Indiana Code
Chapter 37. Historic Preservation and Rehabilitation Grant Program
4-4-37-5. "Qualified Expenditure"

Sec. 5. (a) As used in this chapter, "qualified expenditures" means expenditures for preservation or rehabilitation that are chargeable to a capital account and limited for a project to the exterior of a building.
(b) The term does not include costs that are incurred to do the following:
(1) Acquire a property or an interest in a property.
(2) Pay taxes due on a property.
(3) Enlarge an existing structure.
(4) Pay realtor's fees associated with a structure or property.
(5) Pay paving and landscaping costs.
(6) Pay sales and marketing costs.
As added by P.L.213-2015, SEC.39.

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