Indiana Statutes

§ 6-1.1-12-33 — Deduction for hydroelectric power device; limitations

Indiana § 6-1.1-12-33
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 12Assessed Value Deductions and Deduction Procedures

This text of Indiana § 6-1.1-12-33 (Deduction for hydroelectric power device; limitations) 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 § 6-1.1-12-33 (2026).

Text

(a)For purposes of this section "hydroelectric power device" means a device which is installed after December 31, 1981, and is designed to utilize the kinetic power of moving water to provide mechanical energy or to produce electricity.
(b)The owner of real property, or a mobile home that is not assessed as real property, that is equipped with a hydroelectric power device is annually entitled to a property tax deduction. The amount of the deduction equals the remainder of:
(1)the assessed value of the real property or mobile home with the hydroelectric power device; minus
(2)the assessed value of the real property or mobile home without the hydroelectric power device.
(c)The deduction provided by this section applies only if the property owner:
(1)owns the real property or mobile hom

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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Repealed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 § 6-1.1-12-33, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12-33.