Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-2

"Property tax liability"

Sec. 2. As used in this chapter, "property tax liability" means
liability for the tax imposed on property under this article determined
after application of all credits and deductions under this article,
except the credit under this chapter, but does not include any interest
or penalty imposed under this article.

As added by P.L.246-2005, SEC.61.

Last modified: May 28, 2006