property Sec. 12. (a) This subsection applies to real estate owned by the state. The auditor of state shall issue a warrant to pay the amount set forth in the certified statement under section 10(b) of this chapter for real estate owned by the state and shall charge the appropriate fund for the amount. (b) This subsection applies to real estate owned by a municipality (as defined in IC 5-11-1-16). The fiscal officer of the municipality shall make the necessary appropriation from the appropriate fund to pay the weed control board the amount set forth in the certified statement under section 10(b) of this chapter for real estate owned by the municipality. (c) This subsection applies to real estate that is exempt from property taxation. The owner of the tax exempt real estate shall pay the amount set forth in the certified statement under section 10(b) of this chapter for the tax exempt real estate. If the owner of the tax exempt real estate fails to pay the amount required by this chapter, the owner is ineligible for the property tax exemption, and the department of local government finance shall deny the property tax exemption for the real estate. [Pre-2008 Recodification Citations: subsection (a) formerly 15-3-4.6-5.4(g); subsection (b) formerly 15-3-4.6-5.4(h); subsection (c) formerly 15-3-4.6-5.4(i).] As added by P.L.2-2008, SEC.7.
IC 15-16-7-13 Duties of the county auditor concerning certified statement of costs Sec. 13. Except as provided in section 12 of this chapter, the county auditor, upon receiving and filing the weed control board's certified statement as prescribed in this chapter, shall: (1) immediately place the amounts on the tax duplicate of the county; (2) collect the amounts at the next tax paying time, in the same manner as other state, county, or township taxes are collected, including penalties, forfeitures, and sales; and (3) after the amount has been collected, place the amount in the proper fund. [Pre-2008 Recodification Citation: 15-3-4.6-5.6.] As added by P.L.2-2008, SEC.7.