Correction of error in deduction amount

Official textiga.in.govlast amended 2007

Sec. 14. If:

# (1)

as the result of an error the county auditor applies a deduction under this chapter for a particular assessment date in an amount that is less than the amount to which the taxpayer is entitled under this chapter; and

# (2)

the taxpayer is entitled to a correction of the error under this article;
the county auditor shall apply the correction of the error in the manner that corrections are applied under IC 6-1.1-12.1-15.
As added by P.L.219-2007, SEC.36.

Amendment history

As added by P.L.219-2007, SEC.36.

Source: view the official text

Nearby sections (25 sections)

6-1.1-12.4-2 · Applicability of deduction entitlement; calculation of…
6-1.1-12.4-3 · Eligibility; deduction amount; period of deduction;…
6-1.1-12.4-4 · Ineligibility of real and personal property located in…
6-1.1-12.4-5 · Additional deductions for property prohibited
6-1.1-12.4-6 · Official review of job creation and job retention…
6-1.1-12.4-7 · Notice of hearing requirements
6-1.1-12.4-8 · Hearing requirements; termination of deduction
6-1.1-12.4-9 · Notice of termination
6-1.1-12.4-10 · Appeal of termination
6-1.1-12.4-11 · Taxes not due while appeal pending
6-1.1-12.4-12 · Change of ownership
6-1.1-12.4-13 · Voidance of rules; investment property tax deduction
6-1.1-12.4-14 · Correction of error in deduction amount
6-1.1-12.5-1 · "Eligible infrastructure"
6-1.1-12.5-2 · "Natural gas utility"
6-1.1-12.5-3 · "Person"
6-1.1-12.5-4 · Ordinance designating infrastructure development zone
6-1.1-12.5-5 · Exemption from property taxation
6-1.1-12.6-0.5 · "Affiliated group"
6-1.1-12.6-1 · "Model residence"
6-1.1-12.6-2 · Applicability; amount of deduction; termination of…
6-1.1-12.6-2.1 · Expired
6-1.1-12.6-3 · Statement to claim deduction and information required;…
6-1.1-12.6-4 · Limitation of deduction to three residences; procedure…
6-1.1-12.6-5 · Deduction inapplicable in allocation area

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