Indiana Statutes
§ 6-1.1-12.6-4 — Limitation of deduction to three residences; procedure for enforcement
Indiana § 6-1.1-12.6-4
This text of Indiana § 6-1.1-12.6-4 (Limitation of deduction to three residences; procedure for enforcement) 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 § 6-1.1-12.6-4 (2026).
Text
(a)Subject to section 8 of this chapter, a
property owner is entitled to a deduction under this chapter for an
assessment date for not more than three (3) model residences in
Indiana.
(b)The auditor of a county (referred to in this section as the "first
county") with whom a statement is filed under section 3 of this chapter
shall immediately prepare and transmit a copy of the statement to the
auditor of any other county (referred to in this section as the "second
county") if the property owner that claims the deduction owns or is
buying a model residence located in the second county.
(c)The county auditor of the second county shall note on the copy
of the statement whether the property owner has claimed a deduction
for the current year under section 3 of this chapter for a model
residen
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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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-12.6-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12.6-4.