Certified application; filing deadline; required information
Sec. 2.5. (a) A person that desires to claim the credit provided by
section 1 of this chapter shall file a certified application, on forms
prescribed by the department of local government finance, with the
auditor of the county where the property for which the credit is
claimed was located on the assessment date. A person that timely
files a personal property return under IC 6-1.1-3-7(a) for an
assessment year must file the application between March 1 and May
15 of that year in order to obtain the credit in the following year. A
person that obtains a filing extension under IC 6-1.1-3-7(b) for an
assessment year must file the application between March 1 and the
extended due date for that year in order to obtain the credit in the
following year.
(b) A taxpayer shall include on an application filed under this
section all information that the department of local government
finance requires to determine eligibility for the credit provided under
this chapter.
(c) Compliance with this chapter does not exempt a person from
compliance with IC 5-28-15-7.
As added by P.L.198-2001, SEC.57. Amended by P.L.256-2003,
SEC.23; P.L.4-2005, SEC.40.
Last modified: May 28, 2006