Sec. 8. Except as provided in section 8.5 of this chapter, a person is not required to file an application for the credit under this chapter. The county auditor shall:
(1) identify the property in the county eligible for the credit under this chapter; and
(2) apply the credit under this chapter to property tax liability on the identified property.
As added by P.L.246-2005, SEC.62. Amended by P.L.162-2006, SEC.11; P.L.146-2008, SEC.224.
Structure Indiana Code
Chapter 20.6. Credit for Excessive Property Taxes
6-1.1-20.6-0.3. General Assembly Findings
6-1.1-20.6-0.5. "Agricultural Land"
6-1.1-20.6-1.2. "Common Areas"
6-1.1-20.6-1.6. "Gross Assessed Value"
6-1.1-20.6-2.3. "Long Term Care Property"
6-1.1-20.6-2.4. "Manufactured Home"; "Mobile Home"
6-1.1-20.6-2.5. "Nonresidential Real Property"
6-1.1-20.6-3. "Property Tax Liability"
6-1.1-20.6-4. "Residential Property"
6-1.1-20.6-7. Calculation of Credit
6-1.1-20.6-7.5. Calculation of Credit
6-1.1-20.6-8. Exemption From Filing Requirement
6-1.1-20.6-8.5. Additional Credit for Certain Homesteads; Eligibility and Filing Requirements
6-1.1-20.6-9.5. Effect of Credit on Revenues
6-1.1-20.6-9.8. Allocation of Taxes Exempted From Credit
6-1.1-20.6-9.9. Allocation of Credits by Eligible School Corporations
6-1.1-20.6-10. Payment of Debt Service Obligations
6-1.1-20.6-11. Report; Effect of Circuit Breaker on Taxing Unit Revenues
6-1.1-20.6-12. Application of Credit of Excise Tax Distribution Calculations
6-1.1-20.6-13. Allocation of Credits by Distressed Political Subdivisions