Indiana Statutes
§ 6-1.1-12.6-7 — Application of the deduction on change of ownership
Indiana § 6-1.1-12.6-7
This text of Indiana § 6-1.1-12.6-7 (Application of the deduction on change of ownership) 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 § 6-1.1-12.6-7 (2026).
Text
(a)If ownership of the model residence
changes:
(1)a new owner that continues to use the property as a model
residence may claim the deduction under this chapter; and
(2)the deduction may not be applied for an assessment date other
than the assessment dates to which the deduction could have
applied under section 2 of this chapter if ownership had not
changed.
(b)A person who owns a model residence and claims a deduction
under this chapter shall provide to the county auditor a notice that:
(1)informs the auditor of a transfer of the ownership of the model
residence; and
(2)indicates whether the new owner is eligible to receive a
deduction under this chapter.
The notice required by this subsection must be submitted to the county
auditor at the same time that a sales disclosure form is
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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Repealed§ 6-1.1-1-14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 § 6-1.1-12.6-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12.6-7.