(1) as the result of an error the county auditor applies a deduction under this chapter
for a particular assessment date in an amount that is less than the amount to which
the taxpayer is entitled under this chapter; and
(2) the taxpayer is entitled to a correction of the error under this article;
the county auditor shall apply the correction of the error in the manner that corrections
are applied under IC 6-1.1-12.1-15.
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