Indiana Code § 5-11-12-2

Change of county systems of accounting; necessity of approval
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Sec. 2. A board of county commissioners may not change its tax accounting system, system of accounting and reporting, or use of forms, ledgers, or other records under this chapter without the approval of the state board of accounts. Formerly: Acts 1937, c.203, s.2. As amended by P.L.3-1986, SEC.23.

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