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6-1.1-42-34. Correction of deduction errors

IN Code § 6-1.1-42-34 (2019) (N/A)
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Sec. 34. 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.

As added by P.L.219-2007, SEC.87.

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6-1.1-42-34. Correction of deduction errors