Indiana Statutes

§ 6-1.1-12-16 — Deduction for surviving spouse of veteran; limitations; contract purchaser

Indiana § 6-1.1-12-16
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 12Assessed Value Deductions and Deduction Procedures

This text of Indiana § 6-1.1-12-16 (Deduction for surviving spouse of veteran; limitations; contract purchaser) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-1.1-12-16 (2026).

Text

(a)Except as provided in section 40.5 of this chapter, a surviving spouse may have the sum of eighteen thousand seven hundred twenty dollars ($18,720) deducted from the assessed value of the surviving spouse's tangible property, or real property, mobile home not assessed as real property, or manufactured home not assessed as real property that the surviving spouse is buying under a contract that provides that the surviving spouse is to pay property taxes on the real property, mobile home, or manufactured home, if the contract or a memorandum of the contract is recorded in the county recorder's office, and if:
(1)the deceased spouse served in the military or naval forces of the United States before November 12, 1918;
(2)the deceased spouse received an honorable discharge; and
(3)the sur

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Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-12-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12-16.