Sec. 5. A county auditor shall determine the amount of the deduction provided by section 1 of this chapter that an individual is entitled to and shall make an allowance for the deduction without a claim being filed if:
(1) the county auditor determines that the individual satisfies the requirements of section 3 of this chapter; and
(2) the individual is a resident of, and the real property is located in, the county that the auditor serves.
[Pre-1975 Property Tax Recodification Citation: 6-1-3-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.5.