Section 6-1.1-27-5 - Prosecuting attorney; duties(a) The state comptroller shall notify the prosecuting attorney of the appropriate judicial circuit if:(1) the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and(2) the nonpayment is caused by the failure of:(A) the county auditor to prepare and deliver a certificate of settlement to the county treasurer;(B) the county treasurer to make payment; or(C) the county auditor to issue a warrant for the amount due the state.(b) When a prosecuting attorney receives the notice required by this section, the prosecuting attorney shall initiate a suit in the name of the state against the defaulting county auditor or treasurer. The defaulting party is liable in an amount equal to one hundred fifteen percent (115%) of the amount due the state.Pre-1975 Property Tax Recodification Citation: 6-1-59-3 part.
Amended by P.L. 9-2024,SEC. 175, eff. 7/1/2024.Amended by P.L. 148-2024,SEC. 4, eff. 7/1/2024.Amended by P.L. 86-2018,SEC. 58, eff. 3/15/2018.Formerly: Acts1975 , P.L. 47, SEC.1.