Persons over 65 or surviving spouse; filing claim
Sec. 10.1. (a) Except as provided in section 17.8 of this chapter,
an individual who desires to claim the deduction provided by section
9 of this chapter must file a sworn statement, on forms prescribed by
the department of local government finance, with the auditor of the
county in which the real property, mobile home, or manufactured
home is located. With respect to real property, the statement must be
filed during the twelve (12) months before May 11 of each year for
which the individual wishes to obtain the deduction. With respect to
a mobile home that is not assessed as real property or a manufactured
home that is not assessed as real property, the statement must be filed
between January 15 and March 31, inclusive of each year for which
the individual wishes to obtain the deduction. The statement may be
filed in person or by mail. If mailed, the mailing must be postmarked
on or before the last day for filing.
(b) The statement referred to in subsection (a) shall be in affidavit
form or require verification under penalties of perjury. The statement
must be filed in duplicate if the applicant owns, or is buying under
a contract, real property, a mobile home, or a manufactured home
subject to assessment in more than one (1) county or in more than
one (1) taxing district in the same county. The statement shall
contain:
(1) the source and exact amount of gross income received by the
individual and his spouse during the preceding calendar year;
(2) the description and assessed value of the real property,
mobile home, or manufactured home;
(3) the individual's full name and his complete residence
address;
(4) the record number and page where the contract or
memorandum of the contract is recorded if the individual is
buying the real property, mobile home, or manufactured home
on contract; and
(5) any additional information which the department of local
government finance may require.
(c) In order to substantiate his deduction statement, the applicant
shall submit for inspection by the county auditor a copy of his and a
copy of his spouse's income tax returns for the preceding calendar
year. If either was not required to file an income tax return, the
applicant shall subscribe to that fact in the deduction statement.
As added by Acts 1980, P.L.40, SEC.1. Amended by Acts 1982,
P.L.44, SEC.2; Acts 1982, P.L.45, SEC.2; P.L.55-1988, SEC.3;
P.L.291-2001, SEC.132; P.L.90-2002, SEC.107.
Last modified: May 28, 2006