Who keeps the original SDF: the county auditor or the county assessor?
Because original signatures are not required, the county assessor must keep the original copy of the SDF submitted and return the original submitted to the party for filing with the county auditor. Per the new statute in HEA 1293, the assessor is required to keep a copy of the forms for five years; the auditor is required to keep copies of SDF’s that are used as credit applications.
