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2021 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 46. County Option Deduction for Land Bank Transferees
6-1.1-46-7. List of Properties Eligible for the Deduction
Universal Citation: IN Code § 6-1.1-46-7 (2021)
Sec. 7. (a) This section applies if an ordinance adopted under section 2 of this chapter is in effect in a county.
(b) Each year in a county's deduction allowance period, for each report received from a land bank under section 6 of this chapter, the county auditor shall prepare a list of those properties described in the report that, on January 1 of the year, continued to be owned by the person to whom the real property was transferred by the land bank.
As added by P.L.110-2017, SEC.1.
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