the extent legally valid. However, this section does not create a debt of the state.
As added by P.L.282-2019, SEC.8. Amended by P.L.13-2020, SEC.1; P.L.9-2024, SEC.349.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 14-13-9-23
What does Indiana Code § 14-13-9-23 cover?
Section 14-13-9-23 ("County failure to pay special assessments or direct support; procedure; remedy") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 14-13-9-23?
A common citation format is "Indiana Code § 14-13-9-23" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 14-13-9-23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.