Indiana Statutes

§ 6-1.1-12.6-1 — "Model residence"

Indiana § 6-1.1-12.6-1
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 12.6Deduction for Model Residence

This text of Indiana § 6-1.1-12.6-1 ("Model residence") 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 § 6-1.1-12.6-1 (2026).

Text

(a)As used in this chapter, "model residence" means real property that consists of a single family residence, single family townhouse, or single family condominium unit that:
(1)has never been occupied as a principal residence; and
(2)is used for display or demonstration to prospective buyers or lessees for purposes of potential acquisition or lease of a similar type of residence, townhouse, or condominium unit on:
(A)the same property; or
(B)other property.
(b)The term does not include any of the land on which the residence, townhouse, or condominium unit is located.
(c)Real property described in subsection (a) that is used by the owner as the owner's regular office space may not be considered a model residence for purposes of this chapter. However, this subsection does not prohibi

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Legislative History

As added by P.L.70-2008, SEC.1.

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Repealed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 § 6-1.1-12.6-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12.6-1.