Indiana Code — Title 6 (Taxation)
IC 6-1.1-12-21
Rehabilitated real property; reassessment; notice of deductions
required
Sec. 21. When real property is reassessed because it has been rehabilitated, the assessing official who, or the county property tax assessment board of appeals which, makes the reassessment shall give the owner notice of the property tax deductions provided by sections 18 and 22 of this chapter (before their expiration). The official or county property tax assessment board of appeals shall attach the notice to the reassessment notice required by IC 6-1.1-4-22.
[Pre-1975 Property Tax Recodification Citation: 6-1-10.1-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.67, SEC.2; P.L.6-1997,
SEC.53; P.L.68-2025, SEC.33.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.67, SEC.2; P.L.6-1997, SEC.53; P.L.68-2025, SEC.33.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-12-14 · Deduction for totally disabled veteran or veteran age 62…
- 6-1.1-12-14.5 · Deduction for disabled veteran; homestead conveyed…
- 6-1.1-12-15 · Claim by veteran; guardianship; contract purchaser
- 6-1.1-12-16 · Deduction for surviving spouse of veteran; limitations;
- 6-1.1-12-17 · Claim by surviving spouse of veteran
- 6-1.1-12-17.4 · Expired
- 6-1.1-12-17.5 · Repealed
- 6-1.1-12-17.8 · Automatic carryover of deductions; termination of…
- 6-1.1-12-17.9 · Trust eligibility for certain deductions; requirements
- 6-1.1-12-18 · Deduction for rehabilitated residential real property;
- 6-1.1-12-19 · Expired
- 6-1.1-12-20 · Expired
- 6-1.1-12-21 · Rehabilitated real property; reassessment; notice of…
- 6-1.1-12-22 · Expired
- 6-1.1-12-23 · Expired
- 6-1.1-12-24 · Expired
- 6-1.1-12-25 · Expired
- 6-1.1-12-25.5 · Rehabilitated property; deductions; denial; appeal
- 6-1.1-12-26 · Solar energy heating or cooling system
- 6-1.1-12-26.1 · Solar power devices
- 6-1.1-12-26.2 · Property tax deduction for heritage barns
- 6-1.1-12-27 · Repealed
- 6-1.1-12-27.1 · Claim for deduction for solar energy heating or cooling…
- 6-1.1-12-28 · Repealed
- 6-1.1-12-28.5 · Resource recovery system; prerequisites for deduction;