Indiana Code
Chapter 46. County Option Deduction for Land Bank Transferees
6-1.1-46-8. Administration of the Deduction

Sec. 8. A taxpayer who is eligible for the deduction provided by this chapter is not required to take any action in order to receive the deduction. A county auditor shall apply the appropriate deduction to the assessed values of the eligible properties based on the information received from the land banks in the county under section 6 of this chapter and other information available to the county auditor.
As added by P.L.110-2017, SEC.1.