Correction of deduction errors

Official textiga.in.govlast amended 2007

Sec. 34. 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.87.

Amendment history

As added by P.L.219-2007, SEC.87.

Source: view the official text

Nearby sections (25 sections)

6-1.1-42-22 · Approval of deduction
6-1.1-42-23 · Limitation of property eligible for deductions
6-1.1-42-24 · Final action; granting of deductions; expiration
6-1.1-42-25 · Appeal of grant of deduction
6-1.1-42-26 · Hearing of appeal of grant of deduction
6-1.1-42-27 · Certified deduction application
6-1.1-42-28 · Amount of deduction
6-1.1-42-29 · Requirements for property owners filing deduction…
6-1.1-42-30 · Substantial compliance with statement of benefits; notice;
6-1.1-42-31 · Public documents and records; confidential information
6-1.1-42-32 · Publication and filing of deduction information by auditor
6-1.1-42-33 · Designating body not granted authority to exempt person…
6-1.1-42-34 · Correction of deduction errors
6-1.1-43-1 · Application of chapter
6-1.1-43-2 · "Economic development incentive" defined
6-1.1-43-3 · Forfeiture of incentive
6-1.1-43-4 · Restoration of incentive
6-1.1-45-1 · Definition applicability
6-1.1-45-2 · "Base year assessed value"
6-1.1-45-3 · "Corporation"
6-1.1-45-3.5 · "District business"
6-1.1-45-4 · "Enterprise zone"
6-1.1-45-5 · "Enterprise zone location"
6-1.1-45-6 · "Enterprise zone property"
6-1.1-45-6.2 · "Entrepreneur and enterprise district"

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