Applicability of article

Sec. 2. This article applies to: (1) taxes and tax liability in effect after December 31, 2016; (2) homestead and property tax credits against property tax liability imposed for an assessment date after December 31, 2015; and (3) subject to subdivisions (1) and (2), administration of taxes described in section 3 of this chapter, after December 31, 2016. As added by P.L.243-2015, SEC.10.