Indiana Code § 14-33-7-13

Special benefits tax levied although district plan abandoned
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Sec. 13. The levy of the tax for special benefits may be made although an attempt to formulate a district plan has been abandoned because of: (1) changed conditions; (2) impracticability; or (3) other reasons; if money is necessary to meet valid obligations of the district. [Pre-1995 Recodification Citation: 13-3-3-69.]

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