2019 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 12. Assessed Value Deductions and Deduction Procedures
6-1.1-12-40.5. Limits on deductions for mobile or manufactured homes

IC 6-1.1-12-40.5 Limits on deductions for mobile or manufactured homes

Sec. 40.5. Notwithstanding any other provision, the sum of the deductions provided under this chapter to a mobile home that is not assessed as real property or to a manufactured home that is not assessed as real property may not exceed one-half (1/2) of the assessed value of the mobile home or manufactured home.

As added by P.L.291-2001, SEC.143.

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