Sec. 44. (a) If:

(1) a municipality purchased under threat of condemnation real property upon which there were any unpaid Barrett Law assessments; and

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Terms Used In Indiana Code 36-9-37-44

(2) because of the purchase the vendor paid, under protest, the interest on the Barrett Law assessment for a period of ten (10) years in advance;

the vendor is entitled to a reimbursement for the interest paid in advance, less the interest for one (1) year.

     (b) The vendor must present and prove a claim for the interest to the municipal fiscal officer. The reimbursement under this section shall be paid out of the surplus Barrett Law account of the municipality.

As added by P.L.98-1993, SEC.8.