Indiana § 6-1.1-40-14 Correction of deduction errors

Indiana Statutes

§ 6-1.1-40-14 — Correction of deduction errors

Indiana § 6-1.1-40-14

Art. 1.1PROPERTY TAXES

Ch. 40Maritime Opportunity Districts

This text of Indiana § 6-1.1-40-14 (Correction of deduction errors) 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 § 6-1.1-40-14 (2026).

Text

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.

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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.