Indiana § 6-1.1-12.1-9.5 Waiver of noncompliance

Indiana Statutes

§ 6-1.1-12.1-9.5 — Waiver of noncompliance

Indiana § 6-1.1-12.1-9.5

Art. 1.1PROPERTY TAXES

Ch. 12.1Deduction for Rehabilitation or Redevelopment of

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Bluebook

Ind. Code § 6-1.1-12.1-9.5 (2026).

Text

5.

(a)As used in this section, "clerical error" includes mathematical errors and omitted signatures.

(b)Except as provided in section 9 of this chapter, the designating body may by resolution waive noncompliance with the following requirements in this chapter with respect to a particular deduction under this chapter:

(1)a filing deadline applicable to an application, a statement of benefits, or another document that is required to be filed under this chapter; or

(2)a clerical error in an application, a statement of benefits, or another document that is required to be filed under this chapter; if the taxpayer otherwise qualifies for the deduction and the document is filed or the clerical error is corrected before the resolution is adopted. The resolution must specifically identify the p

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5. (a) As used in this section, "clerical
error" includes mathematical errors and omitted signatures.
(b) Except as provided in section 9 of this chapter, the designating
body may by resolution waive noncompliance with the following
requirements in this chapter with respect to a particular deduction
under this chapter:
(1) a filing deadline applicable to an application, a statement of
benefits, or another document that is required to be filed under
this chapter; or
(2) a clerical error in an application, a statement of benefits, or
another document that is required to be filed under this chapter;
if the taxpayer otherwise qualifies for the deduction and the document
is filed or the clerical error is corrected before the resolution is adopted.
The resolution must specifically identify the property, deductions, and
taxpayer that are effected by the resolution, specifically identify the
noncompliance that is the subject of the resolution, and include a
finding that the noncompliance has been corrected before the adoption
of the resolution.
(c) The designating body shall certify a copy of a resolution adopted
under this section to the taxpayer and the department of local
government finance.
(d) If a noncompliance with this chapter has been corrected and a
resolution is adopted under this section, the taxpayer shall be treated as
if the taxpayer had complied with the procedural requirements of this
chapter. However, if the designating body determines that granting the
relief permitted by this section would result in a delay in the issuance
of tax bills, require the recalculation of tax rates or tax levies for a
particular year, or otherwise cause an undue burden on a taxing unit,
the designating body may require that the deduction that the taxpayer
would be entitled to receive for a particular year be applied to a
subsequent year in the manner prescribed by the department of local
government finance.