§ Ind. Code § 3-12-4-8Examination and comparison of certificates, poll lists, and tally sheets; aggregating and tabulating vote for county and political subdivision

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The county election board shall:
(1) carefully examine and compare the certificates, poll lists, and tally sheets; and
(2) aggregate and tabulate from the papers entrusted to it the vote for the county and
each political subdivision, as appropriate.

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