Disabled veteran; filing claim
Sec. 15. (a) Except as provided in section 17.8 of this chapter, an
individual who desires to claim the deduction provided by section 13
or section 14 of this chapter must file a statement with the auditor of
the county in which the individual resides. 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 during the twelve (12) months
before March 2 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. The statement shall contain a sworn declaration that
the individual is entitled to the deduction.
(b) In addition to the statement, the individual shall submit to the
county auditor for the auditor's inspection:
(1) a pension certificate, an award of compensation, or a
disability compensation check issued by the United States
Department of Veterans Affairs if the individual claims the
deduction provided by section 13 of this chapter;
(2) a pension certificate or an award of compensation issued by
the United States Department of Veterans Affairs if the
individual claims the deduction provided by section 14 of this
chapter; or
(3) the appropriate certificate of eligibility issued to the
individual by the Indiana department of veterans' affairs if the
individual claims the deduction provided by section 13 or 14 of
this chapter.
(c) If the individual claiming the deduction is under guardianship,
the guardian shall file the statement required by this section.
(d) If the individual claiming a deduction under section 13 or 14
of this chapter is buying real property, a mobile home not assessed
as real property, or a manufactured home not assessed as real
property under a contract that provides that the individual is to pay
property taxes for the real estate, mobile home, or manufactured
home, the statement required by this section must contain the record
number and page where the contract or memorandum of the contract
is recorded.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.56, SEC.13; Acts 1982, P.L.44, SEC.4; Acts 1982, P.L.45,
SEC.7; P.L.55-1988, SEC.5; P.L.1-1990, SEC.70; P.L.123-1999,
SEC.5; P.L.291-2001, SEC.137; P.L.177-2002, SEC.3.
Last modified: May 28, 2006