Sec. 2. "Base year assessed value" equals the total assessed value of the real and personal property assessed at an enterprise zone location or an entrepreneur and enterprise district location on the assessment date in the calendar year immediately preceding the calendar year in which a taxpayer makes a qualified investment with respect to the enterprise zone location or the entrepreneur and enterprise district location.
As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.9.
Structure Indiana Code
Chapter 45. Enterprise Zone Investment Deduction
6-1.1-45-1. Definition Applicability
6-1.1-45-2. "Base Year Assessed Value"
6-1.1-45-3.5. "District Business"
6-1.1-45-5. "Enterprise Zone Location"
6-1.1-45-6. "Enterprise Zone Property"
6-1.1-45-6.2. "Entrepreneur and Enterprise District"
6-1.1-45-6.4. "Entrepreneur and Enterprise District Location"
6-1.1-45-6.6. "Entrepreneur and Enterprise District Property"
6-1.1-45-7. "Qualified Investment"
6-1.1-45-10. Deduction Application; Extension
6-1.1-45-11. Eligibility; Appeals
6-1.1-45-12. Deduction Limitation; Claiming Deduction After Expiration of Zone