Indiana Code § 6-1.1-42-34

Correction of deduction errors
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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 .   IC 6-1.1-43 Chapter 43. Economic Development Incentive Accountability               6-1.1-43-1 Application of chapter             6-1.1-43-2 "Economic development incentive" defined             6-1.1-43-3 Forfeiture of incentive             6-1.1-43-4 Restoration of incentive

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