Indiana § 36-9-37-23 - Certification of delinquent assessments
Full text of Indiana Indiana Code § 36-9-37-23 — Certification of delinquent assessments, with citation guidance and answers to common questions.
§ 36-9-37-23. Certification of delinquent assessments
Sec. 23. (a) This section does not apply to a municipality if the legislative body of the municipality adopts an ordinance providing that this section does not apply to the municipality.
(b) Except as provided in subsection (d), before June 1 of each year the municipal fiscal officer shall certify to the county auditor a list of all delinquent waivered and nonwaivered assessments. The list must include the following:
(1) The name or names of the owner or owners of each piece of real property on which the assessments for principal and interest are in default.
(2) The description of each of those pieces of property as shown by the records of the county auditor.
(3) The total amount of principal, interest, and penalty due on each of those pieces of property.
(c) The county auditor shall immediately enter the list in a special duplicate and transmit the list to the county treasurer for collection.
(d) After the county treasurer receives the list, payments on the delinquent assessments shall be made only to the county treasurer and may not be accepted by the municipal fiscal officer. However, this subsection does not apply to payments from the county under section 24 of this chapter.
As added by P.L.98-1993, SEC.8.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 36-9-37-23
What does Indiana Code § 36-9-37-23 cover?
Section 36-9-37-23 ("Certification of delinquent assessments") 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 § 36-9-37-23?
A common citation format is "Indiana Code § 36-9-37-23" (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 § 36-9-37-23 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.