Sec. 14. (a) The recorder may record:
(1) a deed of partition;
(2) a conveyance of land; or
(3) an affidavit of transfer to real estate;
only if it has been endorsed by the auditor of the proper county as "duly entered for taxation subject to final acceptance for transfer", "not taxable", or "duly entered for taxation" as provided by IC 36-2-9-18.
(b) A recorder who violates this section shall forfeit the sum of five dollars ($5), to be recovered by an action in the name of the county, for the benefit of the common school fund.
[Pre-Local Government Recodification Citations: 17-3-39-8 part; 17-3-39-9.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.54-1988, SEC.4; P.L.106-2003, SEC.7; P.L.106-2007, SEC.6.