Indiana Code 6-1.1-20.6-1.2. “Common areas”
Current as of: 2023 | Check for updates
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Sec. 1.2. (a) This section applies to credit determinations after 2013.
(1) Residential property improvements on real property on which a building that includes two (2) or more dwelling units, a mobile home, or a manufactured home is located, including all roads, swimming pools, tennis courts, basketball courts, playgrounds, carports, garages, other parking areas, gazebos, decks, and patios.
(b) As used in this chapter, “common areas” means any of the following:
Terms Used In Indiana Code 6-1.1-20.6-1.2
- manufactured home: has the meaning set forth in IC 22-12-1-16; and
Indiana Code 6-1.1-20.6-2.4
- mobile home: has the meaning set forth in IC 16-41-27-4. See Indiana Code 6-1.1-20.6-2.4
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(2) The land and all appurtenances to the land used in connection with a building or structure described in subdivision (1), including land that is outside the footprint of the building, mobile home, manufactured home, or improvement.
As added by P.L.288-2013, SEC.21.