Sec. 25. (a) For repairs or improvements made to a particular building or structure, a person may receive either the deduction provided by section 18 of this chapter (before its expiration) or the deduction provided by section 22 of this chapter (before its expiration). A person may not receive deductions under both sections for the repairs or improvements.

     (b) This section expires January 1, 2025.

[Pre-1975 Property Tax Recodification Citation: 6-1-10.5-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.181-2016, SEC.10.