Qualification for deduction
Sec. 12. To qualify for the deduction, the taxpayer must claim the
deduction, in the manner prescribed by the department of local
government finance, on the taxpayer's personal property tax return
filed under IC 6-1.1-3 or IC 6-1.1-8 (or an amended return filed
within the time allowed under this article) for the abated property to
which the deduction applies.
As added by P.L.224-2003, SEC.180.
Last modified: May 28, 2006