Ind. Code § 36-2-14-11
(a) This section applies to money or other personal property:
(2) found:
(b) If money or personal property is not claimed by a person entitled to them, the coroner shall do the following:
(d) If, after complying with subsection (b), the coroner does not know of a person entitled to the personal property other than money that has an intrinsic value, the coroner shall deliver the personal property to the sheriff for sale at any auction that the sheriff conducts under law. The sheriff shall deposit the receipts from the auction of the personal property in the county general fund.
[Pre-Local Government Recodification Citations: 17-3-17-8 part; 17-3-17-10.]
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981, P.L.45, SEC.11; P.L.141-1992, SEC.1.