Sec. 2. Liability and penalties for delinquent tax payments for a property tax imposed under IC 15-13-9 before January 1, 2009, are not extinguished as a result of the expiration of IC 15-13-9 under P.L.146-2008. As added by P.L.220-2011, SEC.301.
Liability and penalties for delinquent tax payments
Ind. Code § 15-13-9.1-2, under Chapter 9.1. Effect of the Expiration of IC 15-13-9.
Ind. Code § 15-13-9.1-2