Indiana § 6-1.1-15-17.4 Certain rule void to extent it establishes shelter allowance for residence

Indiana Statutes

§ 6-1.1-15-17.4 — Certain rule void to extent it establishes shelter allowance for residence

Indiana § 6-1.1-15-17.4

Art. 1.1PROPERTY TAXES

Ch. 15Procedures for Review and Appeal of Assessment and

This text of Indiana § 6-1.1-15-17.4 (Certain rule void to extent it establishes shelter allowance for 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 § 6-1.1-15-17.4 (2026).

Text

4. 50 IAC 2.3 (including the 2002 Real
Property Assessment Manual and the Real Property Assessment
Guidelines for 2002-Version A) and any other rule adopted by the state
board of tax commissioners or the department of local government
finance is void to the extent that it establishes a shelter allowance for
real property used as a residence. It is the intent of the general
assembly that the standard deduction under IC 6-1.1-12-37 is the
method through which any relief that would have been granted through
a shelter allowance shall be given to taxpayers.

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4. 50 IAC 2.3 (including the 2002 Real
Property Assessment Manual and the Real Property Assessment
Guidelines for 2002-Version A) and any other rule adopted by the state
board of tax commissioners or the department of local government
finance is void to the extent that it establishes a shelter allowance for
real property used as a residence. It is the intent of the general
assembly that the standard deduction under IC 6-1.1-12-37 is the
method through which any relief that would have been granted through
a shelter allowance shall be given to taxpayers.