Indiana Code
Chapter 1.5. State Rail Preservation Law
8-3-1.5-16. Delinquent State Railroad Taxes; Offset Against Purchase Cost

Sec. 16. In addition to any other funds available to carry out the purposes of this chapter, there are appropriated, and the department may utilize, any delinquent state taxes from any railroad entity, and the interest due on taxes to the date of acquisition, as an offset against the purchase cost of any rail properties purchased from that railroad entity.
Formerly: Acts 1975, P.L.79, SEC.1. As amended by Acts 1980, P.L.74, SEC.55.