Interest or Penalties Credited or Charged to Appropriate Taxing Units

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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.


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