Ind. Code § 36-2-10-15
(a) The treasurer shall maintain:
(b) The treasurer may not enter in the treasurer's accounts money received for taxes charged on the duplicate of the current year until after the treasurer's settlement for that money under IC 6-1.1-27 .
[Pre-Local Government Recodification Citation: 17-3-32-6.]
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.69.