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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12.6-4

Limitation of deduction to three residences; procedure for

Official textiga.in.govlast amended

enforcement
Sec. 4.

# (a)

Subject to section 8 of this chapter, a property owner is entitled to a deduction

under this chapter for an assessment date for not more than three (3) model residences in
Indiana.

# (b)

The auditor of a county (referred to in this section as the "first county") with whom a statement is filed under section 3 of this chapter shall immediately prepare and transmit a copy of the statement to the auditor of any other county (referred to in this section as the "second county") if the property owner that claims the deduction owns or is buying a model residence located in the second county.

# (c)

The county auditor of the second county shall note on the copy of the statement whether the property owner has claimed a deduction for the current year under section 3 of this chapter for a model residence located in the second county. The county auditor shall then return the copy of the statement to the auditor of the first county.
As added by P.L.70-2008, SEC.1.

Amendment history

As added by P.L.70-2008, SEC.1.

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Nearby sections (25 sections)
  1. 6-1.1-12.4-13 · Voidance of rules; investment property tax deduction
  2. 6-1.1-12.4-14 · Correction of error in deduction amount
  3. 6-1.1-12.5-1 · "Eligible infrastructure"
  4. 6-1.1-12.5-2 · "Natural gas utility"
  5. 6-1.1-12.5-3 · "Person"
  6. 6-1.1-12.5-4 · Ordinance designating infrastructure development zone
  7. 6-1.1-12.5-5 · Exemption from property taxation
  8. 6-1.1-12.6-0.5 · "Affiliated group"
  9. 6-1.1-12.6-1 · "Model residence"
  10. 6-1.1-12.6-2 · Applicability; amount of deduction; termination of…
  11. 6-1.1-12.6-2.1 · Expired
  12. 6-1.1-12.6-3 · Statement to claim deduction and information required;…
  13. 6-1.1-12.6-4 · Limitation of deduction to three residences; procedure…
  14. 6-1.1-12.6-5 · Deduction inapplicable in allocation area
  15. 6-1.1-12.6-6 · Prohibition against application of the deduction and a
  16. 6-1.1-12.6-7 · Application of the deduction on change of ownership
  17. 6-1.1-12.6-8 · Affiliated group limited to three deductions
  18. 6-1.1-12.6-9 · Voidance of rules; model residence property tax deduction
  19. 6-1.1-12.7-1 · "Certified technology park"
  20. 6-1.1-12.7-2 · "High technology activity"
  21. 6-1.1-12.7-3 · "Qualified personal property"
  22. 6-1.1-12.7-4 · Ordinance authorizing deduction
  23. 6-1.1-12.7-5 · Review; Indiana economic development corporation
  24. 6-1.1-12.7-6 · Certified deduction schedule; review by county assessor;
  25. 6-1.1-12.8-0.5 · "Affiliated group"
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