Mortgage or contract deductions; members of armed forces; filing
claims; procedure
Sec. 4. (a) An individual who satisfies the requirements of section
3 of this chapter may file a claim for a deduction, or deductions,
provided by section 1 of this chapter during the twelve (12) months
before May 11 of the year following the year in which he is
discharged from military service. The individual shall file the claim,
on the forms prescribed for claiming a deduction under section 2 of
this chapter, with the auditor of the county in which the real property
is located. The claim shall specify the particular year, or years, for
which the deduction is claimed. The individual shall attach to the
claim an affidavit which states the facts concerning the individual's
absence as a member of the United States armed forces.
(b) The county property tax assessment board of appeals shall
examine the individual's claim and shall determine the amount of
deduction, or deductions, he is entitled to and the year, or years, for
which deductions are due. Based on the board's determination, the
county auditor shall calculate the excess taxes paid by the individual
and shall refund the excess to the individual from funds not
otherwise appropriated. The county auditor shall issue, and the
county treasurer shall pay, a warrant for the amount, if any, to which
the individual is entitled.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,
P.L.39, SEC.4; P.L.55-1988, SEC.2; P.L.6-1997, SEC.43.
Last modified: May 28, 2006