2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 12.4. Investment Deduction
6-1.1-12.4-4. Ineligibility of real and personal property located in allocation area
IC 6-1.1-12.4-4 Ineligibility of real and personal property located in allocation area
Sec. 4. A property owner may not receive a deduction under this chapter with respect to real property or personal property located in an allocation area (as defined in IC 6-1.1-21.2-3).
As added by P.L.193-2005, SEC.8.
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