2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 12.3. Intrastate Aircraft Deduction
6-1.1-12.3-15. Limitations; weekly service requirements; service to underserved airports

IC 6-1.1-12.3-15 Limitations; weekly service requirements; service to underserved airports

     Sec. 15. (a) Any part of an ad valorem property tax assessment attributable to ground times during a week:

(1) in which the requirements of section 6(2) of this chapter are not met; and

(2) for which noncompliance is not waived under section 16 of this chapter;

may not be deducted under section 12 or 13 of this chapter.

     (b) Any part of an ad valorem property tax assessment attributable to ground times during a week in which intrastate air service described in section 6(1)(A) of this chapter is not also available may not be deducted under section 13 of this chapter.

As added by P.L.224-2003, SEC.279.

 

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