Indiana Code — Title 6 (Taxation)
IC 6-1.1-20.6-1.2
"Common areas"
Sec. 1.2. (a) This section applies to credit determinations after 2013.
(b) As used in this chapter, "common areas" means any of the following:
# (1)
Residential property improvements on real property on which a building that includes two (2) or more dwelling units, a mobile home, or a manufactured home is located, including all roads, swimming pools, tennis courts, basketball courts, playgrounds, carports, garages, other parking areas, gazebos, decks, and patios.
# (2)
The land and all appurtenances to the land used in connection with a building or structure described in subdivision (1), including land that is outside the footprint of the building, mobile home, manufactured home, or improvement.
As added by P.L.288-2013, SEC.21.
Amendment history
As added by P.L.288-2013, SEC.21.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-20.4-1 · "Homestead"
- 6-1.1-20.4-2 · "Property tax liability"
- 6-1.1-20.4-3 · "Revenue"
- 6-1.1-20.4-4 · Requirement for credit; adoption of ordinance or…
- 6-1.1-20.4-5 · Calculation of credit
- 6-1.1-20.4-6 · Credit applicable only to homestead
- 6-1.1-20.4-7 · Exemption from filing requirement
- 6-1.1-20.4-8 · Adjustment of distributions to reflect credit
- 6-1.1-20.4-9 · Limitations on recovering lost revenue
- 6-1.1-20.6-0.3 · General assembly findings
- 6-1.1-20.6-0.5 · "Agricultural land"
- 6-1.1-20.6-1 · Repealed
- 6-1.1-20.6-1.2 · "Common areas"
- 6-1.1-20.6-1.6 · "Gross assessed value"
- 6-1.1-20.6-2 · "Homestead"
- 6-1.1-20.6-2.3 · "Long term care property"
- 6-1.1-20.6-2.4 · "Manufactured home"; "mobile home"
- 6-1.1-20.6-2.5 · "Nonresidential real property"
- 6-1.1-20.6-3 · "Property tax liability"
- 6-1.1-20.6-3.5 · Repealed
- 6-1.1-20.6-4 · "Residential property"
- 6-1.1-20.6-5 · Repealed
- 6-1.1-20.6-6 · Repealed
- 6-1.1-20.6-6.5 · Repealed
- 6-1.1-20.6-7 · Calculation of credit