6-1.1-12.8-5. Allocation area; deduction disallowed

IN Code § 6-1.1-12.8-5 (2019) (N/A)
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Sec. 5. A property owner may not receive a deduction under this chapter with respect to a residence in inventory located in an allocation area (as defined in IC 6-1.1-21.2-3).

As added by P.L.175-2011, SEC.2.