{"data":{"id":"us-in/ic-6-1.1-46-8","jurisdiction":"us-in","citation":"IC 6-1.1-46-8","heading":"Administration of the deduction","body":"Sec. 8. A taxpayer who is eligible for the deduction provided by this chapter is not required to take any action in order to receive the deduction. A county auditor shall apply the appropriate deduction to the assessed values of the eligible properties based on the information received from the land banks in the county under section 6 of this chapter and other information available to the county auditor.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 46. County Option Deduction for Land Bank Transferees"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-46-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"28721273b9eb914fd9a528d89b6ac777e1b3e2e10e4d192e4afc2b97179ced8d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-46-7","next":"us-in/ic-6-1.1-46.2-1"},"notice":"GroundRules: Original legal text. Not legal advice."}