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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 15. Procedures for Review and Appeal of Assessment and Correction of Errors
6-1.1-15-17.4. Certain rule void to extent it establishes shelter allowance for residence
Universal Citation: IN Code § 6-1.1-15-17.4 (2018)
IC 6-1.1-15-17.4 Certain rule void to extent it establishes shelter allowance for residence
Sec. 17.4. 50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the extent that it establishes a shelter allowance for real property used as a residence. It is the intent of the general assembly that the standard deduction under IC 6-1.1-12-37 is the method through which any relief that would have been granted through a shelter allowance shall be given to taxpayers.
As added by P.L.6-2012, SEC.45.
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