Indiana Code 6-1.1-12.8-5. Allocation area; deduction disallowed
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Terms Used In Indiana Code 6-1.1-12.8-5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- residence in inventory: means real property that:
Indiana Code 6-1.1-12.8-1
Sec. 5. A property owner may not receive a deduction under this chapter with respect to a residence in inventory located in an allocation area (as defined in IC 6-1.1-21.2-3).
As added by P.L.175-2011, SEC.2.