Sec. 4. A property owner may not receive a deduction under this chapter with respect to real property or personal property located in an allocation area (as defined in IC 6-1.1-21.2-3).
As added by P.L.193-2005, SEC.8.
Structure Indiana Code
Chapter 12.4. Investment Deduction
6-1.1-12.4-3. Eligibility; Deduction Amount; Period of Deduction; Deduction Claim; Limitations
6-1.1-12.4-4. Ineligibility of Real and Personal Property Located in Allocation Area
6-1.1-12.4-5. Additional Deductions for Property Prohibited
6-1.1-12.4-6. Official Review of Job Creation and Job Retention Criteria; Notice of Hearing
6-1.1-12.4-7. Notice of Hearing Requirements
6-1.1-12.4-8. Hearing Requirements; Termination of Deduction
6-1.1-12.4-9. Notice of Termination
6-1.1-12.4-10. Appeal of Termination
6-1.1-12.4-11. Taxes Not Due While Appeal Pending
6-1.1-12.4-12. Change of Ownership
6-1.1-12.4-13. Voidance of Rules; Investment Property Tax Deduction