Indiana § 14-27-3-13 - Assessments; certified copy; placement on tax duplicate; applicability of statutes
Full text of Indiana Indiana Code § 14-27-3-13 — Assessments; certified copy; placement on tax duplicate; applicability of statutes, with citation guidance and answers to common questions.
§ 14-27-3-13. Assessments; certified copy; placement on tax duplicate; applicability of statutes
Sec. 13. (a) The:
(1) clerk of the court, when an appeal is disposed of; or
(2) committee, if an appeal is not taken;
shall make a certified copy of the assessment as confirmed by the court in an appeal or as made originally if an appeal is not taken. The clerk or committee shall file the certified copy with the auditor of the county in which the proceedings are held.
(b) The auditor shall place the assessments against each tract of land upon the next succeeding tax duplicate. The assessment is a lien from the time of posting the original notices of the assessments and shall be collected as other state and county taxes are collected.
(c) All statutes regulating:
(1) the payment and collection of state and county taxes;
(2) the assessment of penalties and interest; and
(3) the sale of property for delinquent taxes;
apply to the payment and collection of assessments that are placed upon the tax duplicates under this section.
[Pre-1995 Recodification Citation: 13-2-19.5-3(h).]
As added by P.L.1-1995, SEC.20.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 14-27-3-13
What does Indiana Code § 14-27-3-13 cover?
Section 14-27-3-13 ("Assessments; certified copy; placement on tax duplicate; applicability of statutes") 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 § 14-27-3-13?
A common citation format is "Indiana Code § 14-27-3-13" (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 § 14-27-3-13 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.