Indiana § 14-33-10-4 - Delinquent tax or assessment
Full text of Indiana Indiana Code § 14-33-10-4 — Delinquent tax or assessment, with citation guidance and answers to common questions.
§ 14-33-10-4. Delinquent tax or assessment
Sec. 4. (a) An assessment is a lien on the real property assessed equal to taxes levied on the property. If an installment of an assessment is not paid when due, the real property is subject to the same rate of interest and penalty as is provided by statute for delinquent taxes. If an installment or assessment is not paid in the amount and at the time when due, the board shall prepare, certify, and file with the auditor of the county in which the real property assessed is located the amount of the assessment against the real property with the default in payment.
(b) The county auditor shall place the amount, together with interest and penalty, upon the tax duplicate to be collected as state and county taxes are collected at the next date for the semiannual payment of taxes. If the assessment, interest, and penalty are not paid at that time, the real property is subject to sale as is provided by statute for the sale of real property on which there are delinquent taxes. Upon the sale the proceeds shall be prorated equally among the assessment and any delinquent taxes. A sale for a delinquent tax or delinquent assessment does not extinguish the assessment.
[Pre-1995 Recodification Citation: 13-3-3-80.]
As added by P.L.1-1995, SEC.26.
IC 14-33-11Chapter 11. Bonds
14-33-11-1Purpose of bonds 14-33-11-2Total amount of bonds 14-33-11-3Method of issuance 14-33-11-4Payment of bonds 14-33-11-5Restrictions in issuance 14-33-11-6Negotiability, registration, advertisement, and sale 14-33-11-7Interest of directors; disclosure 14-33-11-8Notice of sale; right to remonstrate against or vote against bonds 14-33-11-9Denial of right to issue bonds
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 14-33-10-4
What does Indiana Code § 14-33-10-4 cover?
Section 14-33-10-4 ("Delinquent tax or assessment") 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 § 14-33-10-4?
A common citation format is "Indiana Code § 14-33-10-4" (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 § 14-33-10-4 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.