50 IAC 25-5-1 - Application of the deduction upon change of ownership
Authority: IC 6-1.1-12.6-9
Affected: IC 6-1.1-12.6
Sec. 1.
If ownership of the model residence changes:
(1) a new owner that continues to use the
property as a model residence may claim the deduction under this rule;
and
(2) the deduction only applies
for the assessment date to which the deduction would have applied had the
ownership not changed.
Notes
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