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.[Pre-1975 Property Tax Recodification Citation: 6-1-60-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.33, SEC.5.
Indiana Legal Code