Indiana Code § 36-2-17-16

Assessment rolls and tax duplicates destroyed; new assessments and appraisals; proceedings to collect taxes due
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Sec. 16. If the assessment rolls and tax duplicates of a county are destroyed, the county executive shall cause new assessments and appraisals to be made, in the same manner and under the same regulations that they were originally made, and shall conduct all proceedings necessary to enable the treasurer to collect all taxes due in the county. [Pre-Local Government Recodification Citation: 5-15-8-24.]

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