Section 36-9-27-90 - Delinquent assessments on lands owned by municipal corporations 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 Acts1981 , P.L. 309, SEC.101.