Sec. 13. (a) The department of local government finance may prepare a report, plat, or other property tax record if an official:

(1) fails to make a report which is required under the general assessment provisions of this article; or

(2) fails to deliver a plat or other property tax record to the appropriate officer or board.

     (b) If the department of local government finance prepares a report, plat, or property tax record, the department shall certify the expenses incurred by the department to the township or county which is served by the official who failed to perform the duty. The township or county shall pay the amount of the expenses to the treasurer of state within thirty (30) days after the department’s certification. The township or county may collect amounts which it pays under this section from the official who failed to perform the duty.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-21; 6-1-34-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.251.