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Indiana Code — Title 6 (Taxation)

IC 6-1.1-15-17.4

Certain rule void to extent it establishes shelter allowance for

Official textiga.in.govlast amended

residence
Sec. 17.4. 50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real
Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the extent that it establishes a shelter allowance for real property used as a residence. It is the intent of the general assembly that the standard deduction under IC 6-1.1-12-37 is the method through which any relief that would have been granted through a shelter allowance shall be given to taxpayers.
As added by P.L.6-2012, SEC.45.

Amendment history

As added by P.L.6-2012, SEC.45.

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Nearby sections (25 sections)
  1. 6-1.1-15-11 · Repealed
  2. 6-1.1-15-12 · Repealed
  3. 6-1.1-15-12.1 · Correction of certain errors by county auditor;…
  4. 6-1.1-15-12.5 · Correction of error on township assessor's initiative
  5. 6-1.1-15-13 · Repealed
  6. 6-1.1-15-14 · Repealed
  7. 6-1.1-15-15 · Class action suits
  8. 6-1.1-15-16 · Evidence to be considered by county board and Indiana…
  9. 6-1.1-15-17 · Repealed
  10. 6-1.1-15-17.1 · Repealed
  11. 6-1.1-15-17.2 · Repealed
  12. 6-1.1-15-17.3 · Restrictions on serving as a tax representative;…
  13. 6-1.1-15-17.4 · Certain rule void to extent it establishes shelter…
  14. 6-1.1-15-18 · Repealed
  15. 6-1.1-15-19 · Duty of a county assessor to send quarterly notices to…
  16. 6-1.1-15-20 · Assessment by an assessing official or county board…
  17. 6-1.1-16-1 · Notice; time requirements; appeal of preliminary
  18. 6-1.1-16-2 · Reassessment of tangible property
  19. 6-1.1-16-3 · Special session of board of appeals; expenses
  20. 6-1.1-16-4 · Application of chapter; conflicting provisions
  21. 6-1.1-17-0.3 · "Nonconforming"; application
  22. 6-1.1-17-0.5 · Exclusion by county auditor of certain assessed value on…
  23. 6-1.1-17-0.7 · Estimates of debt service; property tax rates and…
  24. 6-1.1-17-1 · County auditor certified statement; amendment of statement;
  25. 6-1.1-17-2 · Budget estimates
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