Deduction application
Effective 1-1-2006.
Sec. 10. (a) A taxpayer that desires to claim the deduction
provided by section 9 of this chapter for a particular year shall file a
certified application, on forms prescribed by the department of local
government finance, with the auditor of the county where the
property for which the deduction is claimed was located on the
assessment date. The application may be filed in person or by mail.
If mailed, the mailing must be postmarked on or before the last day
for filing. The application must be filed before May 10 of the
assessment year to obtain the deduction.
(b) A taxpayer shall include on an application filed under this
section all information that the department of local government
finance and the corporation require to determine eligibility for the
deduction provided under this chapter.
As added by P.L.214-2005, SEC.16.
Last modified: May 28, 2006