Sec. 2. Liability and penalties for delinquent tax payments for a property tax imposed under IC 15-13-9 before January 1, 2009, are not extinguished as a result of the expiration of IC 15-13-9 under P.L.146-2008.
Ind. Code § 15-13-9.1-2
Liability and penalties for delinquent tax payments
As added by P.L.220-2011, SEC.301.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.