Indiana Code Title 6. Taxation § 6-1.1-22-8.5

Sec. 8.5. The county treasurer shall include on every statement mailed under section 8.1 of this chapter the following language:  “If any circumstances have changed that would make you ineligible for a deduction that you have been allowed in the exemption block on this tax bill, you must notify the county auditor.  If such a change in circumstances has occurred and you have not notified the county auditor, the deduction will be disallowed and you will be liable for taxes and penalties on the amount deducted.”.