Ind. Code § 6-1.1-40-14

Current through P.L. 171-2024

Section 6-1.1-40-14 - Correction of deduction errors

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.

IC 6-1.1-40-14

As added by P.L. 219-2007, SEC.85.