Alphabetical file of credit statements
Sec. 5. (a) Each year, the county auditor shall place the original
copies of all credit statements filed under section 3 of this chapter in
alphabetical order by townships. And, he shall, without regard to
townships, place the duplicate copies for the entire county in
alphabetical order.
(b) The auditor shall ascertain from the alphabetical files whether
or not more than one (1) statement has been filed by the same
individual.
(c) The county auditor may not grant an individual a credit under
section 2 of this chapter if:
(1) the individual, for the same year, claims the credit on two
(2) or more different statements; and
(2) the statements claim the credit for different property.
As added by Acts 1979, P.L.60, SEC.1.
Last modified: May 28, 2006