Ind. Code § 36-2-17-15 – Public documents in custody of county treasurer destroyed; copies; county tax duplicate; liability of persons charged with tax

(a) If public documents in the custody of the county treasurer are destroyed, the officer whose duty it is to furnish those documents shall immediately make new copies of them in the same manner in which they were originally made and shall deliver these copies to the treasurer. A copy made under this section has the same force as the original document.
(b) If a county tax duplicate is destroyed and a copy is supplied under this section, persons charged with taxes on that copy are liable for those taxes unless they:
1. (1) produce proper receipts for the taxes; or
2. (2) prove to the county treasurer or county executive that the taxes have been paid.
  [Pre-Local Government Recodification Citations: 5-15-8-22; 5-15-8-23.]
  As added by Acts 1980, P.L.212, SEC.1.