Sec. 5. As used in this chapter, "tax liability" includes liability for special assessments and refers to liability for property taxes after the application of all allowed deductions and credits.
Ind. Code § 6-1.1-22.5-5
"Tax liability"
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.