Ind. Code § 14-23-3-0.3
Current through P.L. 171-2024
IC 1-1-5-1 applies to the expiration of section 3 of this chapter, as amended by P.L.146-2008. Liability and penalties for delinquent tax payments for a property tax imposed under section 3 of this chapter before January 1, 2009, are not extinguished as a result of the expiration of section 3 of this chapter under P.L.146-2008. Delinquent property taxes collected after December 31, 2008, from a property tax imposed under section 3 of this chapter before January 1, 2009, shall be deposited and used after December 31, 2008, as provided in section 3 of this chapter (before its expiration), as effective December 30, 2008.
IC 14-23-3-0.3