2021 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 12.4. Investment Deduction
6-1.1-12.4-4. Ineligibility of Real and Personal Property Located in Allocation Area
Sec. 4. A property owner may not receive a deduction under this chapter with respect to real property or personal property located in an allocation area (as defined in IC 6-1.1-21.2-3).
As added by P.L.193-2005, SEC.8.
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