Sec. 23. (a) If:
(1) a county fails to pay direct support or special assessments to the commission when due under section 21 or 22 of this chapter; and
(2) more than thirty (30) days have elapsed since the due date;
the commission shall notify the auditor of state of the county's failure to pay and the amount due from the county. The commission may request that the auditor of state pay the amount due from local income taxes otherwise distributable to the county under IC 6-3.6. The auditor of state shall immediately contact the county auditor and the commission to confirm whether the county is unable to make the required payment. Upon confirming the county's inability to make the payment, the auditor of state shall deduct the amount due from the next distribution of local income taxes payable to the county under IC 6-3.6.
(b) This section must be interpreted liberally to ensure that the obligations of the commission are paid to the extent legally valid. However, this section does not create a debt of the state.
As added by P.L.282-2019, SEC.8.