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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 22. Residential Historic Rehabilitation Credit
6-3.1-22-5. "Rehabilitation"
Universal Citation: IN Code § 6-3.1-22-5 (2019)
IC 6-3.1-22-5 "Rehabilitation"
Sec. 5. As used in this chapter, "rehabilitation" means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary residential use while preserving the parts or features of the property that are significant to the historical, architectural, or archeological values of the property.
As added by P.L.129-2001, SEC.7.
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