Indiana Statutes

§ 6-1.1-46-1 — Definitions

Indiana § 6-1.1-46-1
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 46County Option Deduction for Land Bank Transferees

This text of Indiana § 6-1.1-46-1 (Definitions) 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 § 6-1.1-46-1 (2026).

Text

The following definitions apply throughout this chapter:

(1)"Deduction allowance period" for a county means the period:
(A)beginning on January 1 of the year immediately following the year in which the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county; and
(B)ending on January 1 of the year immediately following the year in which the fifth anniversary of the termination date of the eligible transfer period occurs, if the county fiscal body has adopted an ordinance specifying the termination date of the eligible transfer period under section 4 of this chapter.
(2)"Eligible transfer period" for a county means the period:
(A)beginning on the date the county fiscal body adopts an ordinance under section 2 of this chapter to hav

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Legislative History

As added by P.L.110-2017, 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"
§ 6-1.1-1-13
Repealed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 § 6-1.1-46-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-46-1.