is determined based on the reassessment.
The property owner is entitled to a refund of property taxes based on the difference in the amount of property taxes paid and the amount of property taxes determined based on the ordered reassessment. A property owner is not required to apply for a refund due under this section. The county auditor shall, without an appropriation being required, issue a warrant to the property owner payable from the county general fund for the amount of the refund, if any, due the property owner.
the county treasurer shall issue to the property owner tax statements that reflect property taxes determined based on the reassessment.
IC 6-1.1-4-11.5