{"data":{"id":"us-in/ic-6-1.1-27-5","jurisdiction":"us-in","citation":"IC 6-1.1-27-5","heading":"Prosecuting attorney; duties","body":"Sec. 5. (a) The state comptroller shall notify the prosecuting attorney of the appropriate judicial circuit if:\n(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\n(2) the nonpayment is caused by the failure of:\n(A) the county auditor to prepare and deliver a certificate of settlement to the county treasurer;\n(B) the county treasurer to make payment; or\n(C) the county auditor to issue a warrant for the amount due the state.\n(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.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 27. Settlement for Amounts Collected by County Treasurer"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-27-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ed757c6b026fc871c135312d3e3bb30b153210bd4bbfc592210d09af7f8a3704","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-27-4","next":"us-in/ic-6-1.1-27-6"},"notice":"GroundRules: Original legal text. Not legal advice."}