Indiana Code - Taxation - Title 6, Section 6-1.1-18-9

Reappropriations from erroneous or excessive disbursements;
refunds without appropriation

Sec. 9. Notwithstanding the other provisions of this chapter, the
proper officer or officers of a political subdivision may:
(1) reappropriate money recovered from erroneous or excessive
disbursements if the error and recovery are made within the
current budget year; or
(2) refund, without appropriation, money erroneously received.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.178-2002,
SEC.26.

Last modified: May 28, 2006