Sec. 21. When real property is reassessed because it has been rehabilitated, the assessing official who, or the county property tax assessment board of appeals which, makes the reassessment shall give the owner notice of the property tax deductions provided by sections 18 and 22 of this chapter. The official or county property tax assessment board of appeals shall attach the notice to the reassessment notice required by IC 6-1.1-4-22.
[Pre-1975 Property Tax Recodification Citation: 6-1-10.1-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.67, SEC.2; P.L.6-1997, SEC.53.