Indiana § 6-1.1-20.6-1.2 "Common areas"

Indiana Statutes

§ 6-1.1-20.6-1.2 — "Common areas"

Indiana § 6-1.1-20.6-1.2

Art. 1.1PROPERTY TAXES

Ch. 20.6Credit for Excessive Property Taxes

This text of Indiana § 6-1.1-20.6-1.2 ("Common areas") 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 § 6-1.1-20.6-1.2 (2026).

Text

2.

(a)This section applies to credit determinations after 2013.

(b)As used in this chapter, "common areas" means any of the following:

(1)Residential property improvements on real property on which a building that includes two (2) or more dwelling units, a mobile home, or a manufactured home is located, including all roads, swimming pools, tennis courts, basketball courts, playgrounds, carports, garages, other parking areas, gazebos, decks, and patios.

(2)The land and all appurtenances to the land used in connection with a building or structure described in subdivision (1), including land that is outside the footprint of the building, mobile home, manufactured home, or improvement.

Free access — add to your briefcase to read the full text and ask questions with AI

2. (a) This section applies to credit
determinations after 2013.
(b) As used in this chapter, "common areas" means any of the
following:
(1) Residential property improvements on real property on which
a building that includes two (2) or more dwelling units, a mobile
home, or a manufactured home is located, including all roads,
swimming pools, tennis courts, basketball courts, playgrounds,
carports, garages, other parking areas, gazebos, decks, and patios.
(2) The land and all appurtenances to the land used in connection
with a building or structure described in subdivision (1),
including land that is outside the footprint of the building, mobile
home, manufactured home, or improvement.