Indiana Code
Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors
6-1.1-15-17.4. Certain Rule Void to Extent It Establishes Shelter Allowance for Residence

Sec. 17.4. 50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the extent that it establishes a shelter allowance for real property used as a residence. It is the intent of the general assembly that the standard deduction under IC 6-1.1-12-37 is the method through which any relief that would have been granted through a shelter allowance shall be given to taxpayers.
As added by P.L.6-2012, SEC.45.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors

6-1.1-15-0.3. Transfer of Certain Petitions for Review to Indiana Board of Tax Review; Governing Law

6-1.1-15-0.5. "County Board"

6-1.1-15-0.6. Property Tax Assessment Repeals for Assessment Dates in 2002, 2003, or 2004; Filing Petition; Requirements

6-1.1-15-0.7. Holder of a Tax Sale Certificate; No Interest in Property for Purposes of Obtaining a Review or Bringing an Appeal

6-1.1-15-0.8. "Taxpayer"

6-1.1-15-1. Repealed

6-1.1-15-1.1. Taxpayer's Appeal of an Assessment; Exceptions; Prohibited Claims; Deadlines

6-1.1-15-1.2. Preliminary Informal Meeting; Hearing by County Board; Notice; Continuance; Withdraw of Appeal; Appraisal Not Required; Penalty

6-1.1-15-1.5. Authorization to Enter Into Agreements to Waive Review of an Assessment in an Allocation Area During the Term of Bonds or Lease Obligations Payable From Allocated Property Taxes

6-1.1-15-2. Repealed

6-1.1-15-2.1. Repealed

6-1.1-15-2.5. Agreed Waiver of a Determination by the County Board; Direct Submission to the Indiana Board; Stipulation of Assessed Value as Determined by an Independent Appraisal

6-1.1-15-3. Review by Indiana Board; Initiation by Petition of Taxpayer or County Assessor; Petition Deadline and Form; Appraisal Not Required; Decision; Denial of Refund Claim

6-1.1-15-4. Indiana Board Appeal Procedures; Determination

6-1.1-15-5. Rehearing; Judicial Review; Procedure

6-1.1-15-6. Record for Judicial Review

6-1.1-15-7. Repealed

6-1.1-15-8. Remand by Tax Court; Further Proceedings by Indiana Board; Referral; Petition for Order to Show Cause

6-1.1-15-9. Appeal of Determination After Further Proceedings

6-1.1-15-10. Pending Review; Effect on Tax Payment; Posting of Bond; Separate Assessed Value Record

6-1.1-15-10.5. Authorization to Establish a Property Tax Assessment Appeals Fund; Transfers to the Fund; Uses; Money Transferred to the Fund Is Disregarded in Determining a Taxing Unit's Property Tax Levy

6-1.1-15-10.7. Reimbursement of County Assessor for Defending Certain Appeals; Adoption of Ordinance

6-1.1-15-11. Repealed

6-1.1-15-12. Repealed

6-1.1-15-12.1. Correction of Certain Errors by County Auditor; Notification to Taxpayer; Challenge of County Auditor's Actions

6-1.1-15-12.5. Correction of Error on Township Assessor's Initiative

6-1.1-15-13. Repealed

6-1.1-15-14. Repealed

6-1.1-15-15. Class Action Suits

6-1.1-15-16. Evidence to Be Considered by County Board and Indiana Board of Tax Review

6-1.1-15-17. Repealed

6-1.1-15-17.1. Repealed

6-1.1-15-17.2. Repealed

6-1.1-15-17.3. Restrictions on Serving as a Tax Representative; Representation by a Relative or an Assessor-Appraiser; Power of Attorney Form

6-1.1-15-17.4. Certain Rule Void to Extent It Establishes Shelter Allowance for Residence

6-1.1-15-18. Repealed

6-1.1-15-19. Duty of a County Assessor to Send Quarterly Notices to the Fiscal Officers of a Taxing Unit Concerning Notices for Review Filed and Status of Taxpayer's Appeal

6-1.1-15-20. Assessment by an Assessing Official or County Board Presumed to Be True Tax Value; Five Percent Increase; Indiana Board