Indiana Code Title 6. Taxation § 6-1.1-45-10

Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this chapter for a particular year shall file a certified application, on forms prescribed by the department of local government finance, with the auditor of the county where the property for which the deduction is claimed was located on the assessment date.  The application may be filed in person or by mail.  If mailed, the mailing must be postmarked on or before the last day for filing.  Except as provided in subsections (c) and (d), the application must be filed before May 15 of the assessment year to obtain the deduction.

(b) A taxpayer shall include on an application filed under this section all information that the department of local government finance and the corporation require to determine eligibility for the deduction provided under this chapter.

(c) The county auditor may grant a taxpayer an extension of not more than thirty (30) days to file the taxpayer's application if:

(d) An urban enterprise association created under IC 5-28-15-13, in the case of a zone business, or a district board, in the case of a district business, may by resolution waive failure to file a:

deduction application under this section.  Before adopting a waiver under this section, the urban enterprise association or the district board shall conduct a public hearing on the waiver.