IC 6-1.1-46-7: List of properties eligible for the deduction

Sec. 7. (a) This section applies if an ordinance adopted under section 2 of this chapter is in effect in a county.

(b) Each year in a county's deduction allowance period, for each report received from a land bank under section 6 of this chapter, the county auditor shall prepare a list of those properties described in the report that, on January 1 of the year, continued to be owned by the person to whom the real property was transferred by the land bank.