Correction of deduction errors

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.85.

Amendment history

As added by P.L.219-2007, SEC.85.

Source: view the official text

Nearby sections (25 sections)

6-1.1-40-2 · "District"
6-1.1-40-3 · Repealed
6-1.1-40-4 · "New manufacturing equipment"
6-1.1-40-5 · "Redevelopment"
6-1.1-40-6 · "Rehabilitation"
6-1.1-40-7 · Designation as district
6-1.1-40-8 · Description of district; resolution; remonstrance; appeal
6-1.1-40-9 · Manufacturing equipment; statement of benefits; review;
6-1.1-40-10 · Deduction for manufacturing equipment
6-1.1-40-11 · Application for deduction; review; change of ownership
6-1.1-40-12 · Additional application information; compliance with…
6-1.1-40-13 · Benefit performance waiver certificate
6-1.1-40-14 · Correction of deduction errors
6-1.1-40-15 · Expiration of chapter
6-1.1-41-1 · Application of chapter
6-1.1-41-2 · Authorization of fund and tax levies
6-1.1-41-3 · Notice of proposal; hearing
6-1.1-41-4 · Submission of proposal to department of local government
6-1.1-41-5 · Repealed
6-1.1-41-6 · Objections to establishment of fund or increase in tax rate
6-1.1-41-7 · Hearing on objections
6-1.1-41-8 · Notice of hearing
6-1.1-41-9 · Department of local government finance action on proposal;
6-1.1-41-10 · Imposition of tax levy to provide for fund
6-1.1-41-11 · Reduction or rescission of annual levy

Full table of contents →