units 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.
Interest or penalties credited or charged to appropriate taxing
Ind. Code § 6-1.1-37-12, under Chapter 37. Miscellaneous Penalty and Interest Provisions.
Ind. Code § 6-1.1-37-12