Sec. 5. A property owner may not receive a deduction under this chapter with respect to a residence in inventory located in an allocation area (as defined in IC 6-1.1-21.2-3).
As added by P.L.175-2011, SEC.2.
Structure Indiana Code
Chapter 12.8. Deduction for Residence in Inventory
6-1.1-12.8-0.5. "Affiliated Group"
6-1.1-12.8-1. "Residence in Inventory"
6-1.1-12.8-2. "Residential Builder"
6-1.1-12.8-4. Required Statement
6-1.1-12.8-5. Allocation Area; Deduction Disallowed
6-1.1-12.8-6. Restriction on Deductions Under Multiple Statutes
6-1.1-12.8-7. Change in Ownership
6-1.1-12.8-8. Voidance of Rules; Residence in Inventory Property Tax Deduction