Taxes uncollectible because of erroneous proceeding
Sec. 10. If the taxes for a year on any property which is subject to
taxation under this article cannot be collected because of an
erroneous proceeding, the amount of the taxes, together with any
penalties, interest, or costs carried forward on account of those taxes,
shall be added to the amount to be collected the following year.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.33, SEC.5.
Last modified: May 28, 2006