Surviving spouse of veteran; filing claim
Sec. 17. Except as provided in section 17.8 of this chapter, a
surviving spouse who desires to claim the deduction provided by
section 16 of this chapter must file a statement with the auditor of the
county in which the surviving spouse resides. With respect to real
property, the statement must be filed during the twelve (12) months
before May 11 of each year for which the surviving spouse 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. The statement shall contain:
(1) a sworn statement that the surviving spouse is entitled to the
deduction; and
(2) the record number and page where the contract or
memorandum of the contract is recorded, if the individual is
buying the real property on a contract that provides that the
individual is to pay property taxes on the real property.
In addition to the statement, the surviving spouse shall submit to the
county auditor for the auditor's inspection a letter or certificate from
the United States Department of Veterans Affairs establishing the
service of the deceased spouse in the military or naval forces of the
United States before November 12, 1918.
(Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.21, SEC.8.) As
amended by Acts 1979, P.L.56, SEC.14; Acts 1982, P.L.44, SEC.5;
Acts 1982, P.L.45, SEC.9; P.L.55-1988, SEC.6; P.L.1-1990, SEC.71;
P.L.177-2002, SEC.4.
Last modified: May 28, 2006