Indiana Statutes

§ 6-1.1-12.4-5 — Additional deductions for property prohibited

Indiana § 6-1.1-12.4-5
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 12.4Investment Deduction

This text of Indiana § 6-1.1-12.4-5 (Additional deductions for property prohibited) 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 § 6-1.1-12.4-5 (2026).

Text

A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same:

(1)real property development, redevelopment, or rehabilitation; or
(2)personal property purchase; may not receive a deduction under both statutes for the development, redevelopment, rehabilitation, or purchase for that year.

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Legislative History

As added by P.L.193-2005, SEC.8.

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Repealed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 § 6-1.1-12.4-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12.4-5.