(A) The County Auditor and Treasurer are hereby authorized and directed to apply the amount of all refunds first against any delinquent property taxes owed in the county by the taxpayer.
(B) If so authorized and/or advised, either orally or in writing, by the Indiana Department of Local Government Finance, the Indiana Department of State Revenue or the Indiana Property Tax Replacement Fund Board, the Auditor and Treasurer may interpret “delinquent property taxes owed,” as that term is used in the Act, as including penalties, special assessments and/or liens.
(Ord. BCC-2007-48, passed 12-17-07)