Veteran's mortgage deduction; filing claim
Sec. 17.5. (a) Except as provided in section 17.8 of this chapter,
a veteran who desires to claim the deduction provided in section 17.4
of this chapter must file a sworn statement, on forms prescribed by
the department of local government finance, with the auditor of the
county in which the real property, mobile home, or manufactured
home is assessed. With respect to real property, the veteran must file
the statement during the twelve (12) months before May 11 of each
year for which the veteran 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
statement must be filed during the twelve (12) months before March
2 of each year for which the individual wishes to obtain the
deduction. The statement may be filed in person or by mail. If
mailed, the mailing must be postmarked on or before the last day for
filing.
(b) The statement required under this section shall be in affidavit
form or require verification under penalties of perjury. The statement
shall be filed in duplicate if the veteran has, or is buying under a
contract, real property in more than one (1) county or in more than
one (1) taxing district in the same county. The statement shall
contain:
(1) a description and the assessed value of the real property,
mobile home, or manufactured home;
(2) the veteran's full name and complete residence address;
(3) 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 the individual is to pay property
taxes on the real property, mobile home, or manufactured home;
and
(4) any additional information which the department of local
government finance may require.
(Formerly: Acts 1975, P.L.52, SEC.2.) As amended by Acts 1978,
P.L.33, SEC.4; Acts 1979, P.L.56, SEC.15; Acts 1982, P.L.44,
SEC.6; Acts 1982, P.L.45, SEC.11; P.L.69-1983, SEC.1;
P.L.55-1988, SEC.7; P.L.291-2001, SEC.140; P.L.90-2002,
SEC.109; P.L.177-2002, SEC.5.
Last modified: May 28, 2006