§ 6-1.1-12-30 — Claim for deduction for wind power device

(a) Except as provided in sections 36 and 44
of this chapter and subject to section 45 of this chapter, a person who
desires to claim the deduction provided by section 29 of this chapter
must file a certified statement in duplicate, on forms prescribed by the
department of local government finance, with the auditor of the county
in which the real property or mobile home is subject to assessment. To
obtain the deduction for a desired calendar year in which property taxes
are first due and payable, the person must complete, date, and file the
statement with the county auditor on or before January 15 of the
calendar year in which the property taxes are first due and payable. The
person must:
(1) own the real property, mobile home, or manufactured home;
or
(2) be buying the real property, mobile home, or manufactured
home under contract;
on the date the statement is filed under this section. On verification of
the statement by the assessor of the township in which the real property
or mobile home is subject to assessment, or the county assessor if there
is no township assessor for the township, the county auditor shall allow
the deduction.
(b) This section applies only to property taxes imposed for an
assessment date before January 1, 2025.
(c) This section expires January 1, 2027.
As added by Acts 1979, P.L.56, SEC.4. Amended by
P.L.43-1984, SEC.2; P.L.90-2002, SEC.116; P.L.154-2006, SEC.21;
P.L.183-2007, SEC.8; P.L.144-2008, SEC.30; P.L.146-2008, SEC.113;
P.L.1-2009, SEC.36; P.L.183-2014, SEC.13; P.L.214-2019, SEC.11;
P.L.257-2019, SEC.26; P.L.136-2024, SEC.12; P.L.68-2025,
SEC.39.