Indiana Statutes

§ 6-1.1-52-5 — "Qualified interest"

Indiana § 6-1.1-52-5
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 52County Option Homestead Property Tax Deferral

This text of Indiana § 6-1.1-52-5 ("Qualified interest") 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 § 6-1.1-52-5 (2026).

Text

As used in this chapter, "qualified interest" means the following:

(1)An ownership interest in a homestead.
(2)An interest in a contract for the purchase of a homestead that:
(A)is recorded in the county recorder's office; and
(B)provides that a person purchasing the homestead is to pay the property taxes on the homestead.

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Legislative History

As added by P.L.68-2025, SEC.85.

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Repealed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 § 6-1.1-52-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-52-5.