Sec. 10. If the taxes for a year on any property which is subject to taxation under this article cannot be collected because of an erroneous proceeding, the amount of the taxes, together with any penalties, interest, or costs carried forward on account of those taxes, shall be added to the amount to be collected the following year.
[Pre-1975 Property Tax Recodification Citation: 6-1-60-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.33, SEC.5.
Structure Indiana Code
Chapter 36. Miscellaneous Assessment and Collection Provisions
6-1.1-36-1.5. When Documents Other Than Payments Are Considered Filed
6-1.1-36-2. Legal Services for Township Assessor
6-1.1-36-3. Certain Irregularities Not to Affect Validity of Assessment
6-1.1-36-4. Affidavits to Compel Production of Books or Records
6-1.1-36-5. Officials Authorized to Administer Oath
6-1.1-36-6. Fiduciaries; Filing Personal Property Tax Return
6-1.1-36-8. Free Official Service
6-1.1-36-10. Taxes Uncollectible Because of Erroneous Proceeding
6-1.1-36-11. Quitclaim Deed From State
6-1.1-36-12. Contracts for Discovery of Omitted Property; Fund for Additional Receipts; Use of Fund
6-1.1-36-13. List of Lands and Lots Within Limits of Newly Formed Political Subdivision