Sec. 0.3. IC 1-1-5-1 applies to the expiration of section 3 of this chapter, as amended by P.L.146-2008. Liability and penalties for delinquent tax payments for a property tax imposed under section 3 of this chapter before January 1, 2009, are not extinguished as a result of the expiration of section 3 of this chapter under P.L.146-2008. Delinquent property taxes collected after December 31, 2008, from a property tax imposed under section 3 of this chapter before January 1, 2009, shall be deposited and used after December 31, 2008, as provided in section 3 of this chapter (before its expiration), as effective December 30, 2008.
As added by P.L.220-2011, SEC.299.
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