Sec. 13. (a) Notwithstanding any other law, a taxpayer may file an amended return claiming the deduction under this chapter for taxable years 2019 through 2024 during which the chapter previously providing the deduction under this chapter was repealed. (b) If a taxpayer files an amended return under this section, a county auditor may carry a deduction to which the taxpayer is entitled forward to the immediately succeeding year or years, as applicable, and use the deduction against the taxpayer's property taxes on personal property. (c) The deduction is reduced each time the deduction amount is applied to the taxpayer's property taxes on personal property in succeeding years by the amount applied. IC 6-1.1-51.3 Chapter 51.3. Local Property Tax Credits 6-1.1-51.3-0.5 Application; property tax liability 6-1.1-51.3-1 Credit for person 65 or older; limitations; cost of living adjustment; surviving spouse 6-1.1-51.3-2 Credit for blind or disabled person; limitations 6-1.1-51.3-3 Repealed 6-1.1-51.3-4 Repealed
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