Section 14-26-8-53 - Auditor; extension of assessments upon duplicate(a) The auditor shall then extend the assessments upon a special duplicate:(1) to be provided for the auditor at the expense of the county;(2) to be known as the lake duplicate; and(3) for recording all assessments under this chapter in the county.(b) Except as provided in subsection (c), in extending the assessments upon the duplicates, the auditor shall, in the first instance, extend the assessments for the full period of payment of all assessments, as fixed by the surveyor.(c) Assessments of less than twenty-five dollars ($25) shall be paid within one (1) year.(d) The auditor shall calculate and add to each successive installment interest at the rate of six percent (6%) per year until the date fixed for payment.Pre-1995 Recodification Citation: 13-2-18-19 part.
As added by P.L. 1-1995, SEC.19.