Indiana Code § 6-1.1-18-9

Reappropriations from erroneous or excessive disbursements; refunds without appropriation
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Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer or officers of a political subdivision may: (1) reappropriate money recovered from erroneous or excessive disbursements if the error and recovery are made within the current budget year; or (2) refund, without appropriation, money erroneously received. [Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.26.

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