50 IAC 25-4-1 - Limit of three model residence deductions
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 1.
(a) A
property owner who is not an affiliated group as defined in 50 IAC 25-2-2 may
not receive the deduction for more than three (3) model residences in Indiana
for a particular assessment date.
(b) Owners of model residences who are part
of an affiliated group as defined in 50 IAC 25-2-2 may not exceed an aggregate
of three (3) model residence deductions for a particular assessment
date.
Notes
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