When any ditch assessment against land owned by a municipal corporation becomes delinquent, the county auditor shall:(1) certify the amount of the delinquency to the state board of accounts and to the person who receives semiannual distribution of taxes on behalf of the municipal corporation; and(2) withhold the amount from the municipal corporation at the next semiannual distribution of taxes collected.The amount withheld by the auditor shall be credited to the appropriate drainage fund.[Pre-Local Government Recodification Citation: 19-4-7-14.]As added by Acts 1981, P.L.309, SEC.101.
Indiana Legal Code