Note: This version of section effective until 1-1-2023. See also following repeal of this section, effective 1-1-2023.
Sec. 6. (a) The auditor of a county (referred to in this section as the "first county") with whom a deduction application is filed under section 2 of this chapter shall immediately prepare and transmit a copy of the application to the auditor of any other county (referred to in this section as the "second county") if:
(1) the residence of the applicant is located in the second county; or
(2) the applicant has applied for a deduction under section 2 of this chapter in the second county.
(b) The county property tax assessment board of appeals of the second county shall note on the copy of the application either:
(1) the amount of the deduction provided under section 1 of this chapter that has been granted in the second county; or
(2) that no deduction application has been filed under section 2 of this chapter in the second county.
The board shall then return the copy to the auditor of the first county.
(c) The county property tax assessment board of appeals of the first county shall then take appropriate action on the application. The board may not grant a deduction provided under section 1 of this chapter in an amount which will exceed the difference between the amount granted in any other county and the maximum amount permitted the applicant under section 1 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-7 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.6; P.L.6-1997, SEC.44.
Structure Indiana Code
Chapter 12. Assessed Value Deductions and Deduction Procedures
6-1.1-12-0.5. Basis for Taxation After Deduction
6-1.1-12-0.7. Mortgage Deduction; Filing; Appointees to Act for Elderly, Blind, or Disabled Persons
6-1.1-12-4. Procedure for Claim by Member of Armed Forces
6-1.1-12-6. Mortgage or Contract Deductions; Transmission of Application to Second County
6-1.1-12-7. Mortgage or Contract Deductions; Granting
6-1.1-12-10.1. Persons Over 65 or Surviving Spouse; Filing Claim
6-1.1-12-11. Deduction for Blind or Disabled Person; Limitations; Contract Purchaser
6-1.1-12-12. Blind Persons; Filing Claim; Proof of Blindness; Contents of Application
6-1.1-12-15. Claim by Veteran; Guardianship; Contract Purchaser
6-1.1-12-16. Deduction for Surviving Spouse of Veteran; Limitations; Contract Purchaser
6-1.1-12-17. Claim by Surviving Spouse of Veteran
6-1.1-12-17.9. Trust Eligibility for Certain Deductions; Requirements
6-1.1-12-18. Deduction for Rehabilitated Residential Real Property; Limitations; Expiration
6-1.1-12-19. Rehabilitated Residential Property; Duration of Deduction; Expiration
6-1.1-12-20. Claim for Deduction for Rehabilitated Residential Real Property; Expiration
6-1.1-12-21. Rehabilitated Real Property; Reassessment; Notice of Deductions Required
6-1.1-12-22. Deduction for Rehabilitated Property; Limitations; Expiration
6-1.1-12-23. Rehabilitated Property; Duration of Deduction; Expiration
6-1.1-12-24. Claim for Deduction for Rehabilitated Property; Expiration
6-1.1-12-25.5. Rehabilitated Property; Deductions; Denial; Appeal
6-1.1-12-26. Solar Energy Heating or Cooling System
6-1.1-12-26.1. Solar Power Devices
6-1.1-12-26.2. Property Tax Deduction for Heritage Barns
6-1.1-12-27.1. Claim for Deduction for Solar Energy Heating or Cooling System; Solar Power Device
6-1.1-12-28.5. Resource Recovery System; Prerequisites for Deduction; Definitions
6-1.1-12-29. Wind Power Device; Definition
6-1.1-12-30. Claim for Deduction for Wind Power Device
6-1.1-12-33. Deduction for Hydroelectric Power Device; Limitations
6-1.1-12-34. Deduction for Geothermal Energy Heating or Cooling Device; Limitations
6-1.1-12-36. Deductions; Eligibility for Following Year
6-1.1-12-37.5. Supplemental Deduction for Homesteads
6-1.1-12-40. Deductions for Real Property Located in Enterprise Zones
6-1.1-12-40.5. Limits on Deductions for Mobile or Manufactured Homes
6-1.1-12-42. Statewide Property Tax Deduction for Inventory
6-1.1-12-44. Sales Disclosure Form Serves as Application for Certain Deductions; Limitations
6-1.1-12-46. Eligibility of Transferred Property for Certain Deductions
6-1.1-12-46-b. Eligibility of Transferred Property for Certain Deductions