Indiana Code
Chapter 1. General Definitions and Rules of Construction
6-1.1-1-5. "Deduction"

Sec. 5. "Deduction" means a situation where a taxpayer is permitted to subtract a fixed dollar amount from the assessed value of his property.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1.