Mortgage deduction; filing; appointees to act for elderly, blind, or
disabled persons
Sec. 0.7. Any individual who is sixty-five (65) years of age, blind,
or disabled (within the meaning of section 11 of this chapter) may
appoint an individual eighteen (18) years of age or older to act on his
behalf for purposes of filing property tax deduction statements for
any deductions provided by this chapter. If a statement is filed by an
appointee, the appointee's name, address, and telephone number must
be included in the statement.
As added by Acts 1981, P.L.25, SEC.2.
Last modified: May 28, 2006