Indiana § 6-1.1-12.8-4 Required statement

Indiana Statutes

§ 6-1.1-12.8-4 — Required statement

Indiana § 6-1.1-12.8-4

Art. 1.1PROPERTY TAXES

Ch. 12.8Deduction for Residence in Inventory

This text of Indiana § 6-1.1-12.8-4 (Required statement) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-12.8-4 (2026).

Text

(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, or the county assessor if there is no township assessor for the township, 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

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(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, or the county assessor if there is
no township assessor for the township, 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.
(6) An affirmation by the owner that the owner is receiving not
more than three (3) deductions under this chapter, including the
deduction being applied for by the owner, either:
(A) as the owner of the residence in inventory; or
(B) as an owner that is part of an affiliated group.
(7) An affirmation that the real property has not been leased and
will not be leased for any purpose during the term of the
deduction.