Indiana Statutes

§ 6-1.1-12.8-1 — "Residence in inventory"

Indiana § 6-1.1-12.8-1
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 12.8Deduction for Residence in Inventory

This text of Indiana § 6-1.1-12.8-1 ("Residence in inventory") 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 § 6-1.1-12.8-1 (2026).

Text

(a)As used in this chapter, "residence in inventory" means real property that:
(1)is not a model residence (as defined in IC 6-1.1-12.6-1); and
(2)consists of any of the following that has never been occupied:
(A)A single family residence.
(B)A single family townhouse.
(C)A single family condominium unit.
(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 residence in inventory for purposes of this chapter. However, this subsection does not prohibit the use of a garage or other space in the real property:
(1)to store or display material used to promote the real property or other similar prope

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Legislative History

As added by P.L.175-2011, SEC.2.

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Repealed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 § 6-1.1-12.8-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12.8-1.