Mortgage or contract deductions; members of armed forces;
amount of deduction without claim
Sec. 5. A county auditor shall determine the amount of the
deduction provided by section 1 of this chapter that an individual is
entitled to and shall make an allowance for the deduction without a
claim being filed if:
(1) the county auditor determines that the individual satisfies
the requirements of section 3 of this chapter; and
(2) the individual is a resident of, and the real property is
located in, the county that the auditor serves.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,
P.L.39, SEC.5.
Last modified: May 28, 2006