Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5

Affected: IC 6-1.1-31.5

Sec. 26. The tax and billing system shall permit a county to maintain, enter, update, and retrieve tax and billing records for the following:

1. (1) The current tax year.
2. (2) Two (2) tax years subsequent to the current tax year.

(Department of Local Government Finance; 50 IAC 26-7-26; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR- 050100165FRA; readopted filed Oct 4, 2024, 4:04 p.m.: 20241030-IR-050230833RFA)