Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 24 - STANDARD DEDUCTION FOR HOMESTEADS
Rule 5 - Auditor's Duties
Section 5-2 - Alphabetical file of applications
Current through September 18, 2024
Authority: IC 6-1.1-12-37
Affected: IC 6-1.1-12-37
Sec. 2.
(a) Each year the county auditor must place a copy of each homestead standard deduction application filed on the sales disclosure form (State Form 46021) or the Form HC10 (State Form 54730) in alphabetical order by townships and, without regard to townships, place the applications for the entire county in alphabetical order.
(b) The county auditor must ascertain from the alphabetical files whether an individual or married couple, for the same year, claims the homestead standard deduction on two (2) or more different applications for different properties.
(c) The county assessor shall retain the original sales disclosure form that serves as an application for the homestead standard deduction for five (5) years.