2020 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 12.4. Investment Deduction
6-1.1-12.4-5. Additional Deductions for Property Prohibited
Sec. 5. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same:
(1) real property development, redevelopment, or rehabilitation; or
(2) personal property purchase;
may not receive a deduction under both statutes for the development, redevelopment, rehabilitation, or purchase for that year.
As added by P.L.193-2005, SEC.8.