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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12.6-3

Statement to claim deduction and information required; filing

Official textiga.in.govlast amended

requirement; county auditor duties
Sec. 3. (a) A property owner that qualifies for the deduction under this chapter and that desires to receive the deduction for a calendar year must complete and date a statement containing the information required by subsection (b) and file the statement with the county auditor on or before January 15 of the immediately succeeding calendar year. The township assessor shall verify each statement filed under this section, and the county auditor shall:

# (1)

make the deductions; and

# (2)

notify the county property tax assessment board of appeals of all deductions approved;
under this section.

(b) The statement referred to in subsection (a) must be verified under penalties for perjury and must contain the following information:

(1) The assessed value of the real property for which the person is claiming the deduction.

(2) The full name and complete business address of the person claiming the deduction.

# (3)

The complete address and a brief description of the real property for which the person is claiming the deduction.

# (4)

The name of any other county in which the person has applied for a deduction under this chapter for that assessment date.

# (5)

The complete address and a brief description of any other real property for which the person has applied for a deduction under this chapter for that assessment date.
As added by P.L.70-2008, SEC.1. Amended by P.L.183-2014, SEC.17; P.L.148-2015,
SEC.11; P.L.136-2024, SEC.18.

Amendment history

As added by P.L.70-2008, SEC.1. Amended by P.L.183-2014, SEC.17; P.L.148-2015, SEC.11; P.L.136-2024, SEC.18.

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Nearby sections (25 sections)
  1. 6-1.1-12.4-12 · Change of ownership
  2. 6-1.1-12.4-13 · Voidance of rules; investment property tax deduction
  3. 6-1.1-12.4-14 · Correction of error in deduction amount
  4. 6-1.1-12.5-1 · "Eligible infrastructure"
  5. 6-1.1-12.5-2 · "Natural gas utility"
  6. 6-1.1-12.5-3 · "Person"
  7. 6-1.1-12.5-4 · Ordinance designating infrastructure development zone
  8. 6-1.1-12.5-5 · Exemption from property taxation
  9. 6-1.1-12.6-0.5 · "Affiliated group"
  10. 6-1.1-12.6-1 · "Model residence"
  11. 6-1.1-12.6-2 · Applicability; amount of deduction; termination of…
  12. 6-1.1-12.6-2.1 · Expired
  13. 6-1.1-12.6-3 · Statement to claim deduction and information required;…
  14. 6-1.1-12.6-4 · Limitation of deduction to three residences; procedure…
  15. 6-1.1-12.6-5 · Deduction inapplicable in allocation area
  16. 6-1.1-12.6-6 · Prohibition against application of the deduction and a
  17. 6-1.1-12.6-7 · Application of the deduction on change of ownership
  18. 6-1.1-12.6-8 · Affiliated group limited to three deductions
  19. 6-1.1-12.6-9 · Voidance of rules; model residence property tax deduction
  20. 6-1.1-12.7-1 · "Certified technology park"
  21. 6-1.1-12.7-2 · "High technology activity"
  22. 6-1.1-12.7-3 · "Qualified personal property"
  23. 6-1.1-12.7-4 · Ordinance authorizing deduction
  24. 6-1.1-12.7-5 · Review; Indiana economic development corporation
  25. 6-1.1-12.7-6 · Certified deduction schedule; review by county assessor;
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