Sec. 18. (a) A person that applies for an assessed valuation deduction shall submit a statement of benefits for the deduction to the designating body before the date specified in section 17 of this chapter. (b) The statement of benefits must: (1) describe the property that is the subject of the application; (2) estimate the value of the property that is the subject of the application; and (3) contain the information required for a statement of benefits described in section 6 of this chapter.
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