§ 6-1.1-49-1 “Homestead”
§ 6-1.1-49-2 “Neighborhood enhancement district”
§ 6-1.1-49-3 “Qualified individual”
§ 6-1.1-49-4 Adoption of ordinance by county fiscal body
§ 6-1.1-49-5 Notice of the adoption of ordinance
§ 6-1.1-49-6 Application for the credit
§ 6-1.1-49-7 Amount of the credit
§ 6-1.1-49-8 Changes in ownership
§ 6-1.1-49-9 Administration of the credit
§ 6-1.1-49-10 Ineligibility for the credit; civil penalty
§ 6-1.1-49-11 Expiration of chapter

Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 49 - County Option Circuit Breaker Tax Credit

  • homestead: refers to a homestead that has been granted a standard deduction under Indiana Code 6-1.1-49-1
  • neighborhood enhancement district: refers to a geographic territory designated by a county fiscal body and established as a designated area in an ordinance adopting a county option circuit breaker tax credit under section 4 of this chapter. See Indiana Code 6-1.1-49-2
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • qualified individual: means an individual who:

    Indiana Code 6-1.1-49-3

  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5