Mortgage or contract deductions; members of armed forces
Sec. 3. An individual who is a resident of this state on the
assessment date of any year may claim the deduction provided by
section 1 of this chapter for that year in the manner prescribed in
section 4 of this chapter if during the filing period prescribed in
section 2 of this chapter he was:
(1) a member of the United States armed forces; and
(2) away from the county of his residence as a result of military
service.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,
P.L.39, SEC.3.
Last modified: May 28, 2006