Ind. Code § 24-9-9-3

Sec. 3. On or before June 20 and December 20 of each year, after completing an audit of the county treasurer's monthly reports required by IC 36-2-10-16, the county auditor shall distribute to the state comptroller two dollars and fifty cents ($2.50) of the mortgage recording fee collected under IC 36-2-7-10(c)(2) for each mortgage recorded by the county recorder. The state comptroller shall deposit the money in the state general fund to be distributed as described in section 4 of this chapter.