Indiana § 6-1.1-42-34 Correction of deduction errors

Indiana Statutes

§ 6-1.1-42-34 — Correction of deduction errors

Indiana·Art. 1.1 PROPERTY TAXES·Ch. 42 Brownfield Revitalization Zone Tax Abatement

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Indiana § 6-1.1-42-34 (Correction of deduction errors) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.