Interest or penalties credited or charged to appropriate taxing units

Ind. Code § 6-1.1-37-12
in effect
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Sec. 12. The amount of interest or penalty collected from, or credited or refunded to, a taxpayer under this chapter shall be credited or charged to the appropriate taxing units. [Pre-1975 Property Tax Recodification Citation: 6-1-32-8.] Formerly: Acts 1975, P.L.47, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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