Indiana § 14-26-8-53 - Auditor; extension of assessments upon duplicate
Full text of Indiana Indiana Code § 14-26-8-53 — Auditor; extension of assessments upon duplicate, with citation guidance and answers to common questions.
§ 14-26-8-53. Auditor; extension of assessments upon duplicate
Sec. 53. (a) The auditor shall then extend the assessments upon a special duplicate:
(1) to be provided for the auditor at the expense of the county;
(2) to be known as the lake duplicate; and
(3) for recording all assessments under this chapter in the county.
(b) Except as provided in subsection (c), in extending the assessments upon the duplicates, the auditor shall, in the first instance, extend the assessments for the full period of payment of all assessments, as fixed by the surveyor.
(c) Assessments of less than twenty-five dollars ($25) shall be paid within one (1) year.
(d) The auditor shall calculate and add to each successive installment interest at the rate of six percent (6%) per year until the date fixed for payment.
[Pre-1995 Recodification Citation: 13-2-18-19 part.]
As added by P.L.1-1995, SEC.19.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 14-26-8-53
What does Indiana Code § 14-26-8-53 cover?
Section 14-26-8-53 ("Auditor; extension of assessments upon duplicate") 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 § 14-26-8-53?
A common citation format is "Indiana Code § 14-26-8-53" (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 § 14-26-8-53 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.