IC 6-3.6-1-2: Applicability of article

Sec. 2. This article applies to:

(1) taxes and tax liability in effect after December 31, 2016;

(2) homestead and property tax credits against property tax liability imposed for an assessment date after December 31, 2015; and

(3) subject to subdivisions (1) and (2), administration of taxes described in section 3 of this chapter, after December 31, 2016.