Sec. 6. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same model residence may not receive a deduction under both statutes for the model residence for that year.
As added by P.L.70-2008, SEC.1.
Structure Indiana Code
Chapter 12.6. Deduction for Model Residence
6-1.1-12.6-0.5. "Affiliated Group"
6-1.1-12.6-1. "Model Residence"
6-1.1-12.6-2. Applicability; Amount of Deduction; Termination of Deduction on Sale of Residence
6-1.1-12.6-4. Limitation of Deduction to Three Residences; Procedure for Enforcement
6-1.1-12.6-5. Deduction Inapplicable in Allocation Area
6-1.1-12.6-6. Prohibition Against Application of the Deduction and a Deduction Under Another Statute
6-1.1-12.6-7. Application of the Deduction on Change of Ownership
6-1.1-12.6-8. Affiliated Group Limited to Three Deductions
6-1.1-12.6-9. Voidance of Rules; Model Residence Property Tax Deduction