(b) The auditor of a county (referred to in this section as the 'first county') with whom a statement is filed under section 3 of this chapter shall immediately prepare and transmit a copy of the statement to the auditor of any other county (referred to in this section as the 'second county') if the property owner that claims the deduction owns or is buying a model residence located in the second county.(c) The county auditor of the second county shall note on the copy of the statement whether the property owner has claimed a deduction for the current year under section 3 of this chapter for a model residence located in the second county. The county auditor shall then return the copy of the statement to the auditor of the first county.As added by P.L.70-2008, SEC.1.
Indiana Legal Code