Notwithstanding the other provisions of this chapter, the proper officer or officers of a political subdivision may:

1. (1) reappropriate money recovered from erroneous or excessive disbursements if the error and recovery are made within the current budget year; or

2. (2) refund, without appropriation, money erroneously received.

   [Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.]

   Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.26.