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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 12.8. Deduction for Residence in Inventory
6-1.1-12.8-5. Allocation area; deduction disallowed
Universal Citation: IN Code § 6-1.1-12.8-5 (2018)
IC 6-1.1-12.8-5 Allocation area; deduction disallowed
Sec. 5. A property owner may not receive a deduction under this chapter with respect to a residence in inventory located in an allocation area (as defined in IC 6-1.1-21.2-3).
As added by P.L.175-2011, SEC.2.
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