3.12.040 Application--Required.
   A property owner who desires the deduction provided by this chapter must file a certified deduction application on forms provided by the State Board of Tax Commissioners with the auditor of Bartholomew County and follow other terms and procedures as set forth in this chapter and Indiana Code, 6-1.1—12.1-5 and 6-1.1—12.1-5.5. (Prior code § 32-2)