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approved by the State Board of Tax Commissioners with the County <br /> Auditor and the State Board of Tax Commissioners . <br /> a. If notice of the addition to assessed valuation or new <br /> assessment for any year is not given to the property <br /> owner before April 10 of that year, the Application <br /> may be filed not later than thirty (30) days after the <br /> date such notice is mailed to the property owner at <br /> the address shown on the records of the Township <br /> Assessor. <br /> b. The Application required by this Section shall contain <br /> the information required in Indiana Code 6-1 . 1-12 . 15 <br /> or 6-1 . 1-12 . 1-5 . 5. <br /> c. A Deduction Application filed under this Section is <br /> applicable for the year in which the addition to <br /> assessed value or assessment of a new structure is <br /> made and in the succeeding five (5) years in the event <br /> of real property. <br /> d. A new Deduction Application is not required for <br /> succeeding years of the real estate assessment <br /> deduction, however, an annual Application must be <br /> filed with regard to a Deduction Application for new <br /> manufacturing equipment, pursuant to Indiana Code 6- <br /> 1 . 1-12 . 1-5 . 5 . <br /> e. A property owner who desires to obtain the deduction <br /> provided for by law but who fails to file a Deduction <br /> Application within the dates provided for above may <br /> file an Application between March 1 and May 10 of a <br /> subsequent year which shall be applicable for the year <br /> filed. In the event of real estate assessment it <br /> shall be applicable for subsequent years without any <br /> additional Application. <br /> f. In the case of a real estate assessment deduction, on <br /> verification of the correctness of an Application by <br /> the Assessor of the Township in which the property is <br /> located, the County Auditor shall send copy of the <br /> Application to the Town Council who shall then verify <br /> the length of the deduction and direct the County <br /> Auditor to make the deduction. <br />