Indiana Code § 15-13-9.1-2

Liability and penalties for delinquent tax payments
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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.

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