Indiana Statutes

§ 6-1.1-12.8-9 — Limit on number of residences in inventory

Indiana § 6-1.1-12.8-9
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 12.8Deduction for Residence in Inventory

This text of Indiana § 6-1.1-12.8-9 (Limit on number of residences 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 § 6-1.1-12.8-9 (2026).

Text

(a)Subject to section 10 of this chapter, a property owner is entitled to a deduction under this chapter for an assessment date for not more than three (3) residences in inventory 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 4 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 residence in inventory 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 4 of this chapter for

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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Repealed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 § 6-1.1-12.8-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12.8-9.