If:

1. (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. (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 .

As added by P.L.219-2007, SEC.36.