the watershed development 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.
IC 14-30.5-5-4