Blind persons; filing claim; proof of blindness; contents of
application
Sec. 12. (a) Except as provided in section 17.8 of this chapter, a
person who desires to claim the deduction provided in section 11 of
this chapter must file an application, on forms prescribed by the
department of local government finance, with the auditor of the
county in which the real property, mobile home not assessed as real
property, or manufactured home not assessed as real property is
located. With respect to real property, the application 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 application must be
filed during the twelve (12) months before March 2 of each year for
which the individual wishes to obtain the deduction. 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.
(b) Proof of blindness may be supported by:
(1) the records of a county office of family and children, the
division of family and children, or the division of disability,
aging, and rehabilitative services; or
(2) the written statement of a physician who is licensed by this
state and skilled in the diseases of the eye or of a licensed
optometrist.
(c) The application required by this section must contain the
record number and page where the contract or memorandum of the
contract is recorded if the individual is buying the real property,
mobile home, or manufactured home on a contract that provides that
he is to pay property taxes on the real property, mobile home, or
manufactured home.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1979,
P.L.56, SEC.12; Acts 1982, P.L.44, SEC.3; Acts 1982, P.L.45,
SEC.4; P.L.41-1987, SEC.4; P.L.55-1988, SEC.4; P.L.2-1992,
SEC.58; P.L.4-1993, SEC.9; P.L.5-1993, SEC.21; P.L.291-2001,
SEC.134; P.L.90-2002, SEC.108; P.L.177-2002, SEC.2.
Last modified: May 28, 2006