Indiana Code § 16-22-8-51

Tax assessment and collection
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Sec. 51. The tax levy approved by the department of local government finance shall be assessed and collected by the county treasurer of the county within which the corporation is located as other taxes are levied and collected. The county treasurer shall remit all taxes to the treasurer of the corporation. [Pre-1993 Recodification Citation: 16-12-21-46.]

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