Solar energy heating or cooling system; filing claim
Sec. 27.1. Except as provided in section 36 of this chapter, a
person who desires to claim the deduction provided by section 26 of
this chapter must file a certified statement in duplicate, on forms
prescribed by the department of local government finance, with the
auditor of the county in which the real property or mobile home is
subject to assessment. With respect to real property, the person must
file the statement during the twelve (12) months before May 11 of
each year for which the person desires to obtain the deduction. With
respect to a mobile home which is not assessed as real property, the
person must file the statement between January 15 and March 31,
inclusive, of each year for which the person desires 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. On verification of the statement by the assessor of the
township in which the real property or mobile home is subject to
assessment, the county auditor shall allow the deduction.
As added by Acts 1980, P.L.40, SEC.3. Amended by P.L.43-1984,
SEC.1; P.L.55-1988, SEC.8; P.L.90-2002, SEC.115.
Last modified: May 28, 2006