5 of this chapter, a person is not required to file an application for the credit under this chapter. The county auditor shall:(1) identify the property in the county eligible for the credit under this chapter; and(2) apply the credit under this chapter to property tax liability on the identified property.As added by P.L.246-2005, SEC.62. Amended by P.L.162-2006, SEC.11; P.L.146-2008, SEC.224.
Indiana Legal Code