Indiana Code 6-1.1-12.6-5. Deduction inapplicable in allocation area
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Terms Used In Indiana Code 6-1.1-12.6-5
- model residence: means real property that consists of a single family residence, single family townhouse, or single family condominium unit that:
Indiana Code 6-1.1-12.6-1
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 5. A property owner may not receive a deduction under this chapter with respect to a model residence located in an allocation area (as defined in IC 6-1.1-21.2-3).
As added by P.L.70-2008, SEC.1.